Canadian financial accounting cases

In a global environment of constant change, students learning accounting need to be able to think critically about the issues facing organizations. While accounting textbooks provide the technical foundation, cases reinforce the concepts and challenge students to identify alternatives, and discuss and provide recommendations.

The second edition of Canadian Financial Accounting Cases has been developed to bridge the gap between the foundational concepts and the real world. Students are introduced to the case study methodology for financial accounting, which focuses on identifying the issue, understanding implications, developing alternatives, and making recommendations. In addition, one chapter is devoted to debriefing a case study, providing valuable tips for students wishing to pursue accounting designations after graduation.

The cases range from introductory level to advanced level and are meant to be used as assignment cases or for in-class discussion. The cases have been developed using IFRS (Part I), ASPE (Part II) and ASNPO (Part III) as the accounting frameworks, providing students with exposure to many different types of organizational structures, and have been linked to the CPA Competency Map. Instructors are provided with detailed teaching notes that will assist in guiding the class discussions.