PwC Viewpoint CA EN

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</head> <body class="page-vp page basicpage home body publisher-view"> <div id="content-loader" style="display:none"> <div class="loader"></div> </div> <div class="root responsivegrid"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="page-maincontainer aem-GridColumn aem-GridColumn--default--12"> <div class="main"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="header aem-GridColumn aem-GridColumn--default--12"> <noindex> <div class="fix-menu-onscroll"> <nav class="navbar-madison global-navbar subnav primary" role="navigation" aria-label="main navigation"> <div class="container is-flex"> <div class='navbar-brand'> <div class="navbar-hamburger is-flex is-flex-mobile"> <a href="javascript:void(0);" id="show-mega-menu"> <span class="icon-hamburger"></span><small style="display: none;">Menu</small> </a> <div class="mega-menu-nav"> <div class="background is-hidden-mobile"></div> <span class="close-mega-menu"> <b><span class="icon-remove"></span></b> </span> <div class="container mega-menu-nav"> <ul class="side-ul-menu"> <li class="submenu-link"> <a href="javascript:void(0);"> Accounting Standards - IFRS </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>Accounting Standards - IFRS</i> </span> <ul> <li> <a data-component-name="header" data-link-title="IFRS - PwC Introduction - Start here" href="/dt/ca/en/cpa/authored_accounting_part1/PartIIFRSStandards/IFRS---PwC-Introduction.html"> IFRS - PwC Introduction - Start here </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> CPA Canada Handbook- Part I </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="IFRS - PwC Introduction - Start here" href="/dt/ca/en/cpa/authored_accounting_part1/PartIIFRSStandards/IFRS---PwC-Introduction.html"> IFRS - PwC Introduction - Start here </a> </li> <li> <a data-component-name="header" data-link-title="Preface to the CPA Canada Handbook - Accounting" href="/dt/ca/en/cpa/ingested_accounting_manual_preface/659128e196f4b3dcd8cfd37168165eca.html"> Preface to the CPA Canada Handbook - Accounting </a> </li> <li> <a data-component-name="header" data-link-title="Highlight Summaries - Part I" href="/dt/ca/en/cpa/authored_accounting_part1/PartIIFRSStandards/98c86d9ce4f98089232693ef512c88a5.html"> Highlight Summaries - Part I </a> </li> <li> <a data-component-name="header" data-link-title="Background Information and Basis for Conclusions" href="/dt/ca/en/cpa/authored_accounting_part1/PartIIFRSStandards/BackgroundinformationandBasisforConclusions/f8403857b94065e1309bb55b83e31be4.html"> Background Information and Basis for Conclusions </a> </li> </ul> </div> </li> <li> <a data-component-name="header" data-link-title="International Financial Reporting Standards" 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data-component-name="header" data-link-title="IFRS 13 - Fair Value Measurement" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_13_fair_value_m__2_INT.html"> IFRS 13 - Fair Value Measurement </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 15 - Revenue from contracts with customers" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_15_revenue_from__2_INT.html"> IFRS 15 - Revenue from contracts with customers </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 16 - Leases" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_16_leases_INT.html"> IFRS 16 - Leases </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 17- Insurance Contracts" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_17_insurance_co__1_INT-joined.html"> IFRS 17- Insurance Contracts </a> </li> <li> <a data-component-name="header" data-link-title="IAS 28 - Investments in associates and joint ventures" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_28_investments_i__10_INT.html"> IAS 28 - Investments in associates and joint ventures </a> </li> <li> <a data-component-name="header" data-link-title="IAS 36 - Impairment of assets" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_36_impairment_of__21_INT.html"> IAS 36 - Impairment of assets </a> </li> </ul> </div> </li> <li> <a data-component-name="header" data-link-title="Preface to the International Financial Reporting Standards" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/preface_to_internati_INT.html"> Preface to the International Financial Reporting Standards </a> </li> <li> <a data-component-name="header" data-link-title="International standards table of contents" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT.html"> International standards table of contents </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> IFRS standard by number </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="IFRS 1 - First time adoption" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_1_firsttime_ado__3_INT.html"> IFRS 1 - First time adoption </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 2 - Share-based payment" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_2_sharebased_pa__2_INT.html"> IFRS 2 - Share-based payment </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 3 - Business combinations" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_3_business_comb__2_INT.html"> IFRS 3 - Business combinations </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 4 - Insurance contracts" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_4_insurance_con__1_INT.html"> IFRS 4 - Insurance contracts </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 5 - Non current assets held for sale and discontinued operations" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_5_noncurrent_as__4_INT.html"> IFRS 5 - Non current assets held for sale and discontinued operations </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 6 - Exploration for and exploration of mineral resources" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_6_exploration_f__1_INT.html"> IFRS 6 - Exploration for and exploration of mineral resources </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 7 - Financial instruments - Disclosure" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_7_financial_ins__5_INT.html"> IFRS 7 - Financial instruments - Disclosure </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 8 - Operating segments" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_8_operating_seg__1_INT.html"> IFRS 8 - Operating segments </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 9 - Financial instruments" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_9_financial_ins__1_INT.html"> IFRS 9 - Financial instruments </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 10 - Consolidated financial statements" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_10_consolidated__1_INT.html"> IFRS 10 - Consolidated financial statements </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 11 - Joint arrangements" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_11_joint_arrang_INT.html"> IFRS 11 - Joint arrangements </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 12 - Disclosure of interest in other entities" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_12_disclosure_o_INT.html"> IFRS 12 - Disclosure of interest in other entities </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 13 - Fair value measurement" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_13_fair_value_m__2_INT.html"> IFRS 13 - Fair value measurement </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 14 - Regulatory deferral accounts" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_14_regulatory_d_INT.html"> IFRS 14 - Regulatory deferral accounts </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 15 - Revenue from contracts from customers" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_15_revenue_from__2_INT.html"> IFRS 15 - Revenue from contracts from customers </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 16 - Leases" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_16_leases_INT.html"> IFRS 16 - Leases </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 17 - Insurance contracts" href="/dt/gx/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_17_insurance_co__1_INT.html"> IFRS 17 - Insurance contracts </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> IAS standard by number </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="IAS 1 - Presentation of financial statements" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_1_presentation_o__15_INT/introduction__227_INT.html"> IAS 1 - Presentation of financial statements </a> </li> <li> <a data-component-name="header" data-link-title="IAS 2 - Inventories" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_2_inventories__5_INT.html"> IAS 2 - Inventories </a> </li> <li> <a data-component-name="header" data-link-title="IAS 7 - Statement of cash flows" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_7_statement_of_c__9_INT.html"> IAS 7 - Statement of cash flows </a> </li> <li> <a data-component-name="header" data-link-title="IAS 8 - Accounting policies" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_8_accounting_pol__5_INT.html"> IAS 8 - Accounting policies </a> </li> <li> <a data-component-name="header" data-link-title="IAS 10 - Events after the reporting period" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_10_events_after___5_INT.html"> IAS 10 - Events after the reporting period </a> </li> <li> <a data-component-name="header" data-link-title="IAS 12 - Income taxes" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_12_income_taxes__12_INT.html"> IAS 12 - Income taxes </a> </li> <li> <a data-component-name="header" data-link-title="IAS 16 - Property, plant and equipment" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_16_property_plan__9_INT.html"> IAS 16 - Property, plant and equipment </a> </li> <li> <a data-component-name="header" data-link-title="IAS 19 - Employee benefits" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_19_employee_bene__9_INT.html"> IAS 19 - Employee benefits </a> </li> <li> <a data-component-name="header" data-link-title="IAS 20 - Government grants" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_20_accounting_fo__5_INT.html"> IAS 20 - Government grants </a> </li> <li> <a data-component-name="header" data-link-title="IAS 21 - The effects of foreign exchange" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_21_the_effects_o__12_INT.html"> IAS 21 - The effects of foreign exchange </a> </li> <li> <a data-component-name="header" data-link-title="IAS 23 - Borrowing costs" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_23_borrowing_cos__4_INT.html"> IAS 23 - Borrowing costs </a> </li> <li> <a data-component-name="header" data-link-title="IAS 24 - Related party disclosures" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_24_related_party__8_INT/introduction__251_INT.html"> IAS 24 - Related party disclosures </a> </li> <li> <a data-component-name="header" data-link-title="IAS 27 - Separate financial statements" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_27_separate_fina__1_INT.html"> IAS 