Publications

March 1995
Article

Q4 One-time Accounting Items Explained

By: David F. Hawkins

Keywords: Accounting

2017
Other Teaching and Training Material

Financial Accounting Reading: Revenue Recognition

By: David F. Hawkins

The overarching goal of the revenue recognition chapter is to help students better understand the substance and implementation challenges of the joint FASB/IASB revenue recognition standard. This Reading includes four Interactive Illustrations: "Time Value of Money for... View Details

Keywords: Accounting; Revenue Recognition

September 2004 (Revised January 2006)
Tutorial

Introduction to Cost Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens

Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details

Keywords: Cost Accounting; Cost; System

July 1985 (Revised May 1986)
Background Note

Lease Accounting and Analysis

By: David F. Hawkins

Keywords: Accounting

May 1985
Background Note

Depreciation Accounting and Analysis

By: David F. Hawkins

Keywords: Accounting

January 1995
Article

Peso Devaluation: Two Accounting Perspectives

By: David F. Hawkins

Keywords: Accounting

March 2024
Module Note

Accounting Standards for the 21st Century

By: Jonas Heese

Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a... View Details

Keywords: Financial Statements; Standards; Performance Evaluation; Change Management

Article

New Roles for Management Accountants

By: Robert S. Kaplan

Keywords: Management; Accounting

14 Aug 2024
News

Best Savings Accounts for Kids

07 Oct 2019
News

Weighting accounts for impact

1973
Book

Accounting for Leases by Lessees

By: David Hawkins and Mary Wehle

Keywords: Accounting; Leasing

2021
Working Paper

Accounting for Product Impact in the Oil and Gas Industry

By: Katie Panella, George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the oil and gas industry. We design a monetization methodology that allows us to calculate monetary product impact estimates of... View Details

SSRN

Read Now

September 1992 (Revised September 2004)
Background Note

Accounting for Property, Plant, Equipment and Other Assets

By: William J. Bruns Jr.

An introduction to depreciation accounting and depreciation methods for capital assets. Also covers gains or losses on asset disposal and accounting for other investments and intangibles. View Details

Keywords: Accounting; Assets

Educators