Browsing Atlantic Schools of Business Conference Proceedings by Subject "Accounting -- Standards -- Canada"

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Pertinence de le divulgation d'information sur la juste valeur des instruments financiers selon le chapitre 3860 de l’ICCA

Therrien, Vicky; Berthelot, Sylvie; Morris, Tania (Atlantic Schools of Business, 2010)

La présente étude a pour objectif d’évaluer la pertinence de la divulgation de la juste valeur des instruments financiers selon le chapitre 3860 du manuel de l’Institut Canadien des Comptables Agréés (ICCA). L’analyse de ...
The pooling of interest method of accounting-what is the problem?

Downer, Pauline A. (Atlantic Schools of Business, 1999)

Dispute over whether or not the pooling of interests method of accounting is theoretically justified is rapidly growing as a result of recent proposals from many accounting bodies throughout the world. This paper examines ...

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