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IAS 3: Consolidated Financial Statements 1976 January 1, 1977: January 1, 1990: IAS 27 and IAS 28: IAS 4: Depreciation Accounting 1976 January 1, 1977: July 1, 1999: IAS 36: IAS 5: Information to Be Disclosed in Financial Statements 1976 January 1, 1977: July 1, 1998: IAS 1: IAS 6: Accounting Responses to Changing Prices 1977 January 1, 1978 ...
Throughout most of its history, the IDA serve both as a regulator and as an advocacy organization for the securities dealers. In 2006, IDA narrowed its focus to regulation and transferred its industry association role to a new separate and independent industry association, the Investment Industry Association of Canada.
The investor records such investments as an asset on its balance sheet. The investor's proportional share of the associate company's net income increases the investment (and a net loss decreases the investment), and proportional payments of dividends decrease it. In the investor’s income statement Equity accounting may also be appropriate ...
Innovation, Science and Economic Development Canada (ISED; French: Innovation, Sciences et Développement économique Canada; ISDE) [NB 1] is a department of the Government of Canada. ISED is responsible for a number of the federal government's functions in regulating industry and commerce , promoting science and innovation, and supporting ...
Expenditures by federal and provincial organizations on scientific research and development accounted for about 10% of all such spending in Canada in 2006. These organizations are active in natural and social science research, engineering research, industrial research and medical research.
IAS 17 Accounting for Leases (1982) required the capitalization of finance leases, a practice that was as yet unusual or unknown outside the United States. [ 9 ] In 1987, the IASC adopted a new strategy of strengthening its standards to make them a suitable basis for financial reporting by companies seeking cross-border stock market listings ...
Veteran finance CEO Sallie Krawcheck is pulling back from the $2.4 billion investment platform she co-founded a decade ago and has appointed co-CEOs to stand in her stead at Ellevest, she ...
Invest in Canada is an arms-length Government of Canada organization that promotes and attracts foreign direct investment into Canada. It was created through the Investment Canada Act and launched on March 12, 2018 [ 1 ] as a departmental corporation.