Seewell Clinic - Accounting for intangible assets in partnerships

被引：0

作者：

Durocher, S ^{[1
]}

Gosselin, J ^{[1
]}

机构：

[1] Univ Quebec, Hull, PQ, Canada

来源：

COMPLEX DEMANDS ON TEACHING REQUIRE INNOVATION: CASE METHOD & OTHER TECHNIQUES | 2000年

关键词：

accounting theory; intangible assets; know-how; general partnership; partnership agreement; business proposals;

D O I：

暂无

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

Seewell Clinic is a realistic case involving two ophthalmologists who decide to form a general partnership. One partner is an experienced professional, while the other is a young graduate specializing in laser eye surgery. The scenario describes each partner's initial proposal and the agreement they finally settle on. As suggested in the teaching notes, this case may be used in an accounting theory course to illustrate how to account for the substance of business proposals in financial statements including solving problems of recognizing intangible assets, which is a realistic reflection of the work performed by public accountants.

引用

页码：417 / 432

页数：16

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