Garda World

Philémon Rakoto

Accounting Perspectives, 2009, vol. 8, issue 4, 305-328

Abstract: Résumé Corporation de Sécurité Garda World est une des rares grandes entreprises québécoises qui connaissent actuellement une expansion mondiale par acquisitions. Le cas traite de la plus grosse acquisition de garda: l'achat de l'entreprise américaine de transport de valeurs ATI Systems International our 342 millions de dollars US en février 2007. Le cas traite d'une situation complexe réelle ayant comme cadre l'acquisition d'une grande entreprise étrangère par une entreprise qui a son siège social au Canada et qui tientses livres comptables en dollars canadiens. l'étudiant aura à traiter les différentes facettes des deux notions comptables suivantes: • La conversion en dollars canadiens des états financiers de l'entreprise acquise; • La consolidation des états financiers. ABSTRACT Garda World Security Corporation is one of the few Quebec large companies currently expanding globally by way of acquisitions. the case is about Garda's biggest acquisition — namely, the purchase of american cash logistics company ATI Systems International for US $342 million in February 2007. The case deals with a real‐life complex situation whereby a Canadian‐based company keeping its accounting books in Canadian dollars acquires a large foreign company. Students will explore different aspects of the following two accounting concepts: • Converting the financial statements of the acquired company to Canadian dollars; and • financial statement consolidation.

Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1506/ap.8.4.3

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:accper:v:8:y:2009:i:4:p:305-328

Access Statistics for this article

More articles in Accounting Perspectives from John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery ().