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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:
May 28, 2018
The rapidly evolving pace of technology is changing how we do business. Come together with technology investment decision-makers to develop strategic solutions and explore what the future holds.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.
This event has multiple dates and locations. See event details for more information.
Attend the Public Sector Accounting Discussion Group meeting in-person or virtually via livestream. Virtual observers will be able to see and hear the discussion in real time along with those attending in person.