27 - Separate financial statements </a> </li> <li> <a data-component-name="header" data-link-title="IAS 28 - Investments in associates and joint ventures" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_28_investments_i__10_INT/introduction__254_INT.html"> IAS 28 - Investments in associates and joint ventures </a> </li> <li> <a data-component-name="header" data-link-title="IAS 29 - Financial reporting in hyperinflationary economies" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_29_financial_rep__2_INT.html"> IAS 29 - Financial reporting in hyperinflationary economies </a> </li> <li> <a data-component-name="header" data-link-title="IAS 32 - Financial instruments - Presentation" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_32_financial_ins__24_INT.html"> IAS 32 - Financial instruments - Presentation </a> </li> <li> <a data-component-name="header" data-link-title="IAS 33 - Earnings per share" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_33_earnings_per___8_INT.html"> IAS 33 - Earnings per share </a> </li> <li> <a data-component-name="header" data-link-title="IAS 34 - Interim financial reporting" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_34_interim_finan__13_INT.html"> IAS 34 - Interim financial reporting </a> </li> <li> <a data-component-name="header" data-link-title="IAS 36 - Impairment of assets" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_36_impairment_of__21_INT.html"> IAS 36 - Impairment of assets </a> </li> <li> <a data-component-name="header" data-link-title="IAS 37 - Provisions, contingent liabilities and contingent assets" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_37_provisions_co__13_INT.html"> IAS 37 - Provisions, contingent liabilities and contingent assets </a> </li> <li> <a data-component-name="header" data-link-title="IAS 38 - Intangible assets" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_38_intangible_as__11_INT.html"> IAS 38 - Intangible assets </a> </li> <li> <a data-component-name="header" data-link-title="IAS 39 - Financial instruments - Recognition and measurement" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_39_financial_ins__28_INT.html"> IAS 39 - Financial instruments - Recognition and measurement </a> </li> <li> <a data-component-name="header" data-link-title="IAS 40 - Investment property" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_40_investment_pr__14_INT.html"> IAS 40 - Investment property </a> </li> <li> <a data-component-name="header" data-link-title="IAS 41 - Agriculture" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_41_agriculture__7_INT.html"> IAS 41 - Agriculture </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> IFRS and IAS standards by name (A-I) </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Accounting policies (IAS 8)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_8_accounting_pol__5_INT/contents__72_INT.html"> Accounting policies (IAS 8) </a> </li> <li> <a data-component-name="header" data-link-title="Fair value measurement (IFRS 13)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_13_fair_value_m__2_INT/contents__66_INT.html"> Fair value measurement (IFRS 13) </a> </li> <li> <a data-component-name="header" data-link-title="Borrowing costs (IAS 23)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_23_borrowing_cos__4_INT/contents__82_INT.html"> Borrowing costs (IAS 23) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments (IFRS 9)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_9_financial_ins__1_INT.html"> Financial instruments (IFRS 9) </a> </li> <li> <a data-component-name="header" data-link-title="Business combinations (IFRS 3)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_3_business_comb__2_INT/contents__45_INT.html"> Business combinations (IFRS 3) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - Disclosure (IFRS 7)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_7_financial_ins__5_INT/contents__56_INT.html"> Financial instruments - Disclosure (IFRS 7) </a> </li> <li> <a data-component-name="header" data-link-title="Consolidated financial statements (IFRS 10)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_10_consolidated__1_INT/introduction__208_INT.html"> Consolidated financial statements (IFRS 10) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - Presentation (IAS 32)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_32_financial_ins__24_INT/contents__88_INT.html"> Financial instruments - Presentation (IAS 32) </a> </li> <li> <a data-component-name="header" data-link-title="Disclosure of interest in other entities (IFRS 12)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_12_disclosure_o_INT/contents__65_INT.html"> Disclosure of interest in other entities (IFRS 12) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - Recognition and measurement (IAS 39)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_39_financial_ins__28_INT/contents__102_INT.html"> Financial instruments - Recognition and measurement (IAS 39) </a> </li> <li> <a data-component-name="header" data-link-title="Earnings per share (IAS 33)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_33_earnings_per___8_INT/introduction__258_INT.html"> Earnings per share (IAS 33) </a> </li> <li> <a data-component-name="header" data-link-title="Financial reporting in hyperinflationary economies (IAS 29)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_29_financial_rep__2_INT/contents__87_INT.html"> Financial reporting in hyperinflationary economies (IAS 29) </a> </li> <li> <a data-component-name="header" data-link-title="Employee benefits (IAS 19)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_19_employee_bene__9_INT/introduction__245_INT.html"> Employee benefits (IAS 19) </a> </li> <li> <a data-component-name="header" data-link-title="First time adoption (IFRS 1)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_1_firsttime_ado__3_INT/contents__39_INT.html"> First time adoption (IFRS 1) </a> </li> <li> <a data-component-name="header" data-link-title="Events after the reporting period (IAS 10)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_10_events_after___5_INT/contents__73_INT.html"> Events after the reporting period (IAS 10) </a> </li> <li> <a data-component-name="header" data-link-title="Impairment of assets (IAS 36)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_36_impairment_of__21_INT/contents__96_INT.html"> Impairment of assets (IAS 36) </a> </li> <li> <a data-component-name="header" data-link-title="Exploration for and exploration of mineral resources (IFRS 6)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_6_exploration_f__1_INT/contents__54_INT.html"> Exploration for and exploration of mineral resources (IFRS 6) </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> IFRS and IAS standards by name (I-T) </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Income taxes (IAS 12)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_12_income_taxes__12_INT/introduction__236_INT.html"> Income taxes (IAS 12) </a> </li> <li> <a data-component-name="header" data-link-title="Presentation of financial statements (IAS 1)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_.html"> Presentation of financial statements (IAS 1) </a> </li> <li> <a data-component-name="header" data-link-title="Insurance contracts (IFRS 17)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_17_insurance_co__1_INT/introduction__223_INT/overview__20_INT.html"> Insurance contracts (IFRS 17) </a> </li> <li> <a data-component-name="header" data-link-title="Property, plant and equipment (IAS 16)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_16_property_plan__9_INT/introduction__239_INT/reasons_for_revising__4_INT.html"> Property, plant and equipment (IAS 16) </a> </li> <li> <a data-component-name="header" data-link-title="Insurance contracts (IFRS 4)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_4_insurance_con__1_INT/introduction__184_INT/reasons_for_issuing___4_INT.html"> Insurance contracts (IFRS 4) </a> </li> <li> <a data-component-name="header" data-link-title="Provisions, contingent liabilities and contingent assets (IAS 37)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_37_provisions_co__13_INT/introduction__263_INT/provisions__2_INT.html"> Provisions, contingent liabilities and contingent assets (IAS 37) </a> </li> <li> <a data-component-name="header" data-link-title="Intangible assets (IAS 38)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_38_intangible_as__11_INT/introduction__264_INT/reasons_for_revising__9_INT.html"> Intangible assets (IAS 38) </a> </li> <li> <a data-component-name="header" data-link-title="Regulatory deferral accounts (IFRS 14)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_14_regulatory_d_INT/introduction__217_INT/reasons_for_publishi_INT.html"> Regulatory deferral accounts (IFRS 14) </a> </li> <li> <a data-component-name="header" data-link-title="Interim financial reporting (IAS 34)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_34_interim_finan__13_INT/introduction__260_INT.html"> Interim financial reporting (IAS 34) </a> </li> <li> <a data-component-name="header" data-link-title="Related party disclosures (IAS 24)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_24_related_party__8_INT/introduction__251_INT.html"> Related party disclosures (IAS 24) </a> </li> <li> <a data-component-name="header" data-link-title="Inventories (IAS 2)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_2_inventories__5_INT/introduction__229_INT/reasons_for_revising__1_INT.html"> Inventories (IAS 2) </a> </li> <li> <a data-component-name="header" data-link-title="Revenue from contracts from customers (IFRS 15)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_15_revenue_from__2_INT/international_financ__19_INT/introduction__219_INT/overview__15_INT.html"> Revenue from contracts from customers (IFRS 15) </a> </li> <li> <a data-component-name="header" data-link-title="Investments in associates and joint ventures (IAS 28)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_28_investments_i__10_INT/introduction__254_INT.html"> Investments in associates and joint ventures (IAS 28) </a> </li> <li> <a data-component-name="header" data-link-title="Separate financial statements (IAS 27)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_27_separate_fina__1_INT/introduction__252_INT.html"> Separate financial statements (IAS 27) </a> </li> <li> <a data-component-name="header" data-link-title="Joint arrangements (IFRS 11)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_11_joint_arrang_INT/introduction__210_INT/overview__12_INT.html"> Joint arrangements (IFRS 11) </a> </li> <li> <a data-component-name="header" data-link-title="Share-based payment (IFRS 2)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_2_sharebased_pa__2_INT/introduction__179_INT/reasons_for_issuing___2_INT.html"> Share-based payment (IFRS 2) </a> </li> <li> <a data-component-name="header" data-link-title="Leases (IFRS 