Hiffmax Motor Company

IF 1.1 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2025-10-31 DOI:10.1111/1911-3838.70003

Yan Jin, Flora Niu, Leo Sheng

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引用次数: 0

Abstract

This fictional case explores the financial reporting challenges faced by a Canadian multinational corporation, offering students a valuable opportunity to apply key accounting concepts in a practical setting. Focusing on the fiscal year ending September 30, 2025, the case emphasizes critical adjustments necessary before finalizing the financial statements. The case covers the following topics: (1) fundamental steps in the accounting cycle, with an emphasis on supporting the preparation of financial statements; (2) accounting for discontinued operations and the implications of subsequent events; (3) calculation of both basic and diluted EPS; and (4) financial challenges related to investments, requiring well-informed reporting recommendations. Through this engaging case, students gain hands-on experience with real-world financial reporting issues, enhancing their understanding of essential accounting principles. This case is ideal for intermediate-level financial accounting courses but can also be adapted for other courses, such as advanced financial reporting in undergraduate programs or financial accounting in graduate programs.

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Hiffmax汽车公司

这个虚构的案例探讨了一家加拿大跨国公司面临的财务报告挑战，为学生提供了一个在实际环境中应用关键会计概念的宝贵机会。该案例以截至2025年9月30日的财政年度为重点，强调了在最终确定财务报表之前必要的关键调整。该案例涵盖以下主题：(1)会计周期的基本步骤，重点是支持财务报表的编制；（二）终止经营的会计处理和后续事项的影响；(3)计算基本每股收益和稀释每股收益；(4)与投资相关的财务挑战，需要明智的报告建议。通过这个引人入胜的案例，学生获得了实际财务报告问题的实践经验，增强了他们对基本会计原则的理解。本案例适用于中级财务会计课程，但也适用于其他课程，如本科课程的高级财务报告或研究生课程的财务会计。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.