Question

Access the annual report for Air Canada for the December 31, 2009 fiscal year end from the company’s website (www.aircanada.com). Also, access the annual report for the year ended March 31, 2009, for British Airways plc from the company’s website (www.bashares.com).
Instructions
(a) What specific items do the airlines discuss in their Accounting Policies notes? (Prepare a list of the headings only.)
(b) Note the similarities and differences in regard to these notes. Comment on these and relate them to the nature of the two businesses.
(c) For what lines of business or segments do the companies present segmented information? What information is provided by segment? Which note disclosure is most useful and why?
(d) Note and comment on the similarities and differences between the auditors’ reports submitted by the independent auditors.


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  • CreatedAugust 23, 2015
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