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Learn how an oil and gas company should account for share purchase warrants it issues, both at the time they are issued and after the fact.
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A common feature of financing transactions entered into by oil and gas entities, in particular exploration stage companies, is the issuance of units which comprise share capital and share purchase warrants.
To understand how an oil and gas company should account for warrants issued, both at the time of issuance and subsequently, read Viewpoints: Applying IFRSs in the Oil and Gas Industry — Accounting for Share Purchase Warrants Issued.
Developed jointly by Chartered Professional Accountants of Canada (CPA Canada), the Canadian Association of Petroleum Producers and the Explorers and Producers Association of Canada, this paper features information, illustrative examples and practical views to help you understand the relevant considerations when accounting for warrants issued. It addresses the following topics:
Chartered Professional Accountants of Canada (CPA Canada) annually offers its views on priorities for the federal budget. Review past submissions of pre-budget briefs and consultations, and post-budget release opinions and commentary.
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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.