Ivey Business School (Canada)
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Robertson Maple Farm Inc.
Elizabeth M.A. Grasby; Alexander (A.J.) MillerCase IVEY-9B13B016-EAccounting and ControlThe owner of a maple sugar farm and tourist facility must prepare the company books for the fiscal year according to International Financial Reporting Standards (IFRS) rules. The owner must decide how to account for operating and finance leases.Starting at €8.20
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Bird's Eye View Ltd.
Elizabeth M.A. Grasby; Alexander (A.J.) MillerCase IVEY-9B13B018-EAccounting and ControlThe owner of a scenic flying tour operation reviews the financial details of his company's fixed assets for the purpose of completing the necessary accounting transactions for the fiscal year.Starting at €8.20
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Rameco Distribution
Elizabeth M.A. Grasby; Alexander (A.J.) MillerCase IVEY-9B14B010-EAccounting and ControlThe founding partners of this small company must decide whether to use a distributor to sell their products or continue to be their own sales representatives. The company sold a variety of environmentally friendly pens made from recycled paper, often used for fundraising efforts or company promotions. The partners had little access to capital, so they needed to consider the profitability and cash requirement of the alternatives and financing opti...Starting at €8.20
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IFRS: Canada's Decision
Vaughan S. Radcliffe; Mitchell SteinCase IVEY-9B11B017-EAccounting and Control, Finance, StrategyThe case comprises an interview with Paul Cherry, who as chair of the Accounting Standards Board of Canada (the Canadian accounting standard setter) led a process that brought Canada to adopt international financial reporting standards (IFRS). The case provides a rich and in-depth examination of the real-world considerations that led Canada to adopt IFRS. It offers analysis of the competing alternatives such as the U.S. GAAP (generally accepted a...Starting at €8.20
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Wacky Webster's TV & Home Audio
Elizabeth M.A. Grasby; Alexander (A.J.) MillerCase IVEY-9B14B008-EAccounting and Control, MarketingThe owner of a small TV and home audio shop was reviewing his marketing plan for the coming fiscal year. He was exploring potential new target markets, as well as reviewing his product portfolio, repair service, and pricing, and considering a website. Based on his research and analysis, he planned to design a detailed promotional strategy for the fiscal 2014 year.Starting at €8.20
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RBI and the Great White North Franchisee Association
Vaughan S. Radcliffe; Mitchell Stein; Hashu RahimCase IVEY-9B19B002-EAccounting and ControlIn March 2018, an analyst at an investment management firm in Toronto, Ontario, had to decide whether or not to recommend that his firm establish a position in shares of Restaurant Brands International Inc. (RBI). Formed after the merger of Burger King and Tim Hortons Inc., RBI was led by the private equity firm 3G Capital. RBI was a powerhouse–the third-largest, quick-service restaurant chain in the world. Although RBI was performing well and se...Starting at €8.20
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The Gallery Project
Jean-Philippe Vergne; Alexander (A.J.) MillerCase IVEY-9B13M072-EEntrepreneurship, StrategyA young entrepreneur is considering options for starting an art dealership. Everyone has some commonsense knowledge of what an art gallery is, yet very few have realized how competitive the art market is and what it takes to succeed in that industry. The price of a painting can be anywhere between $50 and $500,000, and that price typically does not depend on the objective properties of the artwork itself. This is where the art dealer plays an imp...Starting at €8.20
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London Public Library
Vaughan S. Radcliffe; Ian NicholCase IVEY-9B07B005-EAccounting and ControlThe chief executive officer (CEO) of the London Public Library (LPL) had developed and had begun to implement a strategic plan to improve the LPL. The strategic plan was based on a balanced scorecard. The four perspectives measured by the balanced scorecard were: the community perspective, the internal processes perspective, the organizational readiness perspective and the financial perspective. With two years before the deadline to achieve the p...Starting at €8.20
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London Water (A)
Vaughan S. Radcliffe; John G. Wilson; Denise BrunsdonCase IVEY-9B15B009-EAccounting and ControlIn 2013, London Water, the water system of the City of London, Ontario, has run deficits for eight of the past nine years, leading to significant pressure to pull the organization out of the red. The Water Engineering Division manager knows that something needs to change. Overhauling the rate structure is an attractive option; however, myriad political, economic and environmental issues are at play. Moreover, as steward of one of the city’s most ...Starting at €8.20
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Pricing Police: An Activity-Based Costing Model of Police Services
Vaughan S. Radcliffe; Mitchell Stein; Adam EricksonCase IVEY-9B16B014-EAccounting and ControlOn January 17, 2015, the Ontario Provincial Police (OPP) released service cost estimates to all municipalities under its new municipal billing model. The new billing model, according to the recommendations of the auditor general, was designed to provide a more consistent, transparent, and accurate reflection of municipal servicing costs. Several mayors were not entirely sold on the new model and had their own opinion on how each municipality shou...Starting at €8.20