The Alamo American Accounting Association 2002 Annual Meeting
August 14 - 17 Reinvigorating Accounting Scholarship in San Antonio

CPE SESSION 20 - Wednesday, 8:30 AM - 12:00 PM

Accounting for Intangibles and Internet Reporting: Teaching Modules That Can Be Plugged into Accounting Courses, Auditing Courses, and Electronic Commerce Courses

Description/Objectives:
The workshop will deal with the latest developments in Internet-based business and financial reporting. Building on the issues identified in the studies carried out on this topic by the FASB, IASB and CICA, the workshop will extend into an examination of how companies are addressing these issues, and what new issues are evolving. The methodology of the workshop will extend into an online, interactive internet demonstration of the techniques used by companies who are leaders in Internet-based disclosure.
Purpose 1:   Provide modules for intangible assets and liabilities accounting.
Purpose 2:   Provide modules for teaching electronic commerce and business, with particular focus upon ROI and pro forma issues.
Purpose 3:   Provide auditing modules for electronic commerce and intangibles.
Purpose 4:   Provide Internet-reporting modules.
Purpose 5:   To view education as electronic business.

Format/Structure:
The speakers will make presentations in rotation.

Intended Audience:
Anybody may attend this workshop.

Presenters:
Robert E. Jensen, Trinity University
Gerald Trites, St. Francis Xavier University

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