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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:
Entering CPA Canada’s Awards of Excellence in Corporate Reporting is simple. Submit your 2016 corporate reporting materials online.
September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.
May 30, 2017
Like legendary accountant George Edwards before her, Lt.-Col Eleanor Haevens carries on the tradition of CPAs who have had a profound impact by serving with or alongside the Canadian military.