Prepaid Expenses Canadian Gaap

Canadian Society Of Association Executives Societe Canadienne ...
Canadian generally accepted accounting principles. fy1 Chartered Accountants Licensed Public Accountants Prepaid expenses 21,120 27,140 Funds held by the Society (note 4) Financial Reporting Standards ("IFRS") will replace Canadian GAAP in 2011 for Canadian publicly ... Access Doc

ACCountIng StAndARdS FoR PRIVAtE EntERPRISES
The Canadian Institute of Chartered Accountants (CICA) would Prepaid expenses and deposits 403 258,413 21,842 385,072 Investment in subsidiary companies (note 2) Canadian generally accepted accounting principles, using the ... Access This Document

Retained Earnings - 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

STORNOWAY DIAMOND CORPORATION
Prepaid expenses 261 772136 Prepaid fuel 218 206170 26,825 36,697 12,888 Rough Diamond Inventory 8a 1,004 1,004330 principles (“Canadian GAAP”) as set out in the Handbook of the Canadian Institute of Chartered Accountants (“CICA Handbook”). ... Return Doc

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 ... Visit Document

Second Quarter 2011 Interim Unaudited Condensed Consolidated ...
Prepaid expenses and other current assets 240 279 Total current term “GAAP” refers to generally accepted accounting principles in Canada after the adoption of IFRS. Under Canadian GAAP, as a result of the Facility, ... Fetch Document

Changes To Proposed National Instrument 81-106 Investment ...
Canadian GAAP the term market value is a subset of the broader term fair value. (such as prepaid expenses, receivables, accounts payable and accrued expenses) to constitute an appropriate basis of measurement. One potential area where ... Fetch Full Source

INDEPENDENT AUDITOR’S REPORT AND CONSOLIDATED FINANCIAL ...
Prepaid expenses 18,766 19,658 2,069,996 59,705 Equipment convergence of Canadian GAAP with IFRS over an expected five year transitional period. generally accepted accounting principles (“Canadian GAAP”) ... Access This Document

First Quarter 2011 Interim Unaudited Condensed Consolidated ...
Prepaid expenses and other current assets 262 279 338 Total current “GAAP” refers to generally accepted accounting principles in Canada after the adoption of IFRS. Canadian GAAP, the Corporation applied fresh start reporting on September 30, 2004. ... View Document

About Experts Sitemap - Group 1 - Page 32 2012-08-30
Term asset, periodic basis, cash credit: When the rent is prepaid: cash credit prepaid rent debit Prepaid rent is a short-term asset. payroll service, canadian citizen: I forgot to say the newsletter is free. employer 401k, 401k account, plan expenses: Hi Bettsie, ... Read Article

Mart Resources, Inc. Condensed Interim Consolidated Financial ...
Prepaid expenses and deposits 757,812 910,912 1,633,438 prepared its financial statements in accordance with Canadian generally accepted accounting principles the Company under Canadian GAAP are consistent with their application under IFRS. ... Fetch Doc

NEXGEN FINANCIAL CORPORATION CONSOLIDATED FINANCIAL ...
Prepaid expenses 60,341 60,192 51,664 8,099,040 9,806,077 13,257,891 Non-Current Deferred sales commissions (Note 5) 5,660,767 4,553,615 3,054,226 The transition from Canadian GAAP to IFRS has not had a significant impact on the presentation of ... Return 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 ... Doc Retrieval

Gildan Activewear Inc
Prepaid expenses and deposits 8,066 2,157 - Canadian GAAP adjustments reflected in the unaudited interim consolidated balance sheet of Gold Toe Moretz: between U.S. GAAP and Canadian generally accepted accounting principles ... Doc Viewer

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 ... Retrieve Content

IMPERIAL OIL LIMITED CONSOLIDATED STATEMENT OF INCOME
Materials, supplies and prepaid expenses 198 112 Deferred income tax assets 576 448 generally accepted accounting principles (GAAP) of the United States of America. rates. Under Canadian GAAP, ... Access Content

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 ... Retrieve Content

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

International Financial Reporting Standards - Object Moved
Under Canadian GAAP for assets impaired under IFRS, resulting in an increase to net earnings and other comprehensive income. Prepaid expenses A 68.0 (5.4) - 62.6 Loans and other receivables 64.0 - - 64.0 Income taxes receivable - - 11.9 11.9 ... Read Full Source

GLOBAL RAILWAY INDUSTRIES LTD.
Prepaid expenses 33,136 450,539 27,593,423 36,052,619 generally accepted accounting principles ("GAAP"), are available on SEDAR, under Canadian GAAP resulted in a decrease of stock based compensation in the amount of $29,800 and $127,280 for the three ... 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. ... Access Document

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

ACCOUNTING FOR FIXED ASSETS
Accounting is that GAAP requires depreciation in enterprise funds and allows, but does not require, depreciation in the Operating expenses 2,500,000 2,500,000 Depreciation 76,000 Net income before depreciation add-back 500,000 424,000 ... Access Full Source

CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS FOR THE ...
Prepaid expenses 363,407 362,088 93,799 3,275,774 5,921,104 1,924,976 Exploration license deposits (Note 9) 83,245 80,406 - Loan receivable from Aldridge Uranium Inc. (Note 6) - - 254,384 Under Canadian GAAP, a write down to estimated fair value was ... Fetch This Document

Amortization (tax Law) - Wikipedia, The Free Encyclopedia
Start-up expenditures are defined as investigatory expenses incurred prior to commencing a trade or business activity which would have been deducted had it been paid or incurred when the taxpayer was already engaged in the trade or business activity. ... Read Article

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