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SOLUTION MANUAL Modern Advanced Acco
unting in Canada,10th Edition By Darrell Herauf, C
ima Mbagwu, Chapters 1 - 12, Complete
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Chapter 1
Conceptual & Case Analysis Framewor
ks for Financial Reporting
A brief description of the major points covered in each case and problem.CAS
ES
Case 1-1
In this case, students are introduced to the difference in accounting for R&D costs between
IFRS and ASPE and asked to provide arguments to support the different standards.
Case 1-2 (adapted from a case prepared by Peter Secord, Saint Mary’s University)
In this real life case, students are asked to discuss the merits of historical costs vs. replacement c
osts. Actual note disclosure from a company’s financial statements is provided as background ma
terial.
Case 1-3 (adapted from a case prepared by Peter Secord, Saint Mary’s University)
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written by
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advanced-accounting-in-canada-10th-ed-complete-
solution-manual-ch.-1-12-herauf-en-mbagwu-
9781259654695
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SOLUTION MANUAL Modern Advanced Acco
unting in Canada,10th Edition By Darrell Herauf, C
ima Mbagwu, Chapters 1 - 12, Complete
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Chapter 1
Conceptual & Case Analysis Framewor
ks for Financial Reporting
A brief description of the major points covered in each case and problem.CAS
ES
Case 1-1
In this case, students are introduced to the difference in accounting for R&D costs between
IFRS and ASPE and asked to provide arguments to support the different standards.
Case 1-2 (adapted from a case prepared by Peter Secord, Saint Mary’s University)
In this real life case, students are asked to discuss the merits of historical costs vs. replacement c
osts. Actual note disclosure from a company’s financial statements is provided as background ma
terial.
Case 1-3 (adapted from a case prepared by Peter Secord, Saint Mary’s University)
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