Please choose between the following three options for navigation.
Understand how an organization should account for flow-through shares under International Financial Reporting Standards (IFRS).
Get your downloadable electronic copy.
If your company has an oil and natural gas property, you may be wondering: How do I account for flow-through shares under IFRS? While IFRS does not specifically address accounting for flow-through shares, Viewpoints: Applying IFRS in the Oil and Gas Industry: Flow-Through Shares discusses how an entity could account for flow-through shares under IFRS.
Prepared by Chartered Professional Accountants of Canada (CPA Canada), the Canadian Association of Petroleum Producers, and the Small Explorers and Producers Association of Canada, this resource for junior oil and gas companies includes information on:
Join our financial literacy volunteer program for CPA members.
January 9, 2017
Canada is celebrating its 150th anniversary. We’re celebrating you, Canadian CPAs. Tell us why you’re proud to be a Canadian CPA. Then watch for our big celebration in July.
March 1, 2017
Gain practical organizational insights and learn from industry experts at this annual event for not-for-profit financial leaders.