· Accounting policies (IFRS)
Demonstrate a general knowledge of part I of the CPA Canada Handbook – Accounting through
discussion of the company’s choice of
specific accounting policies.
You should reference the relevant sections of the Handbook (emphasizing topics
covered in Accounting 3410) setting out the available alternatives and why
you believe that the subject company made the choices they did (e.g.
comparability, income maximization, or…). As an investor, why do you care about
the choices the company made? How do they impact on your analysis?
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