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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? 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), Viewpoints: Applying IFRS in the Oil and Gas Industry — Asset Acquisition Versus Business Combination focuses on how an acquirer determines whether the acquisition of a property should be accounted for as a business combination or as an asset acquisition under IFRS.
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.