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:title>Presentation1</image:title></image:image><lastmod>2016-02-18T10:39:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2016/02/09/new-leases-standard-identifying-a-lease-part-1/</loc><lastmod>2016-02-17T13:50:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2016/02/14/new-leases-standard-identifying-a-lease-part-2/</loc><lastmod>2016-02-17T13:50:32+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2016/02/04/enhancing-the-cash-flow-statement-new-amendments-to-ias-7/</loc><lastmod>2016-02-03T10:57:26+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2016/01/30/fair-value-measurement-mostly-looking-good/</loc><lastmod>2016-01-29T10:43:10+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2016/01/25/more-on-non-gaap-measures-you-never-have-to-wait-for-long/</loc><lastmod>2016-01-24T11:34:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2016/01/20/the-leasing-standard-they-actually-issued-it/</loc><lastmod>2016-01-19T10:33:41+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2016/01/15/the-relevance-of-ifrs-or-strip-off-the-sugar/</loc><lastmod>2016-01-14T10:54:02+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2016/01/10/the-new-alberta-advantage-a-stimulating-disclosure-report/</loc><lastmod>2016-01-09T11:47:37+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2016/01/05/opportunity-knocks-new-career-paths-in-ifrs/</loc><lastmod>2016-01-04T10:38:38+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/12/31/an-ifrs-for-everyone-or-irish-frogs-really-stink/</loc><image:image><image:loc>https://disclosurehub.org/wp-content/uploads/2015/11/ifrs.jpg</image:loc><image:title>IFRS</image:title></image:image><lastmod>2015-12-30T10:52:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/12/26/more-of-my-ifrs-adventures-on-twitter-or-a-whole-standard-for-this/</loc><lastmod>2015-12-25T11:16:32+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/12/21/ifrs-all-the-news-thats-not-fit-to-print/</loc><lastmod>2015-12-20T11:08:22+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/12/11/materiality-in-financial-statements-at-least-were-not-the-us/</loc><lastmod>2015-12-10T10:35:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/12/06/materiality-in-financial-statements-i-thought-the-point-was-to-disclose-less/</loc><lastmod>2015-12-05T11:53:36+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/12/01/materiality-in-financial-statements-i-didnt-mean-to-do-it/</loc><lastmod>2015-11-30T10:23:22+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/11/26/materiality-in-financial-statements-take-a-step-back/</loc><lastmod>2015-11-25T10:28:34+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/11/21/some-extremely-minor-ifrs-items-redeemed-by-twitter/</loc><lastmod>2015-11-20T10:28:28+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/11/16/ias-16-revaluations-a-rare-phenomenon/</loc><image:image><image:loc>https://disclosurehub.org/wp-content/uploads/2015/04/j3.jpg</image:loc><image:title>J3</image:title></image:image><lastmod>2015-11-15T11:05:05+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/11/11/deferring-gains-a-conservative-way-to-go/</loc><image:image><image:loc>https://disclosurehub.org/wp-content/uploads/2015/04/j2.jpg</image:loc><image:title>J2</image:title></image:image><image:image><image:loc>https://disclosurehub.org/wp-content/uploads/2015/04/j1.jpg</image:loc><image:title>J1</image:title></image:image><lastmod>2015-11-10T10:43:12+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/11/06/measuring-fair-value-look-at-the-deal-we-just-made/</loc><lastmod>2015-11-05T10:37:37+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/11/01/foreign-currency-translation-paying-it-forward/</loc><lastmod>2015-10-31T10:46:54+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/10/27/uncertain-tax-positions-becoming-more-certain/</loc><lastmod>2015-10-26T10:06:22+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/10/22/impairment-problems-with-cash-flow-estimates-revisited/</loc><lastmod>2015-10-21T10:04:20+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/10/17/the-corporate-reporting-dialogue-a-major-rebalancing/</loc><lastmod>2015-10-16T11:15:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/10/12/equity-accounting-time-to-say-goodbye/</loc><lastmod>2015-10-11T10:29:48+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/10/07/less-than-zero-oddities-of-the-equity-method/</loc><lastmod>2015-10-06T11:07:49+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/10/02/are-we-publicly-accountable-ask-the-crowd-who-funded-us/</loc><lastmod>2015-10-01T11:12:30+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/09/27/of-course-it-makes-sense-its-our-business-model/</loc><lastmod>2015-09-29T14:00:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/09/22/proposed-changes-to-ifrs-15-or-rather-proposed-non-changes/</loc><lastmod>2015-09-21T11:13:34+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/09/17/deferring-the-effective-date-of-ifrs-15-an-unnecessary-gift/</loc><lastmod>2015-09-16T11:18:38+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/09/12/proposed-changes-to-ifrs-15-promises-distinct-promises/</loc><lastmod>2015-09-11T11:10:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/09/07/no-dead-parrot-assessing-an-active-market/</loc><lastmod>2015-09-06T10:29:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/09/02/proposed-changes-to-ifrs-15-identifying-the-performance-obligations/</loc><lastmod>2015-09-01T10:01:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/08/28/risks-of-covenant-breaches-material-information-or-not/</loc><lastmod>2015-08-27T13:08:04+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/08/23/proposed-changes-to-ifrs-15-principal-versus-agent/</loc><lastmod>2015-08-22T11:14:45+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/08/18/improving-the-conceptual-framework-is-that-reliable-enough/</loc><lastmod>2015-08-17T11:11:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/08/13/proposed-changes