Krispy Kreme Doughnuts, Inc. used a 2000 initial public offering (IPO) to embark on an active expansion and franchise reacquisition program. This case focuses on this high‐visibility franchise reacquisition program and several associated and highly controversial accounting issues, and provides an opportunity to examine numerous technical and conceptual issues in a real‐world setting. In the case, you will encounter a variety of financial reporting issues—from identification and valuation of uncommon intangible assets in Part 1, to acquisition accounting, purchase‐price allocations, contingent consideration, exit costs, executive compensation, and loan impairments in Part 2. The case is appropriate for use in intermediate and advanced accounting courses.
Research Article| August 01 2006
The Hole in the Doughnut: Accounting for Acquired Intangibles at Krispy Kreme
Lori Holder‐Webb, Assistant Professor;
Issues in Accounting Education (2006) 21 (3): 297–312.
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Lori Holder‐Webb, Mark Kohlbeck; The Hole in the Doughnut: Accounting for Acquired Intangibles at Krispy Kreme. Issues in Accounting Education 1 August 2006; 21 (3): 297–312. doi: https://doi.org/10.2308/iace.2006.21.3.297
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