16)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_16_leases_INT/introduction__222_INT.html"> Leases (IFRS 16) </a> </li> <li> <a data-component-name="header" data-link-title="Statement of cash flows (IAS 7)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_7_statement_of_c__9_INT/objective__132_INT.html"> Statement of cash flows (IAS 7) </a> </li> <li> <a data-component-name="header" data-link-title="Non current assets held for sale and discontinued operations (IFRS 5)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_5_noncurrent_as__4_INT/introduction__187_INT/reasons_for_issuing___5_INT.html"> Non current assets held for sale and discontinued operations (IFRS 5) </a> </li> <li> <a data-component-name="header" data-link-title="The effects of foreign exchange (IAS 21)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_21_the_effects_o__12_INT/introduction__247_INT/reasons_for_revising__6_INT.html"> The effects of foreign exchange (IAS 21) </a> </li> <li> <a data-component-name="header" data-link-title="Operating segments (IFRS 8)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_8_operating_seg__1_INT/introduction__196_INT/reasons_for_issuing___9_INT.html"> Operating segments (IFRS 8) </a> </li> </ul> </div> </li> <li> <a data-component-name="header" data-link-title="IFRICs and SICs" href="/dt/ca/en/ifric/interpretations/interpretations_INT/interpretations_INT.html"> IFRICs and SICs </a> </li> <li> <a data-component-name="header" data-link-title="IFRIC rejections" href="/dt/ca/en/ifric/interpretations/interpretations_INT/interpretations_INT/ifric_rejections_to__INT.html"> IFRIC rejections </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Accounting Standards - Canadian </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>Accounting Standards - Canadian</i> </span> <ul> <li> <a data-component-name="header" data-link-title="Preface to the CPA Canada Handbook - Accounting" href="/dt/ca/en/cpa/ingested_accounting_manual_preface/659128e196f4b3dcd8cfd37168165eca.html"> Preface to the CPA Canada Handbook - Accounting </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Part II - Accounting Standards for Private Enterprises </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Accounting Standards" href="/dt/ca/en/cpa/authored_accounting_part2.html"> Accounting Standards </a> </li> <li> <a data-component-name="header" data-link-title="1582 - Business Combinations" href="/dt/ca/en/cpa/authored_accounting_part2/PartIIAccountingStandardsforPrivateEnterprises/4142994d8dc4a7223eddf69346bb9d6b/bc4b014bad50adce5ac6cd9e0e46bd41/d6ffba95f1ca705475a1cf439c943298.html"> 1582 - Business Combinations </a> </li> <li> <a data-component-name="header" data-link-title="3031 - Inventories" href="/dt/ca/en/cpa/authored_accounting_part2/PartIIAccountingStandardsforPrivateEnterprises/4142994d8dc4a7223eddf69346bb9d6b/840ce93e4865a6a88df457efacdc60c7/9fa5499c7f0633cdf24cbcfe8a0109f6.html"> 3031 - Inventories </a> </li> <li> <a data-component-name="header" data-link-title="3056 - Interest in Joint Arrangements" href="/dt/ca/en/cpa/authored_accounting_part2/PartIIAccountingStandardsforPrivateEnterprises/4142994d8dc4a7223eddf69346bb9d6b/840ce93e4865a6a88df457efacdc60c7/886e4c0bf4f1c6a1f5be5b26075f1e40.html"> 3056 - Interest in Joint Arrangements </a> </li> <li> <a data-component-name="header" data-link-title="3063 - Impairment of long-lived assets" href="/dt/ca/en/cpa/authored_accounting_part2/PartIIAccountingStandardsforPrivateEnterprises/4142994d8dc4a7223eddf69346bb9d6b/840ce93e4865a6a88df457efacdc60c7/e1a845baa6f4ae95f34e4ddc40d5844d.html"> 3063 - Impairment of long-lived assets </a> </li> <li> <a data-component-name="header" data-link-title="3400 - Revenue" href="/dt/ca/en/cpa/authored_accounting_part2/PartIIAccountingStandardsforPrivateEnterprises/4142994d8dc4a7223eddf69346bb9d6b/840ce93e4865a6a88df457efacdc60c7/ed295446794eef3427f07037f2a8478b.html"> 3400 - Revenue </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Part III - Not-for-Profit Organizations </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Standards and Interpretations" href="/dt/ca/en/cpa/authored_accounting_part3.html"> Standards and Interpretations </a> </li> <li> <a data-component-name="header" data-link-title="3032 - Inventories held by not-for-profit organizations" href="/dt/ca/en/cpa/authored_accounting_part3/PartIIIAccountingStandardsforNotforProfitOrganizations/Standardsandinterpretations/31b42892bbdb5293746ded47ed223cf0.html"> 3032 - Inventories held by not-for-profit organizations </a> </li> <li> <a data-component-name="header" data-link-title="3463 - Reporting employee future benefits by not-for-profit organizations" href="/dt/ca/en/cpa/authored_accounting_part3/PartIIIAccountingStandardsforNotforProfitOrganizations/Standardsandinterpretations/b74b7cac2348c5772ed5d5a6070cf31a.html"> 3463 - Reporting employee future benefits by not-for-profit organizations </a> </li> <li> <a data-component-name="header" data-link-title="4410 - Contributions - Revenue recognition" href="/dt/ca/en/cpa/authored_accounting_part3/PartIIIAccountingStandardsforNotforProfitOrganizations/Standardsandinterpretations/d0336966576f5feaac6e8afe941a69e9.html"> 4410 - Contributions - Revenue recognition </a> </li> <li> <a data-component-name="header" data-link-title="4433 - Tangible capital assets held by not-for-profit organizations" href="/dt/ca/en/cpa/authored_accounting_part3/PartIIIAccountingStandardsforNotforProfitOrganizations/Standardsandinterpretations/3c10447dc2515cbdef1fe1f5d09c8b35.html"> 4433 - Tangible capital assets held by not-for-profit organizations </a> </li> <li> <a data-component-name="header" data-link-title="4441 - Collections held by not-for-profit organizations" href="/dt/ca/en/cpa/authored_accounting_part3/PartIIIAccountingStandardsforNotforProfitOrganizations/Standardsandinterpretations/de0000204d11da3d6cef5719c35b9072.html"> 4441 - Collections held by not-for-profit organizations </a> </li> <li> <a data-component-name="header" data-link-title="4449 - Combinations by not-for-profit organizations" href="/dt/ca/en/cpa/authored_accounting_part3/PartIIIAccountingStandardsforNotforProfitOrganizations/Standardsandinterpretations/44112b55e86166696b6d1538a89f2bd1.html"> 4449 - Combinations by not-for-profit organizations </a> </li> <li> <a data-component-name="header" data-link-title="4450 - Reporting controlled and related entities by not-for-profit organizations" href="/dt/ca/en/cpa/authored_accounting_part3/PartIIIAccountingStandardsforNotforProfitOrganizations/Standardsandinterpretations/1b1eab36179a0daa4123ef01dc9fbe9b.html"> 4450 - Reporting 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href="https://viewpoint.pwc.com/ca/en/search.html?q=Securities%20Regulation%20Newsletters&q1=Newsletter&x1=pwcContentType&q2=PwC&x2=source&q3=Securities%20regulation&x3=category&q4=ca&x4=pwcCountry&i=1&m_viewcount=20&rank=rank_test&s_p_a=i_n&sort=pwcReleaseDate&sp_cs=UTF-8&sp_k=en_ca%7Cen_ca%7Cen_us&s=c"> Securities Regulation Newsletters </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Regulatory developments </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Management's discussion and analysis" href="/dt/ca/en/cpa/ingested_management.html"> Management's discussion and analysis </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> IFRS </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="IFRS Manual of Accounting" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/introduction__9_INT.html"> IFRS Manual of Accounting </a> </li> <li> <a data-component-name="header" data-link-title="IFRS Newsletters" href="https://viewpoint.pwc.com/ca/en/search.html?i=1&m_viewcount=20&q=IFRS+Newsletters&q1=Newsletter%7CAC+Insight%7CClosing+the+GAAP%7CFinancial+reporting+release&q2=PwC&q3=IFRS&q4=ca&rank=rank_test&s_p_a=i_n&sort=pwcReleaseDate&sp_cs=UTF-8&sp_k=en_ca%7Cen_ca%7Cen_us&x1=pwcContentType&x2=source&x3=typeOfGAAP&x4=pwcCountry&s=c"> IFRS Newsletters </a> </li> <li> <a data-component-name="header" data-link-title="Illustrative IFRS consolidated financial statements for 2022 year ends" href="/dt/ca/en/pwc/example_accounts/example_accounts_INT/example_accounts_INT/year_end_illustrativ_INT/Illustrative-IFRS-consolidated-financial-statements.html"> Illustrative IFRS consolidated financial statements for 2022 year ends </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Illustrative Financial Statements </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" 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Illustrative IFRS consolidated financial statements - IFRS 17, Insurance contracts </a> </li> <li> <a data-component-name="header" data-link-title="Illustrative IFRS financial statements - Investment funds 2023" href="/dt/ca/en/pwc/example_accounts/example_accounts_INT/example_accounts_INT/industry_illustrativ_INT/investment_funds_INT/industry-illustrative-financial-stat-2023.html"> Illustrative IFRS financial statements - Investment funds 2023 </a> </li> <li> <a data-component-name="header" data-link-title="Illustrative IFRS consolidated financial statements - Investment property 2022" href="/dt/ca/en/pwc/example_accounts/example_accounts_INT/example_accounts_INT/industry_illustrativ_INT/investment_property__4_INT/Illustrative-IFRS-Investment-property-2022.html"> Illustrative IFRS consolidated financial statements - Investment property 2022 </a> </li> <li> <a data-component-name="header" data-link-title="Illustrative condensed interim financial statements 2024" 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href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT.html"> Table of contents </a> </li> <li> <a data-component-name="header" data-link-title="Business combinations (IFRS 3)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/29_business_combinat_INT/introduction__33_INT.html"> Business combinations (IFRS 3) </a> </li> <li> <a data-component-name="header" data-link-title="Financial liabilities and equity (IFRS 9, IAS 32)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/41_embedded_derivati_INT/introduction__41_INT.html"> Financial liabilities and equity (IFRS 9, IAS 32) </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Chapters by name (Accounting to Fair value) </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Accounting policies, accounting estimates and errors (IAS 8)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/03_accounting_polici_INT/introduction__11_INT.html"> Accounting policies, accounting estimates and errors (IAS 8) </a> </li> <li> <a data-component-name="header" data-link-title="Consolidated financial statements (IFRS 10)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/26_consolidated_fina_INT/consolidated_financi__1_INT.html"> Consolidated financial statements (IFRS 10) </a> </li> <li> <a data-component-name="header" data-link-title="Accounting principles and applicability of IFRS (Conceptual framework)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/01_introduction_acco_INT/the_ifrs_accounting__INT.html"> Accounting