Canadian Gaap Prepaid Expenses

STORNOWAY DIAMOND CORPORATION
Prepaid expenses 252 136 42,873 12,718 Prepaid Fuel 168 170 Rough Diamond Inventory (Note 6a) 330 330 Property, Plant which are prepared in accordance with Canadian GAAP, have been omitted. These interim consolidated ... View Full Source

Chapter 3
Second Canadian Edition Weygandt · Kieso · Kimmel · Trenholm PREPAID EXPENSES Prepaid expenses are expenses paid in cash and recorded as assets before they expenses incurred in earning the revenue GAAP NOT GAAP Adjusting entries make the revenue recognition and matching principles ... Document Retrieval

SAMPLE PSAB COLLEGE
In making the transition from pre-changeover Canadian GAAP to PSAB for Government NPOs. Please note that PS 2125 allows a number of options upon transition. Prepaid expenses 3,638,250 3,300,0003,465,000 57,654,000 23,975,00038,660,000 ... Fetch Doc

WELICHEM BIOTECH INC. (a Development Stage Enterprise ...
(Increase) Decrease in prepaid expenses and deposit 490 20,985 Increase (Decrease) in accounts payable and accrued liabilities (85,280) (361,455) Cash used in operating costs meet the criteria under Canadian GAAP for deferral and amortization. ... Fetch Here

Current Assets On The Balance Sheet - Investing For Beginners
Cash and cash equivalents and short term investments are carried under current assets on the balance sheet. ... Read Article

Depreciation And Amortization On The Income Statement
Gaap; financial statement analysis; However, unlike other expenses, depreciation expense is a "non-cash" charge. This simply means that no money is actually paid at the time in which the expense is incurred.” An Example of Depreciation Expense ... Read Article

POSTMEDIA NETWORK CANADA CORP.
Prepaid expenses 14,87313,813 177,678202,876 Property and equipment 355,194347,899 Derivative financial instruments (note 7 Shareholders' equity in accordance with Canadian GAAP 3 327,56225,843 6,867 (334,429) 325,843 Pension, post ... View Document

Canadian Tire Corporation, LimitedCanadian Tire Corporation ...
Identified changes that the transition from Canadian GAAP to International Financial Reporting Standards (IFRS) will have on the Company’s accounts in 2011 (and prior Prepaid expenses and deposits 40.7 - 0.4 ... Doc Retrieval

CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2011
Prepaid expenses 7,022 4,048 Investments [note 3[c]] 50,017 - Total current assets 779,789 805,310 Under Canadian GAAP for unregulated businesses, these costs would have been recorded to operating expenses. In ... Doc Viewer

Angoss Software Corporation
Prepaid expenses and other assets 301,572 368,113 Total current assets 3,299,277 4,050,048 Plant and equipment, net 515,379 Under Canadian GAAP, financial instruments are classified into one of the following categories: held-for-trading, held-to- ... View This Document

Patheon Reports Fourth Quarter And Full Fiscal 2012 Results
Underlying business growth of 15.3 percent with strong margin improvementsCompletion of the acquisition of Banner Pharmacaps announced FridayTORONTO, Dec. 17, 2012 /PRNewswire/ - Patheon Inc. (TSX: PTI), ... Read News

Accounts Receivable - Wikipedia, The Free Encyclopedia
GAAP / IFRS; Management Accounting Principles; General ledger; Goodwill; Historical cost; Matching principle; Revenue recognition; Trial balance; Fields of accounting; Cost; Financial; Forensic; Fund; Management; Tax (U.S.) Financial statements; Balance sheet. Cash flow statement; ... Read Article

Consolidated Interim Financial Statements
Prepaid expenses 50,472 5,039,745 118,875 4,868,473 Inventory 486,877 (359,961) 1,810,058 (855,606) RECLASSIFICATION OF OPERATING EXPENSES Canadian GAAP – Cost of revenue, general and administration expenses, information and technology, amortization, ... Fetch Document

Condensed Interim Consolidated Financial Statements ...
Prepaid expenses and deposits 38,333 68,454 25,000 statements prepared under anadian Generally Accepted Accounting Principles (GAAP _) (for the Pre-changeover Canadian GAAP allows the Company to calculate the fair value of the stock-based ... Access Doc

Financial Overview & Path Forward - Agrium Inc.
**Working capital is the net sum of accounts receivables and prepaid expenses and deposits, inventories and accounts payable. Source: Agrium * All financial information prior to 2010 is presented in accordance with previous Canadian GAAP ... Get Doc

Prepaid expenses 394,450 285,215 166,318 Inventory (Note 4) 4,575,976 5,193,653 1,194,205 11,262,419 8,685,098 8,990,992 Advances Under Canadian GAAP, stock-based compensation expenses can be calculated based on straight line method or graded method. ... Access Full Source

Consolidated Financial Statements June 30, 2009 (Unaudited ...
Prepaid expenses and deferred charges 74,29329,444 disclosure normally included in annual financial statements prepared in accordance with Canadian GAAP have been omitted or condensed. These unaudited interim consolidated financial statements ... Read Full Source

Unaudited Financial Statements Of - Softchoice: Answering ...
These assets were recorded previously in prepaid and other assets under Canadian GAAP. Expenses by function: Previous Canadian GAAP permitted thepresentation of comprehensive income using classification based on a mixture of both nature and function. ... Read Document

Consolidated Financial Statements Of
Prepaid expenses 4 187,393 466,761 Inventory 5 782,252 356,717 7,290,257 7,638,456 Non-current assets Property and equipment 6 Canadian GAAP – Under Canadian GAAP, the Company classified warrants issued in Canadian dollars to ... Read More

Revenue Recognition - Investing For Beginners
Gaap; investing research; As part of our guide to financial statements, you learned that the accrual concept - matching revenues with expenses - was the cornerstone of accounting. ... Read Article

Financial Statements - September 30 2011 Final
Accounts receivable and prepaid expenses (Note 18) 3,935,351 1,321,553 676,750 Inventories (Note 7) 18,966,306 Under Canadian GAAP, provisions for asset retirement obligations have been previously measured based on the ... Return Doc

Write-off - Wikipedia, The Free Encyclopedia
This is a reduction of taxable income as recognition of certain expenses required to produce the income. Contents. 1 Income tax; 2 Accounting; 3 Banking; 4 Negative write-offs; 5 Writedown; 6 Depreciation; 7 See also; 8 Generally Accepted Accounting Principles Navigation menu. Personal tools. Create ... Read Article

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON ...
Prepaid expenses and other assets 39,898 39,961 Total current assets Generally Accepted Accounting Principles (―Canadian GAAP‖) using the Canadian dollar as our functional and reporting currency. ... Document Retrieval

General Mills Reports Fiscal 2013 Second Quarter Results
General Mills today reported results for the second quarter of fiscal 2013. Contributions from new businesses primarily reflect the first three months of consolidated o ... Read News

CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS FOR THE ...
Prepaid expenses and advances 63,025 59,651 38,319 2,731,043 3,084,232 6,707,101 Non-current assets Equipment (Note 5) 87,466 101,866 63,944 Mineral properties (Note 6 current annual Canadian GAAP financial statements. Basis of consolidation ... Access Doc