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An Instructional Case Comparing the Accounting Policies and Financial Results of Online Retailers
Authors:Fred Phillips
Affiliation:University of Saskatchewan
Abstract:
In the role of financial analyst for a venture capital firm, you are assigned the responsibility of evaluating two online retailers who have applied for financing to build a distribution center in western Canada. Based on your developing knowledge of Canadian accounting standards for private enterprises (ASPE), you evaluate the financial reporting policies and financial results of the two companies to identify the company that is best suited for your firm's support. Through this case, you will refine your understanding of ASPE and you will exercise your reasoning and analytical skills.
Keywords:Sales returns  Inventory valuation  Accounts receivable  Financial accounting  comptabilité      rale  comptes clients  é  valuation des stocks  rendements des ventes
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