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商品編號： W11988 出版日期： 2019/07/02 作者姓名： Radcliffe, Vaughan;Stein, Mitchell;Yong, Caleb 商品類別： Other 商品規格： 19p 再版日期： 地域： North America 產業： Accommodation & food services;Beverages 個案年度： 2010 -
商品敘述：
This case depicts a financial analyst trying to make sense of Starbucks'' finances and drawing from recent projects of the IASB and FASB to identify lease accounting as a key issue for the firm. The case underscores the importance of having a full picture of a company''s obligations in order to understand its overall performance. In reviewing the case, students examine Starbucks'' extensive use of leases and use spreadsheet tools to understand the full extent of the corporation''s indebtedness. Although heavy users of leases such as Starbucks have argued that lease accounting is complex, an estimation of lease indebtedness can be made using relatively simple tools that are easy for students to understand. The case allows issues of high-level accounting standards to be elucidated, using a well-known company with which students identify. The case illustrates the real-world consequences of accounting policy choices.
涵蓋領域：
Accounting;Accounting standards;Debts;Finance;Financial management;Leases
相關資料：
Case Teaching Note, (W11987), 5p, by Vaughan Radcliffe, Mitchell Stein, Caleb Yong
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