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EYK121 - 4 D o mtar I nc(balance sheet is on page 2 of 49 5...

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E x t e n d Y o u r K n o w l e d g e 1 2 - 1 : P r e s e n t a t i o n o f C a p i t a l A s s e t s a n d G o o d w i l l o n t h e B a l a n c e S h e e t Capital assets consist of two groups: 1. Property, plant and equipment, and 2. Intangible assets, excluding goodwill. Goodwill is an intangible asset but is shown separately on the balance sheet. The CICA Handbook does not prescribe a specific presentation of non-current assets used in the operations of a business. A variety of presentations are used in the real world, as shown in the following balance sheet examples of eight Canadian companies*. 1. M olso n I nc. (balance sheet is on page 4 of 28) 2. C ame c o C o r p o r at io n (balance sheet is on page 3 of 31) 3. Flint Ene rg y S e r v ic es Lt d. (balance sheet is on page 3 of 18)
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Unformatted text preview: 4. D o mtar I nc. (balance sheet is on page 2 of 49) 5. R e it mans (C ana da) Limit e d (balance sheet is on page 2 of 13) 6. H udso n ’ s B a y C o mpan y (balance sheet is on page 3 of 21) 7. Stak e T e c hnolo g y Lt d. (balance sheet is on page 3 of 39) 8. T r ansC ana da Pip e lines Limit e d (balance sheet is on page 48 of 86) *Note: To get the balance sheet, click on the name of the company. The link will take you to the audited Fnancial statements. To get to the balance sheet, place the cursor on the right-hand scroll bar and right-click. Hold the right-click (you will see page numbers ) and scroll down to the page number indicated to get to the balance sheet....
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