-to-ifrs-15-making-the-transition/</loc><lastmod>2015-08-12T11:05:50+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/08/08/improving-the-conceptual-framework-the-unsteady-state-of-current-cost-accounting/</loc><lastmod>2015-08-07T11:13:41+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/08/03/toward-simplifying-financial-statements/</loc><image:image><image:loc>https://disclosurehub.org/wp-content/uploads/2015/07/fivesteps.jpg</image:loc><image:title>FiveSteps</image:title></image:image><lastmod>2015-08-02T10:23:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/07/29/looking-for-interim-reporting-strategies-you-came-to-the-right-place/</loc><lastmod>2015-07-28T11:16:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/07/24/improving-the-conceptual-framework-but-wheres-the-disaggregation/</loc><lastmod>2015-07-23T11:08:12+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/07/19/ifrs-3-more-reasons-not-to-be-so-cheerful/</loc><lastmod>2015-07-18T11:16:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/07/14/improving-the-conceptual-framework-except-for-the-bits-about-stewardship/</loc><lastmod>2015-07-13T11:17:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/07/09/historical-cost-versus-fair-value-why-sweat-the-difference/</loc><lastmod>2015-07-08T11:03:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/07/04/improving-the-conceptual-framework-except-for-the-bits-about-measurement/</loc><lastmod>2015-07-03T11:08:42+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/06/29/post-implementation-review-of-ifrs-3-its-almost-perfect/</loc><lastmod>2015-06-28T10:14:54+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/06/24/improving-the-conceptual-framework-with-appropriate-prudence/</loc><lastmod>2015-06-23T11:14:04+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/06/19/lets-get-rid-of-quarterly-reports-at-least-for-some/</loc><lastmod>2015-06-18T11:07:34+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2015/06/14/improving-the-conceptual-frameworkexcept-for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ps://disclosurehub.org/2014/07/19/investment-entities-some-proposed-clarifications/</loc><lastmod>2014-07-18T11:19:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/07/14/csa-proposals-for-venture-issuers-more-suitable-and-manageable/</loc><lastmod>2014-07-13T10:22:12+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/07/09/changing-accounting-requirements-for-agriculture-if-you-can-bear-it/</loc><lastmod>2014-07-09T14:37:13+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/07/04/talking-to-investors-an-effective-conversation/</loc><lastmod>2014-07-04T19:45:26+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/06/29/ifrs-who-cares-about-the-cultural-differences/</loc><lastmod>2014-06-28T10:24:25+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/06/24/impairment-calculations-and-discount-rates-easy-to-be-hard/</loc><lastmod>2014-06-23T11:01:28+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/06/19/related-party-disclosures-shrug-and-move-on/</loc><lastmod>2014-06-18T11:07:45+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/06/14/intangible-assets-the-rules-of-the-game/</loc><lastmod>2014-06-13T12:43:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/06/09/new-ifrs-revenue-recognition-standard-addressing-a-vital-metric/</loc><lastmod>2014-06-08T10:41:01+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/06/04/impairment-problems-with-cash-flow-estimates/</loc><lastmod>2014-06-03T11:12:37+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/05/30/acquiring-interests-in-joint-operations-down-to-business/</loc><lastmod>2014-05-29T11:28:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/05/25/clarifying-depreciation-and-amortization-at-the-margins/</loc><lastmod>2014-05-24T13:14:38+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/05/20/all-at-sea-issues-with-residual-values/</loc><lastmod>2014-05-19T10:06:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/05/15/ifrs-isnt-it-time-to-grow-up/</loc><lastmod>2014-05-14T11:09:31+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/05/10/prudence-in-standard-setting-you-know-it-when-you-dont-see-it/</loc><lastmod>2014-05-09T11:16:02+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/05/05/definition-of-a-business-the-sum-of-the-parts/</loc><lastmod>2014-05-04T10:33:34+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/04/30/ifrs-a-litmus-test-for-the-sexes/</loc><lastmod>2014-04-29T11:12:00+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/04/25/derecognizing-financial-instruments-not-so-fast-with-the-commercial-substance-thing/</loc><lastmod>2014-04-24T11:08:04+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/04/20/anti-hazard/</loc><lastmod>2014-04-19T11:10:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/04/15/disclosures-on-future-accounting-policies-intermittently-crucial/</loc><lastmod>2014-04-14T11:00:09+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/04/10/interim-reporting-strategies/</loc><lastmod>2014-04-09T11:09:40+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/04/05/clarifying-disclosures-a-small-first-step/</loc><lastmod>2014-04-04T11:02:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/03/31/reducing-disclosure-overload-or-at-least-thinking-about-it/</loc><lastmod>2014-03-30T10:43:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/03/26/xbrl-are-we-missing-something/</loc><lastmod>2014-03-25T18:47:08+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/03/21/lets-bring-down-the-ifrs-foundation-you-go-first/</loc><lastmod>2014-03-20T17:19:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/03/16/ifric-21-or-i-wasnt-elected-to-be-perfect/</loc><lastmod>2014-03-15T12:15:33+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/03/11/ifrs-14-another-gap-closes-sort-of/</loc><lastmod>2014-03-10T10:15:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://disclosurehub.org/2014/03/01/clarifying-share-based-paym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