IDEAS home Printed from https://ideas.repec.org/a/wly/accper/v12y2013i3p261-276.html
   My bibliography  Save this article

An Instructional Case Comparing the Accounting Policies and Financial Results of Online Retailers

Author

Listed:
  • Fred Phillips

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. Résumé Les participants, à qui est attribué le rôle d'analyste financier pour une société de capital de risque, sont appelés à évaluer deux sociétés de vente au détail en ligne à la recherche de fonds pour financer la construction d'un centre de distribution dans l'Ouest canadien. Selon le stade d'évolution de leurs connaissances des normes comptables canadiennes pour les entreprises à capital fermé (NCECF), les participants évaluent les politiques d'information financière et les résultats financiers des deux sociétés afin de déterminer à laquelle il convient le mieux pour la société de capital de risque d'octroyer des fonds. Cette étude de cas permettra aux participants de raffiner leur compréhension des NCECF ainsi que d'exercer leur jugement et leurs compétences analytiques.

Suggested Citation

  • Fred Phillips, 2013. "An Instructional Case Comparing the Accounting Policies and Financial Results of Online Retailers," Accounting Perspectives, John Wiley & Sons, vol. 12(3), pages 261-276, September.
    • Handle: RePEc:wly:accper:v:12:y:2013:i:3:p:261-276
    DOI: 10.1111/1911-3838.12017
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1911-3838.12017
    Download Restriction: no
    File URL: https://libkey.io/10.1111/1911-3838.12017?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:accper:v:12:y:2013:i:3:p:261-276. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3838 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.