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Internal control

A touch of reclass, or: no errors to see here!

A European example of lack of clarity in disclosing corrections of accounting errors As part of its activities, the European Securities and Markets Authority (ESMA) organizes a forum of enforcers from 30 different European jurisdictions, all of whom carry out monitoring and review programs similar to those carried out here by the Canadian Securities Administrators.…

September 14, 2018 in Accounting changes, IFRS, Internal control.

We’re out of control! – implications of IFRS restatements

A recent Globe and Mail article carried the tantalizing headline – “What management isn’t saying: A potential blind spot for Canadian stock investors” Here’s an extract from the article, written by David Milstead: Late last year, Artis Real Estate Investment Trust told its investors it had made an accounting mistake and announced it would correct…

July 26, 2017 in IFRS, Internal control.

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