principles and applicability of IFRS (Conceptual framework) </a> </li> <li> <a data-component-name="header" data-link-title="Disposal of subsidiaries, businesses and non-current assets (IFRS 5)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/30_disposal_of_subsi_INT/introduction__34_INT.html"> Disposal of subsidiaries, businesses and non-current assets (IFRS 5) </a> </li> <li> <a data-component-name="header" data-link-title="Agriculture (IAS 41)" href="/dt/ca/en/iasb/standards/standards__1_INT/standards__1_INT/ias_41_agriculture__7_INT.html"> Agriculture (IAS 41) </a> </li> <li> <a data-component-name="header" data-link-title="Earnings per share (IAS 33)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/48_earnings_per_shar_INT/introduction__52_INT.html"> Earnings per share (IAS 33) </a> </li> <li> <a data-component-name="header" data-link-title="Business combinations (IFRS 3)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/29_business_combinat_INT/introduction__33_INT.html"> Business combinations (IFRS 3) </a> </li> <li> <a data-component-name="header" data-link-title="Employee benefits (IAS 19)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/12_employee_benefits_INT/introduction__21_INT.html"> Employee benefits (IAS 19) </a> </li> <li> <a data-component-name="header" data-link-title="Business combinations under common control, transfers of investments within groups and capital re-organisations" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/appendix_1_business__INT/introduction__60_INT.html"> Business combinations under common control, transfers of investments within groups and capital re-organisations </a> </li> <li> <a data-component-name="header" data-link-title="Equity accounting (IAS 28)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/31_equity_accounting_INT/introduction__35_INT.html"> Equity accounting (IAS 28) </a> </li> <li> <a data-component-name="header" data-link-title="Cash flow statements (IAS 7)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/07_cash_flow_stateme_INT/objective_and_scope__INT.html"> Cash flow statements (IAS 7) </a> </li> <li> <a data-component-name="header" data-link-title="Events after the reporting period and financial commitments (IAS 10)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/09_events_after_the__INT/introduction__16_INT.html"> Events after the reporting period and financial commitments (IAS 10) </a> </li> <li> <a data-component-name="header" data-link-title="Combined and carve out financial statements" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/appendix_2_preparati_INT/introduction__61_INT.html"> Combined and carve out financial statements </a> </li> <li> <a data-component-name="header" data-link-title="Fair value (IFRS 13)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/05_fair_value_ifrs_1_INT/introduction__13_INT.html"> Fair value (IFRS 13) </a> </li> </ul> </div> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - Classification and measurement (IFRS 9)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/classification_of_fi__3_INT/introduction__44_INT.html"> Financial instruments - Classification and measurement (IFRS 9) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - Embedded derivatives in host contracts (IFRS 9)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/41_embedded_derivati_INT/introduction__41_INT.html"> Financial instruments - Embedded derivatives in host contracts (IFRS 9) </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Chapters by name (Financial instruments to impairment) </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Financial instruments - classification and measurement (IFRS 9)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/42_classification_an_INT/introduction__43_INT.html"> Financial instruments - classification and measurement (IFRS 9) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - objectives, definitions and scope (IAS 39, IFRS 9, IAS 32, IFRS 7)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/40_introduction_to_f_INT/introduction__40_INT.html"> Financial instruments - objectives, definitions and scope (IAS 39, IFRS 9, IAS 32, IFRS 7) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - classification of financial instruments under IAS 39" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/classification_of_fi__3_INT/introduction__44_INT.html"> Financial instruments - classification of financial instruments under IAS 39 </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - presentation and disclosure of financial instruments (IFRS 9, IFRS 7)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/47_presentation_and__INT/objective__7_INT.html"> Financial instruments - presentation and disclosure of financial instruments (IFRS 9, IFRS 7) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - embedded derivatives in host contracts (IFRS 9)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/41_embedded_derivati_INT/introduction__41_INT.html"> Financial instruments - embedded derivatives in host contracts (IFRS 9) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - presentation and disclosure under IAS 39" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/presentation_and_dis__10_INT/presentation_of_fina__1_INT.html"> Financial instruments - presentation and disclosure under IAS 39 </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - embedded derivatives in host contracts under IAS 39" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/embedded_derivatives__9_INT/introduction__42_INT.html"> Financial instruments - embedded derivatives in host contracts under IAS 39 </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - recognition and de-recognition (IFRS 9, IAS 39)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/44_recognition_and_d_INT/introduction__48_INT.html"> Financial instruments - recognition and de-recognition (IFRS 9, IAS 39) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - financial liabilities and equity (IFRS 9, IAS 32)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/43_financial_liabili_INT/introduction__46_INT.html"> Financial instruments - financial liabilities and equity (IFRS 9, IAS 32) </a> </li> <li> <a data-component-name="header" data-link-title="First-time adoption of IFRS (IFRS 1)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/02_firsttime_adoptio_INT/introduction__10_INT.html"> First-time adoption of IFRS (IFRS 1) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - hedge accounting (IFRS 9)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/46_hedge_accounting__INT.html"> Financial instruments - hedge accounting (IFRS 9) </a> </li> <li> <a data-component-name="header" data-link-title="Foreign currencies (IAS 21)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/49_foreign_currencie_INT/introduction__53_INT.html"> Foreign currencies (IAS 21) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - hedge accounting under IAS 39" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/hedge_accounting_und_INT/introduction__51_INT/what_is_hedging_INT.html"> Financial instruments - hedge accounting under IAS 39 </a> </li> <li> <a data-component-name="header" data-link-title="Government grants (IAS 20)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/17_government_grants_INT.html"> Government grants (IAS 20) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - Impairment (IFRS 9)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/45_impairment_ifrs_9_INT/introduction__49_INT.html"> Financial instruments - Impairment (IFRS 9) </a> </li> <li> <a data-component-name="header" data-link-title="Hyper-inflation (IAS 29)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/10_hyperinflation_ia_INT/introduction__17_INT.html"> Hyper-inflation (IAS 29) </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments - measurement of financial assets and liabilities under IAS 39" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/measurement_of_finan_INT/introduction__45_INT.html"> Financial instruments - measurement of financial assets and liabilities under IAS 39 </a> </li> <li> <a data-component-name="header" data-link-title="Impairment of assets (IAS 36)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/24_impairment_of_ass_INT/introduction__28_INT.html"> Impairment of assets (IAS 36) </a> </li> </ul> </div> </li> <li> <a data-component-name="header" data-link-title="Financial Instruments - Hedge accounting (IFRS 9)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/46_hedge_accounting__INT.html"> Financial Instruments - Hedge accounting (IFRS 9) </a> </li> <li> <a data-component-name="header" data-link-title="Financial Instruments - Recognition and de-recognition (IFRS 9, IAS 39)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/44_recognition_and_d_INT/introduction__48_INT.html"> Financial Instruments - Recognition and de-recognition (IFRS 9, IAS 39) </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Chapters by name (Insurance to Taxation) </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Insurance contracts (IFRS 17)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/50A-Insurance-contracts-IFRS-17/Introduction.html"> Insurance contracts (IFRS 17) </a> </li> <li> <a data-component-name="header" data-link-title="Presentation of financial statements (IAS 1)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/04_presentation_of_f_INT/introduction__12_INT.html"> Presentation of financial statements (IAS 1) </a> </li> <li> <a data-component-name="header" data-link-title="Insurance contracts (IFRS 4)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/50_insurance_contrac_INT/introduction__56_INT.html"> Insurance contracts (IFRS 4) </a> </li> <li> <a data-component-name="header" data-link-title="Property, plant and equipment (IAS 16)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/22_property_plant_an_INT/introduction__27_INT.html"> Property, plant and equipment (IAS 16) </a> </li> <li> <a data-component-name="header" data-link-title="Intangible assets (IAS 38)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/21_intangible_assets_INT/introduction__26_INT.html"> Intangible assets (IAS 38) </a> </li> <li> <a data-component-name="header" data-link-title="Provisions, contingent liabilities and contingent assets (IAS 37)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/16_provisions_contin_INT/introduction__25_INT.html"> Provisions, contingent liabilities and contingent assets (IAS 37) </a> </li> <li> <a data-component-name="header" data-link-title="Interim financial reporting (IAS 34)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/35_interim_financial_INT/introductionobjectiv_INT.html"> Interim financial reporting (IAS 34) </a> </li> <li> <a data-component-name="header" data-link-title="Related party disclosures (IAS 24)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/06_related_party_dis_INT/introduction__14_INT.html"> Related party disclosures (IAS 24) </a> </li> <li> <a data-component-name="header" data-link-title="Inventories (IAS 2)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/25_inventories_ias_2_INT/introduction__29_INT.html"> Inventories (IAS 2) </a> </li> <li> <a data-component-name="header" data-link-title="Revenue from contracts with customers (IFRS 15)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/11_revenue_from_cont_INT/introduction__19_INT.html"> Revenue from contracts with customers (IFRS 15) </a> </li> <li> <a data-component-name="header" data-link-title="Investment entities (IFRS 10)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/27_investment_entiti_INT.html"> Investment entities (IFRS 10) </a> </li> <li> <a data-component-name="header" data-link-title="Separate financial statements (IAS 27)" href="/dt/ca/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT/28_separate_financia_INT/introduction__32_INT.html"> Separate financial statements (IAS 27) </a> </li> <li> <a data-component-name="header" data-link-title="Investment property (IAS 40)" 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data-access-type="free"> <div class="feature-front card__face"> <div class="madison-card "> <article class="is-radiusless"> <img class="first-tile" src="/content/dam/pwc-madison/ditaroot/ca/en/home-and-landing-page-images/425/425_120_img6.