About us

The Trueblood Case Studies

Uncovering complex accounting and auditing issues

Trueblood cases are available to everyone as PDFs. The solutions are password protected for faculty use only. There are more than 30 topics offered. Cases are reviewed annually and are updated to reflect changes in accounting literature or the evolution of practice. Ten new cases are added to the site annually in August.

Overview

For more than 50 years, the Trueblood Seminars have served the profession by teaching new developments in auditing and accounting to select accounting educators and thought leaders from around the country. Named after Robert M. Trueblood, the Trueblood Seminars offer educators the opportunity to learn from and network with Deloitte professionals who share their experiences and institutional knowledge which professors can take back to the classroom to better prepare students for their future careers.

The Trueblood case studies prepared by Deloitte professionals are based on recent technical issues that often require significant research and judgment. The case topics highlight the “gray” areas of accounting and help prepare students for the types of questions likely to arise in professional practice. These seminars help professors enrich the accounting curriculum to reflect the necessary skills of the auditor of the future.

The Deloitte Foundation also offers case studies covering fraud related topics. Learn more about the Deloitte Foundation Forensic Accounting Case Studies

Access Trueblood case solutions

To obtain access to the case solutions, please e-mail us or mail a request on your school letterhead to:

695 East Main Street
P.O. Box 10098
Stamford, CT 06901-2150 

The nonexclusive right to reproduce material contained in these cases without explicit written permission is hereby granted to faculty in connection with classroom use, academic research, and other educational endeavors of a not-for-profit nature.  

2021

Case: 21-1 Slacker Settlement
Download: Case | Solution
Type: Business Combinations
Subject: Evaluating the criteria regarding accounting for contingencies and assessing the measurement period in a business combination.

Case: 21-2 Contingencies – Product Recall
Download: Case | Solution
Type: FIG
Subject: Accounting for product recalls.

Case: 21-3 Order of Impairment Testing
Download: Case | Solution
Type: Business Combinations
Subject: Determining the order of asset impairment testing.

Case: 21-4 Grocery Inc.
Download: Case | Solution
Type: Revenue
Subject: Principal-versus-agent considerations under ASC 606 for a distribution and supply arrangement.

Case: 21-5 Electro-Phi, Inc.
Download: Case | Solution
Type: Intangible Assets / Inventory
Subject: Accounting for emissions allowances recorded on a blockchain

Case: 21-6 Business Combination Achieved in Stages
Download: Case | Solution
Type: Business Combinations
Subject: Accounting for a business combination achieved in stages.

Case: 21-7 Mac Group & Cheese Fund
Download: Case | Solution
Type: Consolidation
Subject: Applying ASC 810-10 for a decision-maker of a variable interest entity.

Case: 21-8 Sensible Shoes
Download: Case | Solution | Handout 1 | Handout 2
Type: Risk Assessment
Subject: Risk assessment for leases accounted for under ASC 842

Case: 21-9 Data Analytics in Excel
Download: Case | Solution | Handout
Type: Data Analytics
Subject: Use of Data Analytics in performing audit procedures - Excel

Case: 21-10 Data Analytics in Power BI
Download: Case | Solution 1Handout 1 | Solution 2 | Solution 3
Type: Data Analytics
Subject: Use of Data Analytics in performing audit procedures - Power BI

Back to top

Contact usnydeloittefoundation@deloitte.com for the excel files to case 19-8.

Did you find this useful?