Canadian GAAP - IFRS Comparison Series Issue # 11 – Business Combinations Both IFRS and Canadian GAAP are principle based frameworks‚ and from a conceptual standpoint‚ many of the general principles are the same. However‚ the application of those general principles in IFRS can be significantly different from Canadian GAAP. Therefore‚ to understand the magnitude of the differences between IFRS and Canadian GAAP‚ it is essential to look beyond the general principles and look at the detailed guidance
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Introduction Canadian Solar was established in 2001 by Dr Shawn Qu. Canadian Solar is a leading manufacturer of PV components for solar energy. They have experienced significant growth over the past five years increasing revenues from 9.7 million to 705 million. This growth is due to the government incentive programs encouraging the adoption of solar PV (photovoltaic) technology. Canadian solar is a globally situated firm with a head office in Canada‚ branch offices in other countries and seven
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was used towards Canadians of non-British descent who were treated very poorly. Many were sent to internment camps where they had to endure harsh living conditions. Equality was not present at the time. It was nearly 26 years after the end of WWII that a formal Multiculturalism Policy was adopted in 1971. It ensured that all Canadians will have the freedom of belief‚ opinion and religion. It created a more culturally diverse society which has now become the hallmark of Canadian identity. Another
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My Favourite Canadian Fashion Designer I can easily say that my favorite Canadian fashion designer is Monica Mei. Her diligence with her work in becoming a fashion entrepreneur is truly an inspiration. Aime‚ the luxury clothing line that Monica began when she graduated from university‚ is a very creatively unique line that has captured my attention. It was through discovering Aime‚ that Monica Mei became my favorite Canadian fashion designer. The name Aime comes from the French word for love (Aime
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and because people believe in equality and fairness‚ we make sure everyone is treated the same. One example of this value‚ is the Canadian Charter of Rights and Freedom. It ensures that each Canadian‚ no matter what race he/she is‚ follows the rules and guidelines. Belief in Consultation and Dialogue Canada is known to be a country of peace‚ mainly because Canadians try to avoid violent situations and usually come up with solutions through a mature and peaceful manner which allows Canada to be
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usually followed by a crime. The symptoms of fraud or the red flags help understand the slight difference between a corporate fraud and a corporate crime. The continual financial frauds leading to corporate collapse and the failure of the statutory audit to detect and prevent fraudulent activities of the perpetrators lead investors and the firms and individuals to suffer. This contributed to the increased need for investigating the on the red flags of fraud. The purpose of this paper is to research on the
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Midterm Case Analysis Problem Statement 1.Situation Canadian Solar which is a traded solar cell and module manufacturer has experienced recent strong growth. Despite 2009 fluctuations in the solar industry namely for PV technology‚ the growth has been fuelled by Government incentives programs to encourage solar PV technology. The Solar industry is now highly competitive and companies follow an industrial organizational model. This is because they all compete mainly in PV technology‚ and this
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To Be Canadian Being Canadian simply doesn’t mean being born and raised in Canada. For me‚ it defines the diversity of the country and its people and the unity among the different ethnic groups that live together in peace. Canada is often referred to as a land of immigrants because for the past 200 years‚ we became a multicultural country thanks to the millions of newcomers that helped build our way of life. Being a multicultural country is one of the many unique characteristics we should be proud
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holiday is New Years day. It is celebrated on January 1st each year. It is a statutory holiday in all Canadian provinces and territories. Many people start January 1 at parties to welcome the New Year on the evening of December 31. However‚ in some people rural areas‚ particularly in the province of Quebec‚ spend the night ice fishing with groups of friends. January 1 is a statutory holiday in all Canadian provinces and territories and if this date falls on a Saturday or Sunday‚ the statutory holiday moves
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such as seeking safety from war or prosecution in your country‚ better job opportunities‚ or to reconnect with family members. The source suggests that the increase immigration coming to Canada is causing us to lose our identity of what makes us Canadian. The source is against immigration and feels that it is destroying our way of life. Some people would say the source is 100% correct. There are thousands of immigrants coming to Canada every year and the major cities that these immigrants are
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