大城镇水电:会计选择案例*

IF 1.6 Q3 BUSINESS, FINANCE
Yan Jin, Flora Niu
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引用次数: 1

摘要

这个虚构的案例是基于加拿大公共电力公司采用国际财务报告准则的现实事件。其中许多公司以前使用的是美国公认会计准则。在此背景下,本案例使学生有机会研究与公用事业行业相关的国际财务报告准则和美国公认会计准则之间的主要差异,讨论国际财务报告准则对公司业绩的影响,并就重要的商业决策提出建议。具体来说,这个案例让学生接触到(i)受费率管制的电力公用事业行业和复杂的监管延期账户;(ii)采用国际财务报告准则对关键财务比率和债券发行决策的影响;以及(iii)在新的IFRS 16准则下做出业务决策时的假设分析。本案例适用于本科或研究生中级财务会计课程。它也可以在高级课程或公共部门会计课程中探索。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Big Town Hydro: An Accounting Choice Case*

This fictional case is based on the real-world events when a Canadian public electric utility company adopted IFRS. Many of these firms previously used US GAAP. In this context, the case gives students the opportunity to research key differences between IFRS and US GAAP relevant to utility industries, discuss the impact of IFRS standards on a firm's performance, and make recommendations on important business decisions. Specifically, this case exposes students to (i) the rate-regulated electric utility industry and complex regulatory deferral accounts; (ii) the impact of IFRS adoption on key financial ratios and bond issuance decisions; and (iii) a what-if analysis in making business decisions under the new IFRS 16 standard. This case is suitable for use in undergraduate or graduate intermediate level financial accounting courses. It can also be explored in an advanced level or public sector accounting class.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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