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Category Archives: MD&A
Conundrums in revenue recognition: why defer – it’s all mine!
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
Posted in IFRS, MD&A, Revenue
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Disclosing IFRS accounting policies in MD&A – are we there yet?
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
Posted in Accounting policies, IFRS, MD&A
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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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Some examples of IFRS disclosure in 2010 year-end MD&A – Part 2
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
Posted in Borrowing costs, IFRS, Income taxes, MD&A
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Some examples of IFRS disclosures in 2010 year-end MD&A
by John Hughes As you’d expect, the final batch of calendar-year-end filings under Canadian GAAP is generating a lot of good MD&A information about the anticipated impact of IFRS. I’ll use this post to point out a few of them, … Continue reading
Posted in IFRS, MD&A
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Ten Tips On IFRS
by John Hughes The Ontario Securities Commission has issued a new IFRS document, Top 10 Tips for Public Companies Filing their First IFRS Interim Financial Report, and as I try to cover the Canadian landscape fairly thoroughly here, I’d obviously be remiss … Continue reading
Posted in IFRS, MD&A, Securities Regulation
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IFRS disclosures in third quarter MD&A – a final dispatch…
by John Hughes I almost forgot, but here are a few more interesting IFRS-related examples from third quarter MD&A (my previous posts on this topic were here and here). First of all, Pengrowth Energy Trust provides another illustration of distinguishing between reclassifications and … Continue reading
The latest on non-GAAP measures under IFRS
by John Hughes Incredibly, I find it’s over a year since I wrote my post on non-GAAP measures in the context of IFRS. I’ll just summarize the issue again here in the same terms I used then: IFRS changes the … Continue reading
More quantified IFRS disclosures from third quarter MD&A…
by John Hughes Since I think there’s a lot of interest in these disclosures, here are a few more recent examples of quantified IFRS information from third quarter MD&A. Talisman Energy Inc. currently summarizes the expected impact in terms of … Continue reading