Instructional Case: Ryder System, Inc. -- Reporting The Results Of Operations
- ASU Author/Contributor (non-ASU co-authors, if there are any, appear on document)
- Dr.. Ken S. Brackney, Professor (Creator)
- Institution
- Appalachian State University (ASU )
- Web Site: https://library.appstate.edu/
Abstract: Ryder System, Inc.: Reporting the Results of Operations is based on the experience of an actual company during the mid to late 1980s and early 1990s. During this period, Ryder System, Inc., as well as many other companies, experienced a series of distinct phases: rapid expansion, then slowing growth, then recession-induced restructuring and refocusing of operations. Ryder's strategic and operating actions during these phases, the perception of these actions expressed in the financial press, and the results of these actions reported in the statements of earnings and related notes provide the basis for the case. The case frames Ryder's reporting of operations within the context of the company's business decisions and within the context of the information provided to the market by other sources. These framings are designed to provide students with a richer appreciation of the environment in which a business operates, the business decisions made in response to changes in that environment, the operating results of implementing those decisions, and the description of those results provided by the financial press and by financial statements. Within Ryder's financial statements, many significant accounting issues are reported. These include ordinary income, unusual items, discontinued operations, extraordinary items, changes in accounting principles and revisions of estimates. Students experience the reporting of these items as well as certain strategic aspects of reporting, such as incentives to manage earnings.
Instructional Case: Ryder System, Inc. -- Reporting The Results Of Operations
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Additional Information
- Publication
- Brackney KS, Collins WA. Instructional Case: Ryder System, Inc.: Reporting the Results of Operations. Issues in Accounting Education. 1995;10(2):351-375. Publisher version of record available at: https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=9601071256&site=eds-live&scope=site
- Language: English
- Date: 1995
- Keywords
- Financial performance, Business finance, Financial statements, Business records, accounting