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Category Archives: Uncategorized
Interim financial statements and inventory – no more special treatment…
by John Hughes Cinram International Limited highlights an issue that might occasionally be significant to the interim reporting of some entities: Both IFRS and Canadian GAAP generally see little reason for differences between annual and interim statements in how items … Continue reading
Highlights of IFRS-related disclosures in December 31, 2009 MD&A (Part 3)
by John Hughes A final somewhat random selection of things that caught my eye in recent MD&A. Gerdau Ameristeel Corporation provides a (so far) rare example of an entity providing some overall quantification of the impact of adopting IFRS Canadian … Continue reading
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