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Learn more about how an acquirer of an oil and gas property determines whether it meets the definition of a business under IFRS 3 Business Combinations and associated accounting implications.
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How do you know whether to apply IFRS 3 Business Combinations to your company's acquired oil and gas project? Viewpoints: Applying IFRS in the Oil and Gas Industry - Asset Acquisition Versus Business Combination discusses the factors to consider when analyzing if a project meets the definition of a business under IFRS 3 as well as the associated accounting implications.
Prepared by the Chartered Professional Accountants of Canada (CPA Canada), the Canadian Association of Petroleum Producers (CAPP) and the Explorers and Producers Association of Canada (EPAC), this essential resource for oil and gas companies discusses the guidance of IFRS 3 in an industry specific context.
This document explains aspects of IFRS 3, and offers questions to help you determine whether the oil and gas property your organization has acquired is a business. Examples of questions includes:
May 22, 2019
Explore important emerging technologies in accounting, business and finance at this must-attend conference for senior leaders. Connect with peers, experts and pioneers on best-fit technology solutions for your clients or organization.
July 17, 2019
This webinar, part of CPA Canada's IFRS webinar series, provides you with the most recent updates on matters of interest to Canadian public companies, including key changes to Canadian securities legislation and IFRS standards.
This event has multiple dates and locations. See event details for more information.
Join this hackathon and challenge yourself to harness data and technology to disrupt traditional financial analysis. Gather with diverse and innovative professionals and students. Work in teams and win cash for creative ideas.