CGA加拿大注册会计师Recommendations to financial analysts

　　高顿网校小编为大家介绍一下Recommendations to financial analysts and other users of financial statements，如下：
 

　　According specific attention to the trend analysis may be beneficial when comparing pre-adoption data under CGAAP with post-adoption data in IFRS.
 

　　Comparing financial ratios under both CGAAP and IFRS for the comparative year prior to IFRS adoption may be seen as a prudent first step prior to undertaking a trend analysis of a particular company. If differences are important, analysts are encouraged to become aware of the underlying reasons for the differences as they transpire from the transition note that accompanies the first IFRS statements.
 

　　According particular attention to the Finance, Management, Professional Services, Real Estate, Retail and Transport sectors is desirable as differences in IFRS and CGAAP values are particularly noticeable in those sectors.
 

　　Being aware that the volatility of accounting figures in IFRS is generally higher than in CGAAP (ceteris paribus) is important.
 

　　Cash flows may be relied on to avoid the subjectivity inherent to accounting adjustments. In general, cash flows are not affected by accounting methods and estimates, except when there is a change in the scope of consolidation.
 

　　高顿网校小编真诚希望以上信息对您能有所帮助！