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Full-Text Articles in Business
Engaging Students In An Accounting Class, Karen Martinis, James A. Bailey
Engaging Students In An Accounting Class, Karen Martinis, James A. Bailey
All Faculty Scholarship for the College of Business
Many different styles exist for teaching accounting. Throughout the years, the authors applied different teaching methodologies in their accounting courses. They found that engaging students in the classroom setting helps the students to stay on task and makes the classroom experience more meaningful. This paper describes processes the authors used to enable students to actively participate in the learning process during class time.
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
All Faculty Scholarship for the College of Business
The Financial Accounting Standards Board issued Statement of Financial Accounting Standard (SFAS) No. 130 Reporting Comprehensive Income, in June 1997, effective for fiscal periods beginning after December 15, 1997. Early trends in reporting comprehensive income and its components for the Fortune 500 reveal an overwhelming preference for disclosure in the statement of changes in stockholders' equity, despite the FASB's recommendation of utilizing a combined statement of income/comprehensive income or a separate statement of comprehensive income. This disclosure tends to downplay the importance of other comprehensive income items and focus readers' attention on the traditional net income figure rather than comprehensive …