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IFRS

By Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) | 5 Minutes Read August 7, 2019

GAAP closes gaps in interpreting financial information

Generally accepted accounting principles (GAAP) closes gaps in interpreting financial information, by providing rules for the financial reporting road.

Article by Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) / Administration, Business, Finance and Accounting, Not for Profit / 52-112 Non-GAAP and Other Financial Measures Disclosure, Alternative Performance Measures, APMs, Apolone Gentles, Apolone Gentles JD CPA CGA, generally accepted accounting principles, IFRS, International Financial Reporting Standards, Net Promoter Score, Non-GAAP financial measures, NPS

By Jeffrey Sherman, MBA, FCPA, FCA | 2 Minutes Read June 3, 2013

Revenue recognition

“Revenue recognition” refers to when sales and other revenues are recorded. Recognizing revenue is fundamental to accounting. In theory, you recognize revenue when you earn it. It sounds like it should be simple, but it isn’t.

Article by Jeffrey Sherman, MBA, FCPA, FCA / Business, Finance and Accounting / accounting rules, Accounting Standards for Private Enterprises, ASPE, GAAP, generally accepted accounting practices, IFRS, International Financial Reporting Standards, percentage-of-completion method, revenue recognition, risk management, sales, when is revenue recognized

By Adam Gorley | 1 Minute Read March 14, 2012

The challenges of IFRS transition in Alberta

The Alberta Securities Commission has released its 2011 Corporate Finance Disclosure Report. Not surprisingly, during this transition year, the commission came across several problems with reporting issuers' IFRS conversion filings...

Article by Adam Gorley / Finance and Accounting / accounting policy disclosure, Alberta Securities Commission, decommissioning liabilities, GAAP, IFRS, IFRS exemptions, International Financial Reporting Standards, reporting issuers, Statement of Changes in Equity

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