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Understand how an organization should account for flow-through shares under International Financial Reporting Standards (IFRS).
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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:
November 1, 2017
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