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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:
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.