by John Hughes Here’s one of the significant IFRS/Canadian GAAP differences reported by TMX Group Inc.: Of course, all such cases are different, and I don’t know much about the specific facts applying here; TMX is obviously in a very … Continue reading →
by John Hughes The CSA has issued CSA Staff Notice 52-328 Disclosures about Accounting Policies in the Year of Changeover to International Financial Reporting Standards. The notice focuses on the MD&A requirements, in Form 51-102F1, for disclosures about newly-adopted accounting … Continue reading →
by John Hughes A final batch of these (the most recent entry, linking back to the others, was here). For an entity undergoing a relatively straightforward conversion, something along the lines of this example from United Mining Group Inc. might provide an … Continue reading →
by John Hughes Another batch of these (previous installments were here and here). SNC-Lavalin illustrates a graphical approach to showing the impact of IFRS on equity (the company certainly has one of the more eye-catching MD&A, although I don’t suppose it … Continue reading →
by John Hughes Another batch of these disclosures (the first installment was here), again focusing on year-end filings containing information about the impact of IFRS both on equity/the balance sheet and on the income statement. First, here’s an extract from … Continue reading →
