CGA加拿大注册会计师Methodology

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　　The analysis is based on a comparison of accounting figures and financial ratios computed under IFRS and pre-changeover Canadian GAAP for the same period using a sample of 150 companies listed on the Toronto Stock Exchange which mandatorily adopted IFRS in 2011. The differences observed in the figures and ratios are grouped into 18 categories of accounting adjustments. Empirical tests are conducted to identify the main areas of differences and investigate specific effects related to company’s industry affiliation and auditor.
 

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