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Category Archives: Flow-through shares
IFRS disclosures in 2010 year-end MD&A – part 4 (and a return to flow-through shares)
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
Posted in Flow-through shares, IFRS, MD&A
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Flow-through shares – give us an answer!
by John Hughes The AcSB has posted the minutes of the November 25, 2009 public meeting of the IFRS Discussion Group. One of the agenda issues, which I know has been a preoccupation for several practitioners, was the treatment under … Continue reading
Posted in Flow-through shares, IFRS
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