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Technical Notes

Accounting for Intangible Assets

Darren Henderson, David Fraser, 2013

This note discusses the accounting treatment of intangible assets under International Financial Reporting Standards and examines the necessary characteristics of intangible assets, specifically, identifiability, control and future economic benefit.

Link:
https://www.iveycases.com/ProductView.aspx?id=60177

 

Accounting for Contingencies

Darren Henderson, 2011

This note discusses the appropriate accounting treatment for contingencies under International Financial Reporting Standards and identifies key differences relative to Accounting Standards for Private Enterprises. It also discusses how to decide whether a provision should be recorded and how to measure a provision.

Link:
https://www.iveycases.com/ProductView.aspx?id=52821

 

Accounting for Stock-based Compensation

Darren Henderson, 2011

This note discusses the appropriate accounting treatment for stock-based compensation under International Financial Reporting Standards and briefly examines the differences relative to Accounting Standards for Private Enterprises.

Link:
https://www.iveycases.com/ProductView.aspx?id=52542

 

An Overview of Risk and Risk Management

Murray J. Bryant, Ken Mark, 2011

This note serves to summarize how some managers and firms are approaching risk management, and to provide a risk assessment tool that can be used to complement current risk management frameworks.

Link:
https://www.iveycases.com/ProductView.aspx?id=48479

 

Fortune Minerals — Adoption of IFRS

Chris Sturby, Melissa Jean, 2011

This case revolves around how a controller of a publicly traded mining company must make a series of recommendations to the chief executive officer and chief financial officer of the company as it prepares to adopt international financial reporting standards (IFRS). The controller also considers the recent International Accounting Standards Board (IASB) discussion paper on accounting for extractive resources and its possible implications to the company in the future.

Link:
https://www.iveycases.com/ProductView.aspx?id=51432

 

Note on Financial Accounting: The Financial Accounting 'Term Sheet'

Matthew Sooy, Michael Saunders, Alex Solomos

This note, which serves as a glossary, was constructed to ease the transition of students into financial accounting courses. The glossary includes both foundational terms that are widely used and terms introduced in one or more common financial accounting cases. The terms are explained in a manner that aims to inform both novice and advanced students.

Link:
https://www.iveycases.com/ProductView.aspx?id=102584

 

Note on Accounting for Property, Plant and Equipment

Chris Sturby, Gillian Heisz

This note provides an overview on accounting for property, plant and equipment under both Canadian GAAP and IFRS. It addresses recognition on property, plant and equipment, as well as impairment. Investment property is also addressed.

Link:
https://www.iveycases.com/ProductView.aspx?id=33453