Category Archives: Earnings per share

by John Hughes Sun Life Financial Inc. points to an issue that occasionally causes a difference in computing earnings per share between IFRS and Canadian GAAP: CICA 3500 and IAS 33 both address the issue of contracts that may be … Continue reading →

by John Hughes Indigo Books & Music Inc. recently highlighted an IFRS/Canadian GAAP difference I hadn’t really focused on before, relating to earnings per share: The difference comes from IAS 33.47A: “For share options and other share-based payment arrangements to … Continue reading →