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ARTICLE · 15 OCTOBER 2015

Technical Bulletin: October 2015 Part 1

Collins Barrow National Incorporated
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Mandatory date for first-time adoption of IFRS by entities with rate-regulated activities - fiscal years beginning on or after January 1, 2015.

CanadaAccounting and Audit
Collins Barrow National Cooperative Inc.
Collins Barrow National Cooperative Inc.
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Accounting

International Financial Reporting Standards (IFRS)

Pronouncement effective for annual periods beginning on or after January 1, 2015

Entities with rate-regulated activities
Mandatory date for first-time adoption of IFRS by entities with rate-regulated activities - fiscal years beginning on or after January 1, 2015.

Pronouncements effective for annual periods beginning on or after January 1, 2016

IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures
These standards were amended to eliminate an inconsistency between IFRS 10 and IAS 28 in dealing with the sale or contribution of assets between an investor and its associate or joint venture. Subsequent to the amendments, a full gain or loss is recognized when a transaction involves a business (whether it is housed in a subsidiary or not) and a partial gain or loss is recognized when a transaction involves assets that do not constitute a business, even if

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