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/california-advances-amendments" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/california-advances-amendments.html"> </div> <p class="module-heading"> California advances amendments to sustainability reporting laws </p> </article> <p class="feature-tile-content"> California advances amendments to sustainability reporting laws </p> <div class="madison-card-exta-info"> <p class="brief is-pulled-left"> CA In brief INT2024-17 </p> <p class="date"> 10 September 2024 </p> </div> </div> </div> </a> </div> <div class="flip_icon is-pulled-right"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/flip_off.svg" alt="Info"/> </div> </div> </div> </div> <div> <div class="column"> <div class="flip_cover"> <div class="is-block madison-card-block"> <a href="/dt/ca/en/pwc/in_depths/in_depths_INT/in_depths_INT/accounting-implications-of-joined.html" data-component-name="Suggested for you" data-link-title="Accounting implications of geopolitical conflicts" data-access-type="free"> <div class="feature-front card__face"> <div class="madison-card "> <article class="is-radiusless"> <img class="first-tile" src="/content/dam/pwc-madison/ditaroot/ca/en/home-and-landing-page-images/425/425_120_img13.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_depths/in_depths_INT/in_depths_INT/accounting-implications-of-joined" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_depths/in_depths_INT/in_depths_INT/accounting-implications-of-joined.html"> </div> <p class="module-heading"> Accounting implications of geopolitical conflicts </p> </article> <p class="feature-tile-content"> Geopolitical conflicts have continued to create significant shifts in the global risk landscape and are having a pervasive economic impact. Investors will want to understand if and how this is affecting an entity's operations, risk exposures and outlook. This In depth is intended to help entities identify how geopolitical risks can impact their IFRS® financial statements and disclosures. </p> <div class="madison-card-exta-info"> <p class="brief is-pulled-left"> CA In depth INT2024-04 </p> <p class="date"> 16 July 2024 </p> </div> </div> </div> </a> </div> <div class="flip_icon is-pulled-right"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/flip_off.svg" alt="Info"/> </div> </div> </div> </div> <div> <div class="column"> <div class="flip_cover"> <div class="is-block madison-card-block"> <a href="/dt/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/iasb-proposals-to-improve-reporting.html" data-component-name="Suggested for you" data-link-title="IASB proposals to improve reporting on acquisitions: a step in the right direction, but concerns still remain" data-access-type="free"> <div class="feature-front card__face"> <div class="madison-card "> <article class="is-radiusless"> <img class="first-tile" src="/content/dam/pwc-madison/ditaroot/ca/en/home-and-landing-page-images/425/425_120_img8.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/iasb-proposals-to-improve-reporting" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/iasb-proposals-to-improve-reporting.html"> </div> <p class="module-heading"> IASB proposals to improve reporting on acquisitions: a step in the right direction, but concerns still remain </p> </article> <p class="feature-tile-content"> This In brief provides a summary of the proposed amendments to IFRS 3 and IAS 36 and PwC's views on the Business Combinations - Disclosure, Goodwill and Impairment project. </p> <div class="madison-card-exta-info"> <p class="brief is-pulled-left"> CA In brief INT2024-16 </p> <p class="date"> 21 June 2024 </p> </div> </div> </div> </a> </div> <div class="flip_icon is-pulled-right"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/flip_off.svg" alt="Info"/> </div> </div> </div> </div> <div> <div class="column"> <div class="flip_cover"> <div class="is-block madison-card-block"> <a href="/dt/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs18insights.html" data-component-name="Suggested for you" data-link-title="IFRS 18 - Insights for financial services companies" data-access-type="free"> <div class="feature-front card__face"> <div class="madison-card "> <article class="is-radiusless"> <img class="first-tile" src="/content/dam/pwc-madison/ditaroot/ca/en/home-and-landing-page-images/425/425_120_img7.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs18insights" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs18insights.html"> </div> <p class="module-heading"> IFRS 18 - Insights for financial services companies </p> </article> <p class="feature-tile-content"> The IASB has issued IFRS 18, the new standard on presentation and disclosure in financial statements, with a focus on the statement of profit or loss. 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This interoperability guidance illustrates the high level of alignment achieved between the IFRS sustainability disclosure standards and European sustainability reporting standards (ESRS). </p> <div class="madison-card-exta-info"> <p class="brief is-pulled-left"> CA In brief INT2024-07 </p> <p class="date"> 02 May 2024 </p> </div> </div> </div> </a> </div> <div class="flip_icon is-pulled-right"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/flip_off.svg" alt="Info"/> </div> </div> </div> </div> </div> <span class="next icon-caret-right slick-arrow" style=""></span> </div> </div>   <div class="featured is-hidden-tablet-only is-hidden-desktop-only is-hidden-widescreen-only is-hidden-fullhd"> <div class="container"> <h2>Suggested for you</h2> </div> <div class="featured-mobile-slider columns is-mobile featured-mobile"> <div class="column"> <div class="column"> <div class="flip_cover"> <div class='is-block madison-card-block'> <a href="/dt/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/california-advances-amendments.html" data-component-name="Suggested for you" data-link-title="California advances amendments to sustainability reporting laws" data-access-type="free"> <div class="feature-front card__face"> <div class="madison-card "> <article class="is-radiusless"> <img class="first-tile" src="/content/dam/pwc-madison/ditaroot/ca/en/home-and-landing-page-images/425/425_120_img6.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/california-advances-amendments" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/california-advances-amendments.html"> </div> <p class="module-heading"> California advances amendments to sustainability reporting laws </p> </article> <p class="feature-tile-content"> California advances amendments to sustainability reporting laws </p> <div class="feature-tile-hover card__face is-hidden-mobile summary-unavailable"> <h3>In summary...</h3> <button class="feature-tile-button" data-component-name="Suggested for you" data-link-title="California advances amendments to sustainability reporting laws" href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/california-advances-amendments.html">Read More</button> </div> <div class="feature-item-toggle more-less-button is-hidden-tablet-only is-hidden-desktop-only is-hidden-widescreen-only is-hidden-fullhd"> <b class="click-for-more">More</b> <b class="click-for-less">Less</b> <span class="icon-caret-down"></span> </div> <div class="madison-card-exta-info"> <p class="brief is-pulled-left"> CA In brief INT2024-17 </p> <p class="date"> 10 September 2024 </p> </div> </div> </div> </a> </div> </div> </div> </div> <div class="column"> <div class="column"> <div class="flip_cover"> <div class='is-block madison-card-block'> <a href="/dt/ca/en/pwc/in_depths/in_depths_INT/in_depths_INT/accounting-implications-of-joined.html" data-component-name="Suggested for you" data-link-title="Accounting implications of geopolitical conflicts" data-access-type="free"> <div class="feature-front card__face"> <div class="madison-card "> <article class="is-radiusless"> <img class="first-tile" src="/content/dam/pwc-madison/ditaroot/ca/en/home-and-landing-page-images/425/425_120_img13.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_depths/in_depths_INT/in_depths_INT/accounting-implications-of-joined" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_depths/in_depths_INT/in_depths_INT/accounting-implications-of-joined.html"> </div> <p class="module-heading"> Accounting implications of geopolitical conflicts </p> </article> <p class="feature-tile-content"> Geopolitical conflicts have continued to create significant shifts in the global risk landscape and are having a pervasive economic impact. Investors will want to understand if and how this is affecting an entity's operations, risk exposures and outlook. This In depth is intended to help entities identify how geopolitical risks can impact their IFRS® financial statements and disclosures. </p> <div class="feature-tile-hover card__face is-hidden-mobile summary-unavailable"> <h3>In summary...</h3> <button class="feature-tile-button" data-component-name="Suggested for you" data-link-title="Accounting implications of geopolitical conflicts" href="/content/pwc-madison/ditaroot/ca/en/pwc/in_depths/in_depths_INT/in_depths_INT/accounting-implications-of-joined.html">Read More</button> </div> <div class="feature-item-toggle more-less-button is-hidden-tablet-only is-hidden-desktop-only is-hidden-widescreen-only is-hidden-fullhd"> <b class="click-for-more">More</b> <b class="click-for-less">Less</b> <span class="icon-caret-down"></span> </div> <div class="madison-card-exta-info"> <p class="brief is-pulled-left"> CA In depth INT2024-04 </p> <p class="date"> 16 July 2024 </p> </div> </div> </div> </a> </div> </div> </div> </div> <div class="column"> <div class="column"> <div class="flip_cover"> <div class='is-block madison-card-block'> <a href="/dt/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/iasb-proposals-to-improve-reporting.html" data-component-name="Suggested for you" data-link-title="IASB proposals to improve reporting on acquisitions: a step in the right direction, but concerns still remain" data-access-type="free"> <div class="feature-front card__face"> <div class="madison-card "> <article class="is-radiusless"> <img class="first-tile" src="/content/dam/pwc-madison/ditaroot/ca/en/home-and-landing-page-images/425/425_120_img8.