The operating activities section of the statement of cash flows presents a long-standing teaching challenge for accounting educators. The direct method is easy to understand yet difficult to prepare; the indirect method is harder to understand but easier to prepare. Many instructors address the...

Intercorporate acquisitions and investments in other entities -- Reporting intercorporate investments and consolidation of wholly owned subsidiaries with no differential -- The reporting entity and the consolidation of less-than -wholly-owned subsidiaries with no differential -- Consolidation of...

The operating activities section of the statement of cash flows presents a long-standing teaching challenge for accounting educators. The direct method is easy to understand yet difficult to prepare; the indirect method is harder to understand but easier to prepare. Many instructors address the...

The First Two Rules of Leadership -- Contents -- Introduction -- Don't Be Stupid -- Don't Be Stupid: Hire Smart -- Smart Hiring -- Seeing Their Best -- Don't Be Stupid: Coach Smart -- Myths of Coaching -- Everyone Is Not the Same -- Superstars -- Sometimes Stars -- Sleeping Stars -- Are You...