Solution manual for modern advanced accounting in canada 9th edition hilton Solution manual for modern advanced accounting in canada 9th edition hilton murray.
Abriefdescriptionofthemajorpointscoveredineachcaseandproblem.CA SES
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Case 1-1 v
In this case, students are introduced to the difference in accounting for R&D costs betwee nIFRS
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v and ASPE and asked to provide arguments to support the differentSstandards.
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Case 1-2 (adapted froma caseprepared by PeterSSecord, SaintSMary’s University)
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In this real life case, students are asked to discuss the merits of historical costs vs. replacement c osts.
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v Actual note disclosure from a company’s financial statements is provided as background m aterial.
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Case 1-3 (adapted froma case prepared by Peter Secord, Saint Mary’s University)
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, A Canadian companyShas just acquired a non-
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controlling interest in a U.S. public company. It must decide whether to use IFRS orSU.S. GAAP f orSthe
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v U.S. subsidiary. Financial statement information is provided under IFRS and U.S. GAAP. Th e reasons
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v forSsome of the differences in numbers must be explained and an opinion provided as to which method
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v best reflects economic reality.
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Case 1-4 v
This case is adapted from a CPA Canada case. A private company is planning to go public. Analy sis and
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v recommendations are required forSaccounting issues related to purchase and installation
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v ofSnewSinformation system, revenue recognition, convertible debentures and doubtfulaccounts v v v v v v v
v receivable.
Case 1-5 v
This case is adapted from a CPA Canada case. A private company is planning to transition fro m ASPE
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v to IFRS. Analysis and recommendations are required forSaccounting issues related to c onvertible
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v debentures, unusual item, revenue recognition, contingency and impairment.
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