The Implementation of IAS 16 and IAS 41 at Andrew Peller Limited

Pascale Lapointe-Antunes and James Moore

Accounting Education, 2013, vol. 22, issue 3, 268-281

Abstract: This case asks students to play the role of Doug Grodeckie, Manager of Financial Reporting at Andrew Peller Limited (APL). Doug was asked to prepare a report analyzing Andrew Peller Limited's current tangible long-lived assets disclosures and making recommendations on how best to comply with International Accounting Standard (IAS) 16 Property, Plant and Equipment and IAS 41 Agricultural Property by APL's Chief Financial Officer (CFO), Peter Patchet, and Controller, Gary Laufman. Students are provided with background information on APL, the Canadian wine industry, the implementation of International Financial Reporting Standards (IFRS) in Canada and the implementation of IFRS at APL. The case is based on field research from interviews with Doug Grodeckie, Gary Laufman and Peter Patchet, and on publicly available information from various sources.

Date: 2013
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DOI: 10.1080/09639284.2013.785859

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