Moore is Now Less? Intel Corporation’s Slowing Innovation Cycle – A Contemporary Financial Reporting Case Study: A Change in Accounting Estimate

Abstract

For over five decades, Intel Corporation relied upon Moore’s law (which predicts semiconductor innovation on a bi-annual cycle) as a guiding principle to drive its strategy, and research and development plans. After delivering on that innovation cycle for nearly 50 years, Intel announced delays in new product releases, reduced future pace of change, and related changes to the accounting treatment for its manufacturing equipment. In this case, students learn about Moore’s law, the implications of slowing technological innovation, and the related accounting, auditing and financial reporting matters.

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