Instructional case: Worldwide Shipping Corporation Ltd: Early or late adoption of a new international accounting Ssandard?

• Main Authors: TAN, Pearl, LEE, Peter
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 1999
• 主題: Shipping industry; Financial statements; Business enterprises; Case studies; Accounting; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/299; https://ink.library.smu.edu.sg/context/soa_research/article/1298/viewcontent/WorldwideShipping_1999_pv.pdf

The management of Worldwide Shipping Corp. Ltd. is confronted with a dilemma when a new international accounting standard on leases is introduced which contains a transitional provision allowing firms to defer implementation for a period of 4 years. Students are required to put themselves in the pos...