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Description: Last Wednesday police broke up a major street party on University Avenue near Queen’s University in Kingston, Ontario. Though the crowd was estimated at 3,000 — well in excess of tbe 100 person limit under the Covid restrictions – less than 20 participants were arrested or charged. Queen’s University stated “consequences for this behaviour will be imposed.”

Date:  September 3, 2021



Discussion points:

1) Has your university seen any large gatherings or parties like this in the first few days of students being back on campus?

2) What relevant factors do you think should be used in applying “consequences for this behaviour?”

3) Chapter 4 of Wiley’s Financial Accounting: Tools for Business Decision Making opens with a vignette on accrual accounting at Western University in London, Ontario. If a university incurred additional costs in dealing with security or other matters associated with student behaviour in situations like that seen at Queen’s, when should the institution recognize this in their financial results?

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