Ivey Business School (Canada)
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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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RollUP Solutions Incorporated: Going to Market
Ian Dunn; Eleni PetrouCase IVEY-9B18A044-EEntrepreneurship, MarketingIn early July 2017, the shareholders of RollUP Solutions Incorporated (RollUP), a social enterprise in London, Ontario, had just received great news about a partnership with Goodwill Industries International Inc. that would result in process efficienciesStarting 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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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
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In Search of the 'Right' Numbers: Navigating Professional Judgment Challenges in Accounting
Mitchell Stein; Matthew Sooy; Anthony ScilipotiCase IVEY-9B20B012-EAccounting and ControlIn October 2001, the co-founder and vice-president of Veritas Investment Research Corporation (Veritas), was considering his next steps as he prepared to issue a highly critical report on Bombardier Inc. (Bombardier). The vice-president believed that BombStarting at €8.20
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Penn West Petroleum Ltd.
Martin Persson; Vaughan S. Radcliffe; Mitchell Stein; Hammad SiddiquiCase IVEY-9B15B007-EAccounting and ControlIn 2015, Penn West Petroleum Ltd. (Penn West), a large Canadian oil company, made multiple acquisitions that led to a buildup of goodwill (i.e., the purchase price was higher than the net book value of the acquisitions). When the economic environment worsened, there was concern that this goodwill had been impaired. The concern deepened as economic factors improved but Penn West’s stock performance continued to be poor, indicating that the market ...Starting at €8.20
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Master Decker: Expansion Opportunities
Eleni Petrou; Ian DunnCase IVEY-9B18B010-EAccounting and ControlIn May 2017, the owner and operator of Master Decker, a deck restoration business, had an opportunity to expand his business by adding to the company’s current service offerings. His three expansion alternatives were offering deck building, marketing an exclusive line of stains, and manufacturing deck cleaning chemicals. He planned to analyze the costs and benefits of each alternative. He wanted to continue growing the business but wondered which...Starting at €8.20