Modern Advanced Accounting In Canada
10th Edition By Darrell Herauf, Chima
Mbagwu
Chapters 1 - 12, Complete
,
, Chapter 1 S
Conceptual & Case Analysis Framewo
S S S S
rks for Financial Reporting
S S S
ASbriefSdescriptionSofStheSmajorSpointsScoveredSinSeachScaseSandSproblem.SCA
SES
CaseS1-1
InSthisScase,SstudentsSareSintroducedStoStheSdifferenceSinSaccountingSforSR&DScostsSbetwee
nSIFRSSandSASPESandSaskedStoSprovideSargumentsStoSsupportStheSdifferentSstandards.
CaseS1-2S (adaptedSfromSaScaseSpreparedSbySPeterSSecord,SSaintSMary’sSUniversity)
InSthisSrealSlifeScase,SstudentsSareSaskedStoSdiscussStheSmeritsSofShistoricalScostsSvs.SreplacementSc
osts.SActualSnoteSdisclosureSfromSaScompany’sSfinancialSstatementsSisSprovidedSasSbackgroundSm
aterial.
CaseS1-3S (adaptedSfromSaScaseSpreparedSbySPeterSSecord,SSaintS Mary’sSUniversity)
, ASCanadianScompanyShasSjustSacquiredSaSnon-
controllingSinterestSinSaSU.S.SpublicScompany.SItSmustSdecideSwhetherStoSuseSIFRSSorSU.S.SGAAPSf
orStheSU.S.Ssubsidiary.SFinancialSstatementSinformationSisSprovidedSunderSIFRSSandSU.S.SGAAP.STh
eSreasonsSforSsomeSofStheSdifferencesSinSnumbersSmustSbeSexplainedSandSanSopinionSprovidedSas
S toSwhichSmethodSbestSreflectsSeconomicSreality.
CaseS1-4
ThisScaseSisSadaptedSfromSaSCPASCanadaScase.SASprivateScompanySisSplanningStoSgoSpublic.SAnaly
sisSandSrecommendationsSareSrequiredSforSaccountingSissuesSrelatedStoSpurchaseSandSinstallation
S ofSnewSinformationSsystem,SrevenueSrecognition,SconvertibleSdebenturesSandSdoubtfulSaccountsS
receivable.
CaseS1-5
ThisScaseSisSadaptedSfromSaSCPASCanadaScase.SSSASprivateScompanySisSplanningStoStransitionSfro
mSASPEStoS IFRS.SAnalysisSandSrecommendationsSareSrequiredSforSaccountingSissuesSrelatedStoSc
onvertibleSdebentures,SunusualSitem,SrevenueSrecognition,ScontingencySandSimpairment.