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/iasb-proposals-to-improve-reporting" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/iasb-proposals-to-improve-reporting.html"> </div> <p class="module-heading"> IASB proposals to improve reporting on acquisitions: a step in the right direction, but concerns still remain </p> </article> <p class="feature-tile-content"> This In brief provides a summary of the proposed amendments to IFRS 3 and IAS 36 and PwC's views on the Business Combinations - Disclosure, Goodwill and Impairment project. </p> <div class="feature-tile-hover card__face is-hidden-mobile summary-unavailable"> <h3>In summary...</h3> <button class="feature-tile-button" data-component-name="Suggested for you" data-link-title="IASB proposals to improve reporting on acquisitions: a step in the right direction, but concerns still remain" href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/iasb-proposals-to-improve-reporting.html">Read More</button> </div> <div class="feature-item-toggle more-less-button is-hidden-tablet-only is-hidden-desktop-only is-hidden-widescreen-only is-hidden-fullhd"> <b class="click-for-more">More</b> <b class="click-for-less">Less</b> <span class="icon-caret-down"></span> </div> <div class="madison-card-exta-info"> <p class="brief is-pulled-left"> CA In brief INT2024-16 </p> <p class="date"> 21 June 2024 </p> </div> </div> </div> </a> </div> </div> </div> </div> <div class="column"> <div class="column"> <div class="flip_cover"> <div class='is-block madison-card-block'> <a href="/dt/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs18insights.html" data-component-name="Suggested for you" data-link-title="IFRS 18 - Insights for financial services companies" data-access-type="free"> <div class="feature-front card__face"> <div class="madison-card "> <article class="is-radiusless"> <img class="first-tile" src="/content/dam/pwc-madison/ditaroot/ca/en/home-and-landing-page-images/425/425_120_img7.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs18insights" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs18insights.html"> </div> <p class="module-heading"> IFRS 18 - Insights for financial services companies </p> </article> <p class="feature-tile-content"> The IASB has issued IFRS 18, the new standard on presentation and disclosure in financial statements, with a focus on the statement of profit or loss. This In brief highlights some key elements most relevant to the financial services industry. </p> <div class="feature-tile-hover card__face is-hidden-mobile summary-unavailable"> <h3>In summary...</h3> <button class="feature-tile-button" data-component-name="Suggested for you" data-link-title="IFRS 18 - Insights for financial services companies" href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs18insights.html">Read More</button> </div> <div class="feature-item-toggle more-less-button is-hidden-tablet-only is-hidden-desktop-only is-hidden-widescreen-only is-hidden-fullhd"> <b class="click-for-more">More</b> <b class="click-for-less">Less</b> <span class="icon-caret-down"></span> </div> <div class="madison-card-exta-info"> <p class="brief is-pulled-left"> CA In brief INT2024-08 </p> <p class="date"> 07 May 2024 </p> </div> </div> </div> </a> </div> </div> </div> </div> <div class="column"> <div class="column"> <div class="flip_cover"> <div class='is-block madison-card-block'> <a href="/dt/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/efrag-and-issb-jointly-publish-interoperability-guidance.html" data-component-name="Suggested for you" data-link-title="EFRAG and ISSB jointly publish interoperability guidance" data-access-type="free"> <div class="feature-front card__face"> <div class="madison-card "> <article class="is-radiusless"> <img class="first-tile" src="/content/dam/pwc-madison/ditaroot/ca/en/home-and-landing-page-images/425/roadmtns425.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/efrag-and-issb-jointly-publish-interoperability-guidance" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/efrag-and-issb-jointly-publish-interoperability-guidance.html"> </div> <p class="module-heading"> EFRAG and ISSB jointly publish interoperability guidance </p> </article> <p class="feature-tile-content"> On 2 May 2024, the IFRS Foundation and EFRAG jointly published interoperability guidance on climate-related disclosures for sustainability reporting. This interoperability guidance illustrates the high level of alignment achieved between the IFRS sustainability disclosure standards and European sustainability reporting standards (ESRS). </p> <div class="feature-tile-hover card__face is-hidden-mobile summary-unavailable"> <h3>In summary...</h3> <button class="feature-tile-button" data-component-name="Suggested for you" data-link-title="EFRAG and ISSB jointly publish interoperability guidance" href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/efrag-and-issb-jointly-publish-interoperability-guidance.html">Read More</button> </div> <div class="feature-item-toggle more-less-button is-hidden-tablet-only is-hidden-desktop-only is-hidden-widescreen-only is-hidden-fullhd"> <b class="click-for-more">More</b> <b class="click-for-less">Less</b> <span class="icon-caret-down"></span> </div> <div class="madison-card-exta-info"> <p class="brief is-pulled-left"> CA In brief INT2024-07 </p> <p class="date"> 02 May 2024 </p> </div> </div> </div> </a> </div> </div> </div> </div> <div class="feature-show-more show-toggle"> <span class="show-more">SHOW MORE</span> <span class="show-less">SHOW LESS</span> <div class="arrow"> <i class="left"></i> <i class="right"></i> </div> </div> </div> </div> <script> window.dispatchEvent(new CustomEvent("initFavoriteListComponent")); </script>  </section>  </div> <div class="home-page-module landing-page-module aem-GridColumn aem-GridColumn--default--12"> <section> <div class="container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="columncontrol aem-GridColumn aem-GridColumn--default--12"> <div class="columns"> <div class="column is-8 "> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="most-popular aem-GridColumn aem-GridColumn--default--12"> <div class="popular-section"> <h2>Trending now</h2> <div class="columns is-flex"> <div class="column"> <div class='is-block madison-card-block'> <a class="" data-component-name="Trending" data-link-title="IFRS 18 is here: redefining financial performance reporting" href="/dt/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting.html" data-access-type="free" target="_blank"> <div class="madison-card "> <article class="is-radiusless"> <img class="popular-card-img" src="/content/dam/pwc-madison/ditaroot/us/en/pwc/news-and-alerts/brand_images/resized/425/yellow_interesection425.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting.html"> </div> <p class="reference">In brief INT2024-06</p> <p class="module-heading most-popular-text withdesc"> IFRS 18 is here: redefining financial performance reporting </p> </article> <p class="popular-tile-abstract">The IASB has issued IFRS 18, the new standard on presentation and disclosure in financial statements, with a focus on updates to the statement of profit or loss. </p> <div class="madison-card-exta-info"> <p class="brief"> CA In brief </p> <p class="date"> 09 April 2024 </p> </div> </div> </a> </div> </div> <div class="column"> <div class='is-block madison-card-block'> <a class="" data-component-name="Trending" data-link-title="IFRS 18 - Key treasury topics for corporate entities" href="/dt/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-key-treasury-topics-for-corporate-entities.html" data-access-type="free" target="_blank"> <div class="madison-card "> <article class="is-radiusless"> <img class="popular-card-img" src="/content/dam/pwc-madison/ditaroot/us/en/pwc/news-and-alerts/brand_images/resized/425/apts_night.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-key-treasury-topics-for-corporate-entities" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-key-treasury-topics-for-corporate-entities.html"> </div> <p class="reference">In brief INT2024-09</p> <p class="module-heading most-popular-text withdesc"> IFRS 18 - Key treasury topics for corporate entities </p> </article> <p class="popular-tile-abstract">The IASB has issued IFRS 18, the new standard on presentation and disclosure in financial statements, with a focus on the statement of profit or loss. 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</div> </a> </div> </div> <div class="column"> <div class='is-block madison-card-block'> <a class="" href="/dt/ca/en/pwc/accounting_consulting_services_acs/newsletters/internal-external-newsletters-_conrefs_/Externally-Available-Newsletters-/ASPE/2024-006-ASPE-Illustrative-financial-statements.html" data-component-name="Trending" data-link-title="2024-006: ASPE - Illustrative financial statements" data-access-type="premium" target="_blank"> <div class="madison-card "> <article class="is-radiusless"> <img class="popular-card-img" src="/content/dam/pwc-madison/ditaroot/us/en/pwc/news-and-alerts/brand_images/resized/425/footbridge.jpg"/> <div class="favorites-toggle-small favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/ca/en/pwc/accounting_consulting_services_acs/newsletters/internal-external-newsletters-_conrefs_/Externally-Available-Newsletters-/ASPE/2024-006-ASPE-Illustrative-financial-statements" data-page-href="/content/pwc-madison/ditaroot/ca/en/pwc/accounting_consulting_services_acs/newsletters/internal-external-newsletters-_conrefs_/Externally-Available-Newsletters-/ASPE/2024-006-ASPE-Illustrative-financial-statements.html"> </div> <p class="reference">2024-006 CRS Newsletters</p> <p class="module-heading most-popular-text"> 2024-006: ASPE - Illustrative financial statements </p> </article> <p class="popular-tile-abstract">This publication contains illustrative ASPE financial statements.