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Artis REIT — Accounting for Investment Properties Under IFRS
內容大綱
The CFO of Artis REIT, a publicly traded real estate investment trust in Canada, must decide how to account for investment properties as the trust adopts international financial reporting standards (IFRS). While the CFO must choose between historical cost and fair value accounting, additional issues arise regarding how the standard should be implemented and the level of disclosure that the trust should issue. The CFO must consider all of the relevant stakeholders of the trust in order to decide the appropriate course of action.
學習目標
This case is well suited to the third or fourth year of an undergraduate program or a financial accounting MBA elective. It demonstrates basic issues around fair value accounting compared to historical cost. In addition, students can consider IFRS implementation issues and the stakeholders that a manager must think about when determining an appropriate corporate financial reporting strategy.