University accounting students must be able to think objectively about the challenges that companies face in a global world that is constantly changing. Cases reinforce principles and challenge college students to consider alternatives, analyze, and offer recommendations, while accounting textbooks provide the technical framework.
The ebook Canadian Financial Accounting Cases 2nd edition (PDF) aims to close the distance between theoretical principles and real-world applications. The case study approach for financial accounting is introduced to accounting students, which focuses on defining the issue, designing solutions, recognising the consequences, and making recommendations. A chapter is also dedicated to debriefing a case study, which provides useful advice for all students interested in pursuing accounting designations after graduation.
The cases vary in difficulty from beginner to advanced and are intended for use as assignment cases or in-class discussion. The cases were created using the accounting frameworks IFRS (Part I), ASPE (Part II), and ASNPO (Part III), and were connected to the CPA Competency Map to give university students exposure to a variety of organizational structures. Instructors are given extensive teaching notes to aid in the direction of class discussions.
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