Financial Reporting in Canada 2008, 33rd Edition

A Survey of Annual Reports of 200 Canadian Public Companies

Description:

• Illustration with numerous extracts of the significant accounting requirements
• Examples of application of specific Canadian accounting standards selected mainly from the 2007 annual financial statements of 200 Canadian corporations. Companies were selected on the following criteria:
  • the company was included in the Standard and Poor's/Toronto Stock Exchange Composite Index (S&P/TSX composite) at any time during the year ending December 31, 2007;
  • the company presented its financial statements in accordance with Canadian GAAP;
  • the company is a corporation, not an income trust fund.
• Information about expected developments in Canadian standards and International Financial Reporting Standards (IFRS) in each of the areas examined
• References to the applicable primary sources of Canadian GAAP and IFRS, as well as the main differences between the two sets of standards;
• current developments;
• comprehensive examples of disclosures; and more.