Teaching the income statement: Framing the discussion within the context of earnings quality

Abstract

This chapter provides an approach for teaching the income statement within an earnings quality framework in an intermediate accounting course. Not only is the approach rich in content, but it also is an engaging pedagogical device. The article provides a broad outline and then fills in the details with discussion, information, and examples.

Citation

Sepe, J.F. and Spiceland, J.D. (2008), "Teaching the income statement: Framing the discussion within the context of earnings quality", Schwartz, B.N. and Catanach, A.H. (Ed.) Advances in Accounting Education (Advances in Accounting Education, Vol. 9), Emerald Group Publishing Limited, Leeds, pp. 1-15. https://doi.org/10.1016/S1085-4622(08)09001-9