Two Open-Ended, Experiential Learning Cases In Accounting

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Jayne Fuglister
Matthew Stegmoyer
Renee Castrigano

Keywords

fair value measurement, bank accounting, IFRS, cultural drivers of IFRS and US GAAP differences, accounting cases

Abstract

The rapidly changing environment in international business provides an excellent opportunity for instructors to design timely, adaptable, experiential learning, and open-ended cases. This paper presents and discusses how to prepare and use two such cases in the areas of bank accounting and international accounting.  The cases can be offered and re-offered until the subjects are no longer relevant or interesting.  The structured spreadsheets are easily adapted to other topics for other times and other classes, not just accounting classes.  These two cases have been used in online courses as well as traditional courses. 

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