This newsletter will discuss reporting requirements as of December 31, 2019. The first section will discuss key topics and reminders that financial statement preparers and reviewers should consider in preparing their statements and provide an illustrative example of common issues encountered from the past 3 quarters.

The next section will discuss standards and interpretations that are not effective as at December 31, 2019 but should be disclosed consistent with paragraph 30 of IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors.

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