</p> <div class="madison-card-exta-info"> <p class="brief"> CA Newsletter </p> <p class="date"> 29 January 2024 </p> </div> </div> </a> </div> </div> </div> </div> </div> </div> </div> <div class="column is-4 news"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="webcast-&-podcast aem-GridColumn aem-GridColumn--default--12"> <div class="webcast-podcast-section"> <aside class="webCastCover"> <h2>IFRS Talks</h2> <div class="scrollbar-outer"> <div class="tile is-parent 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"Setup your profile before Sign In" : "Profile"}}</h2> <p class="title-description">{{editProfile.email}}</p> </div> </div> <div class="columns field-top-margin"> <div class="column is-6 is-mobile"> <div class="field-body"> <div class="field"> <label class="label" for="edit-first-name">First name*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.firstName" @blur="validateRequired('firstName')" id="edit-first-name" placeholder="First name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.firstName.hasError}"> {{validation.firstName.errorMessage}}</span> </div> <div class="field"> <label class="label" for="edit-last-name">Last name*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.lastName" id="edit-last-name" @blur="validateRequired('lastName')" placeholder="Last name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.lastName.hasError}"> {{validation.lastName.errorMessage}} </span> </div> </div>  <div class="field-body"> <div class="field"> <label class="label">Country or region*</label> <div class="select is-fullwidth "> <select class="is-radiusless" ref="country" disabled v-model="editProfile.country" @change="validateRequired('country')"> <option value="">Select country or region</option> <option value="AF">Afghanistan</option> <option value="AX">Åland Islands</option> <option value="AL">Albania</option> <option value="DZ">Algeria</option> <option value="AS">American Samoa</option> <option value="AD">Andorra</option> <option value="AO">Angola</option> <option value="AI">Anguilla</option> <option value="AQ">Antarctica</option> <option value="AG">Antigua and Barbuda</option> <option value="AR">Argentina</option> <option value="AM">Armenia</option> <option value="AW">Aruba</option> <option value="AU">Australia</option> <option value="AT">Austria</option> <option value="AZ">Azerbaijan</option> <option value="BS">Bahamas</option> <option value="BH">Bahrain</option> <option value="BD">Bangladesh</option> <option value="BB">Barbados</option> <option value="BY">Belarus</option> <option value="BE">Belgium</option> <option value="BZ">Belize</option> <option value="BJ">Benin</option> <option value="BM">Bermuda</option> <option value="BT">Bhutan</option> <option value="BO">Bolivia</option> <option value="BA">Bosnia and Herzegovina</option> <option value="BW">Botswana</option> <option value="BV">Bouvet Island</option> <option value="BR">Brazil</option> <option value="IO">British Indian Ocean Territory</option> <option value="VG">British Virgin Islands</option> <option value="BN">Brunei Darussalam</option> <option value="BG">Bulgaria</option> <option value="BF">Burkina Faso</option> <option value="BI">Burundi</option> <option value="KH">Cambodia</option> <option value="CM">Cameroon</option> <option value="CA">Canada</option> <option value="CV">Cape Verde</option> <option value="KY">Cayman Islands</option> <option value="CF">Central African Republic</option> <option value="TD">Chad</option> <option value="CL">Chile</option> <option value="CN">China</option> <option value="CX">Christmas Island</option> <option value="CC">Cocos (Keeling) Islands</option> <option value="CO">Colombia</option> <option value="KM">Comoros</option> <option value="CG">Congo</option> <option value="CD">Congo - the Democratic Republic of the</option> <option value="CK">Cook Islands</option> <option value="CR">Costa Rica</option> <option value="CI">Côte d'Ivoire</option> <option value="HR">Croatia</option> <option value="CW">Curaçao</option> <option value="CY">Cyprus</option> <option value="CZ">Czech Republic</option> <option value="DK">Denmark</option> <option value="DJ">Djibouti</option> <option value="DM">Dominica</option> <option value="DO">Dominican Republic</option> <option value="EC">Ecuador</option> <option value="EG">Egypt</option> <option value="SV">El Salvador</option> <option value="GQ">Equatorial Guinea</option> <option value="ER">Eritrea</option> <option value="EE">Estonia</option> <option value="ET">Ethiopia</option> <option value="FK">Falkland Islands (Malvinas)</option> <option value="FO">Faroe Islands</option> <option value="FJ">Fiji</option> <option value="FI">Finland</option> <option value="FR">France</option> <option value="GF">French Guiana</option> <option value="PF">French Polynesia</option> <option value="TF">French Southern Territories</option> <option value="GA">Gabon</option> <option value="GM">Gambia</option> <option value="GE">Georgia</option> <option value="DE">Germany</option> <option value="GH">Ghana</option> <option value="GI">Gibraltar</option> <option value="GR">Greece</option> <option value="GL">Greenland</option> <option value="GD">Grenada</option> <option value="GP">Guadeloupe</option> <option value="GU">Guam</option> <option value="GT">Guatemala</option> <option value="XC">Guernsey</option> <option value="GG">Guernsey</option> <option value="GN">Guinea</option> <option value="GW">Guinea-Bissau</option> <option value="GY">Guyana</option> <option value="HT">Haiti</option> <option value="HM">Heard Island and McDonald Islands</option> <option value="HN">Honduras</option> <option value="HK">Hong Kong SAR, China</option> <option value="HU">Hungary</option> <option value="IS">Iceland</option> <option value="IN">India</option> <option value="ID">Indonesia</option> <option value="IQ">Iraq</option> <option value="IE">Ireland</option> <option value="IM">Isle of Man</option> <option value="IL">Israel</option> <option value="IT">Italy</option> <option value="JM">Jamaica</option> <option value="JP">Japan</option> <option value="XD">Jersey</option> <option value="JE">Jersey</option> <option value="JO">Jordan</option> <option value="KZ">Kazakhstan</option> <option value="KE">Kenya</option> <option value="KI">Kiribati</option> <option value="XK">Kosovo</option> <option value="KW">Kuwait</option> <option value="KG">Kyrgyzstan</option> <option value="LA">Laos</option> <option value="LV">Latvia</option> <option value="LB">Lebanon</option> <option value="LS">Lesotho</option> <option value="LR">Liberia</option> <option value="LY">Libya</option> <option value="LI">Liechtenstein</option> <option value="LT">Lithuania</option> <option value="LU">Luxembourg</option> <option value="MO">Macau SAR, China</option> <option value="MK">Macedonia</option> <option value="MG">Madagascar</option> <option value="MW">Malawi</option> <option value="MY">Malaysia</option> <option value="MV">Maldives</option> <option value="ML">Mali</option> <option value="MT">Malta</option> <option value="MH">Marshall Islands</option> <option value="MQ">Martinique</option> <option value="MR">Mauritania</option> <option value="MU">Mauritius</option> <option value="YT">Mayotte</option> <option value="MX">Mexico</option> <option value="FM">Micronesia</option> <option value="MD">Moldova</option> <option value="MC">Monaco</option> <option value="MN">Mongolia</option> <option value="ME">Montenegro</option> <option value="MS">Montserrat</option> <option value="MA">Morocco</option> <option value="MZ">Mozambique</option> <option value="MM">Myanmar</option> <option value="NA">Namibia</option> <option value="NR">Nauru</option> <option value="NP">Nepal</option> <option value="NL">Netherlands</option> <option value="NC">New Caledonia</option> <option value="NZ">New Zealand</option> <option value="NI">Nicaragua</option> <option value="NE">Niger</option> <option value="NG">Nigeria</option> <option value="NU">Niue</option> <option value="NF">Norfolk Island</option> <option value="MP">Northern Marianas</option> <option value="NO">Norway</option> <option value="OM">Oman</option> <option value="PK">Pakistan</option> <option value="PW">Palau</option> <option value="PS">Palestinian Territory - Occupied</option> <option value="PA">Panama</option> <option value="PG">Papua New Guinea</option> <option value="PY">Paraguay</option> <option value="PE">Peru</option> <option value="PH">Philippines</option> <option value="PN">Pitcairn</option> <option value="PL">Poland</option> <option value="PT">Portugal</option> <option value="PR">Puerto Rico</option> <option value="QA">Qatar</option> <option value="RE">Reunion</option> <option value="RO">Romania</option> <option value="RU">Russia</option> <option value="RW">Rwanda</option> <option value="BL">Saint Barthélemy</option> <option value="MF">Saint Martin (French part)</option> <option value="PM">Saint Pierre and Miquelon</option> <option value="VC">Saint Vincent and the Grenadines</option> <option value="WS">Samoa</option> <option value="SM">San Marino</option> <option value="ST">Sao Tome and Principe</option> <option value="SA">Saudi Arabia</option> <option value="SN">Senegal</option> <option value="RS">Serbia</option> <option value="SC">Seychelles</option> <option value="SL">Sierra Leone</option> <option value="SG">Singapore</option> <option value="SK">Slovakia</option> <option value="SI">Slovenia</option> <option value="SB">Solomon Islands</option> <option value="SO">Somalia</option> <option value="ZA">South Africa</option> <option value="GS">South Georgia and the South Sandwich Islands</option> <option value="KR">South Korea</option> <option value="ES">Spain</option> <option value="LK">Sri Lanka</option> <option value="SH">St. Helena</option> <option value="KN">St. Kitts</option> <option value="LC">St. Lucia</option> <option value="SR">Suriname</option> <option value="SJ">Svalbard and Jan Mayen</option> <option value="SZ">Swaziland</option> <option value="SE">Sweden</option> <option value="CH">Switzerland</option> <option value="TW">Taiwan</option> <option value="TJ">Tajikistan</option> <option value="TZ">Tanzania - United Republic of</option> <option value="TH">Thailand</option> <option value="TL">Timor-Leste</option> <option value="TG">Togo</option> <option value="TK">Tokelau</option> <option value="TO">Tonga</option> <option value="TT">Trinidad and Tobago</option> <option value="TN">Tunisia</option> <option value="TR">Turkey</option> <option value="TM">Turkmenistan</option> <option value="TC">Turks and Caicos Islands</option> <option value="TV">Tuvalu</option> <option value="UG">Uganda</option> <option value="UA">Ukraine</option> <option value="AE">United Arab Emirates</option> <option value="UK">United Kingdom</option> <option value="GB">United Kingdom</option> <option value="US">United States</option> <option value="UM">United States Minor Outlying Islands</option> <option value="UY">Uruguay</option> <option value="VI">US Virgin Islands</option> <option value="UZ">Uzbekistan</option> <option value="VU">Vanuatu</option> <option value="VA">Vatican City</option> <option value="VE">Venezuela</option> <option value="VN">Vietnam</option> <option value="WF">Wallis and Futuna</option> <option value="EH">Western Sahara</option> <option value="YE">Yemen</option> <option value="ZM">Zambia</option> <option value="ZW">Zimbabwe</option> <option value="XX">Other</option> </select> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.country.hasError}"> Required field </span> </div> </div> <div class="field"> <label class="label">Functional role</label> <div class="select is-fullwidth"> <select class="is-radiusless" v-model="editProfile.title" ref="title" :disabled="editProfile.isInternalUser"> <option value="">Select functional role</option> <option