Modern Advanced Accounting In Canada,
M M M M
10th Edition By Darrell Herauf, Chima Mbagw
M M M M M M
u,
Chapters 1 - 12, Complete
M M M M M
,
, Chapter 1 M
Conceptual & Case Analysis Framew
M M M M
orks for Financial Reporting
M M M
AMbriefMdescriptionMofMtheMmajorMpointsMcoveredMinMeachMcaseMandMproblem
.MCASES
CaseM1-1
InMthisMcase,MstudentsMareMintroducedMtoMtheMdifferenceMinMaccountingMforMR&DMcostsMb
etweenMIFRSMandMASPEMandMaskedMtoMprovideMargumentsMtoMsupportMtheMdifferentMstan
dards.
CaseM1-2M (adaptedMfromMaMcaseMpreparedMbyMPeterMSecord,MSaintMMary’sMUniversity)
InMthisMrealMlifeMcase,MstudentsMareMaskedMtoMdiscussMtheMmeritsMofMhistoricalMcostsMvs.Mreplac
ementMcosts.MActualMnoteMdisclosureMfromMaMcompany’sMfinancialMstatementsMisMprovidedMasM
backgroundMmaterial.
CaseM1-3M (adaptedMfromMaMcaseMpreparedMbyMPeterMSecord,MSaintM Mary’sMUniversity)
, AMCanadianMcompanyMhasMjustMacquiredMaMnon-
controllingMinterestMinMaMU.S.MpublicMcompany.MItMmustMdecideMwhetherMtoMuseMIFRSMorMU.S.M
GAAPMforMtheMU.S.Msubsidiary.MFinancialMstatementMinformationMisMprovidedMunderMIFRSMandM
U.S.MGAAP.MTheMreasonsMforMsomeMofMtheMdifferencesMinMnumbersMmustMbeMexplainedMandMan
M opinionMprovidedMasMtoMwhichMmethodMbestMreflectsMeconomicMreality.
CaseM1-4
ThisMcaseMisMadaptedMfromMaMCPAMCanadaMcase.MAMprivateMcompanyMisMplanningMtoMgoMpubli
c.MAnalysisMandMrecommendationsMareMrequiredMforMaccountingMissuesMrelatedMtoMpurchaseMa
ndMinstallationMofMnewMinformationMsystem,MrevenueMrecognition,MconvertibleMdebenturesMand
M doubtfulMaccountsMreceivable.
CaseM1-5
ThisMcaseMisMadaptedMfromMaMCPAMCanadaMcase.MMMAMprivateMcompanyMisMplanningMtoMtransiti
onMfromMASPEMtoM IFRS.MAnalysisMandMrecommendationsMareMrequiredMforMaccountingMissuesM
relatedMtoMconvertibleMdebentures,MunusualMitem,MrevenueMrecognition,McontingencyMandMimp
airment.