v-for="title in titleList" :value="title.id">{{title.translatedTitles[locale] || title.title}}</option> </select> </div> </div>  <div class="field-body"> <div class="field"> <label class="label">Industry</label> <div class="select is-fullwidth"> <select class="is-radiusless" v-model="editProfile.industry" @change="validateIndustry" ref="industry"> <option value="">Select industry</option> <option v-for="industry in industryList" :value="industry.id">{{industry.translatedTitles[editProfile.locale] || industry.title}}</option> </select> </div> </div> </div> </div> <div class="column is-6 is-mobile"> <div class="field-body"> <div class="field"> <label class="label" for="company">Company*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.company" id="edit-profile-company" @blur="validateCompany" placeholder="Company name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.company.hasError}"> Company name must be at least two characters long </span> </div> </div> <div class="field-body"> <div class="field"> <div class="control"> <span class="field-body-title">Newsletter (optional)</span> <div class="remember-me"> <label class="check"> <span class="profile-terms">Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. </span> <input type="checkbox" v-model="editProfile.subscribeToWeeklyNewsLetter"/> <span class="checkmark"></span> </label> </div> </div> </div> </div> <div v-if="isCompleteProfile" class="field-body"> <div class="field"> <div class="control"> <span class="field-body-title">Terms and Conditions*</span> <div class="remember-me"> <label class="check"> <span class="profile-terms"> By providing your details and checking the box, you acknowledge you have read the <a href="/ca/en/privacy.html" target="_blank">Privacy Statement</a> and <a href="/ca/en/terms-and-conditions.html" target="_blank">Terms and Conditions</a> (including the sections in each related to Registered Users).*</span> <input type="checkbox" v-model="editProfile.tncAccepted" @change="validateTnC"/> <span class="checkmark"></span> </label> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': editProfile.tncAccepted || !config.tncAccepted.attempt}"> Required field </span> </div> </div> </div> <div class="field-body"> <div class="field"> <div class="control"> <div class="remember-me"> <label class="check"> <img src='/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/orange_info_icon.svg' class='i-icon'/> <span class="profile-terms">The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. Please reach out to <a href="mailto:gbl_md_l2_support@pwc.com;"> gbl_md_l2_support@pwc.com</a> if you need any assistance modifying these fields. <br /><br /><br />Click <a href="https://privacyportal-eu.onetrust.com/webform/f13f2198-97ab-4c25-a5cd-0fca8ada2e21/b4e47c5a-ca49-419b-85de-0e1f7f6457eb"> here</a> to request deletion of your account </span> </label> </div> </div> </div> </div> </div> </div> <div class="columns pagenumber"> <div class="column is-full"> <p class="page-numbers is-hidden-mobile is-marginless"> <span>1 of 2</span></p> </div> </div> <div class="columns footer-buttons is-marginless"> <div class="column is-grouped is-paddingless"> <div class="field-body"> <div class="control"> <button class="button is-outlined is-radiusless is-uppercase save-exit" type="button" @click="saveEditProfile(true)" :disabled="buttonDisabled" aria-label="Save and exit"> <span class="is-small">Save and exit</span> </button>  <button id="pageOneContinue" class="button next is-outlined is-radiusless is-uppercase slick-arrow" type="button" aria-disabled="false" style="" :disabled="buttonDisabled" @click="saveEditProfile(false)" aria-label="Continue">Continue</button> <span class="cancel-button-mobile"> <button class="button cancel-button is-radiusless is-shadowless is-uppercase no-border" type="button" @click="cancelModal" aria-label="Cancel">Cancel</button> </span> </div> </div> </div> </div> </fieldset> <fieldset class="content is-marginless jquery-step2 body show-account-menu current" id="editPreferencesTerritoryLanguage" role="tabpanel" aria-labelledby="editProfile-h-1" aria-hidden="false" style="left: 0px;"> <script> function getTerritoryMap() { var madisonTerritoryMap = JSON .parse('{\x22ca\x22:{\x22territoryCode\x22:\x22ca\x22,\x22territoryName\x22:\x22Canada\x22,\x22countries\x22:[\x22CA\x22],\x22defaultLocale\x22:\x22en_ca\x22,\x22localeToLanguageMap\x22:{\x22fr_ca\x22:{\x22langTitle\x22:\x22French (FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22gx\x22:{\x22territoryCode\x22:\x22gx\x22,\x22territoryName\x22:\x22Global\x22,\x22countries\x22:[],\x22defaultLocale\x22:\x22en_gx\x22,\x22localeToLanguageMap\x22:{\x22en_gx\x22:{\x22langTitle\x22:\x22English (GX)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gx\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_GX_EN\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22jp\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22rm\x22:{\x22territoryCode\x22:\x22rm\x22,\x22territoryName\x22:\x22Remediation\x22,\x22countries\x22:[],\x22defaultLocale\x22:\x22en_gx\x22,\x22localeToLanguageMap\x22:{\x22en_rm\x22:{\x22langTitle\x22:\x22English RM\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_rm\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_RM_EN\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:true},\x22fr_rm\x22:{\x22langTitle\x22:\x22French RM\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_rm\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_RM_FR\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:true}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22uk\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22us\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true}}'); return madisonTerritoryMap; }; function getCountryToTerritoryMap() { var madisonTerritoryMap = JSON .parse('{\x22PR\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22VI\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22UK\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22JP\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22GB\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22US\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22CA\x22:{\x22territoryCode\x22:\x22ca\x22,\x22territoryName\x22:\x22Canada\x22,\x22countries\x22:[\x22CA\x22],\x22defaultLocale\x22:\x22en_ca\x22,\x22localeToLanguageMap\x22:{\x22fr_ca\x22:{\x22langTitle\x22:\x22French (FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false}}'); return madisonTerritoryMap; } function getDefaultTerritoryCode() { return 'gx'; } function getDefaultLocale() { return 'en_gx'; } function getLocale() { return $('input[name="pageLocale"]').val() !== '' ? $('input[name="pageLocale"]').val() : getDefaultLocale(); } </script> <div class="columns profile-header-block"> <div class="column is-full"> <h2 class="title is-1">Preferences</h2> <p class="title-description">You can set the default content filter to expand search across territories.</p> </div> </div> <div class="columns field-top-margin mobile-bottom-border"> <madison-columns v-on:change-selected="validateCountries" v-on:set-primary="setPrimary" v-bind:title="'Country or region'" v-bind:column-list="territoryList" v-bind:language-list="languageList" v-bind:property-name="'territoryName'" v-bind:column-width="'8'" v-bind:property-value="'territoryCode'" v-bind:localelist-property-name="'localeToLanguageMap'" v-bind:langtitle-property-name="'displayLanguage'" v-bind:langtitle-property-value="'locale'" v-bind:selected-items="selectedCountries" v-bind:show-error-block="hasEditPreferencesTerritoryError" v-bind:error-message="editEditPreferencesTerritoryErrorMessage" v-bind:div-id="'preference-country-list'" v-bind:is-changed="isChanged"> </madison-columns> </div> <div class="columns pagenumber"> <div class="column is-full"> <p class="page-numbers is-hidden-mobile is-marginless"> <span>2 of 2</span></p> </div> </div> <div class="columns footer-buttons is-marginless"> <div class="column is-grouped is-paddingless"> <div class="field-body"> <div class="control"> <button class="button is-outlined is-radiusless is-uppercase save-exit" type="button" @click="saveEditPreferencesPageOne(true)" :disabled="buttonDisabled" aria-label="Save and exit"> <span class="is-small">Save and exit</span> </button> <button class="button previous is-radiusless is-shadowless is-uppercase no-border" type="button" :disabled="buttonDisabled" @click="previous" aria-label="Previous">Previous</button> <a class="cancel-button-mobile"> <button class="button cancel-button is-radiusless is-shadowless is-uppercase no-border userreg-modal-close" type="button">Cancel</button> </a> </div> </div> </div> </div> </fieldset> </div> </form> </div> <button class="modal-close is-large edit-modal-close" aria-label="Close"></button> </div>  <div class="gated-content-modal"> </div>  <div id="extDom" class="ne-modal-container redirect-modal" style="opacity: 0;" data-informDomain="https://inform.pwc.com" data-territories="gx,uk" data-i18n-message="After you have reviewed the content, select your territory. If your territory is not listed, please select 'Global'."> <span class="close-neModal" aria-label="close modal">✕</span> <div class="ne-modal-body"> <div class="ne-modal-content"> <p>Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.</p> </div> <button class="close-neModal" aria-label="continue">Continue</button> </div> </div>  <div id="favorite-list-controller" data-limit="10"> <div class="modal modal-favorite-limit simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Viewpoint allows you to save up to 25 favorites.</h2> <p class="modal-subtitle">Consider removing one of your current favorites in order to to add a new one.</p> <div class="modal-buttons"> <a href="/ca/en/favorite-list.html" class="button confirm-remove">Go to favorites</a> <button class="userreg-modal-close button close-modal">Close</button> </div> </div> </div> <div class="modal modal-confirm-remove simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Are you sure you would like to remove this page from your list?</h2> <div class="modal-buttons"> <a class="button confirm-remove" @click="confirmRemove">Yes</a> <button class="userreg-modal-close button close-modal">Cancel</button> </div> </div> </div> <div class="modal modal-favorite-login simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Please Sign in to set this content as a favorite.</h2> <div class="modal-buttons"> <a data-href="/bin/userreg/authenticate" ref="samlAuthLoginButton" class="button sign-in">Sign in</a> <button class="userreg-modal-close button close-modal">Cancel</button> </div> </div> </div> </div> <script id="favorite-list-component-template" type="text/x-template"> <div v-if="isContentPage" class="favorites-toggle"> <div :class="{active : isUserLoggedIn && isActive}" @click.prevent="handleClick"> <span> <div class="favorite-toggle-tooltip" :class="{hidden : hasError && showError}">Add to favorites</div> <div class="favorite-toggle-error" :class="{active : hasError && showError}"><p>An error occurred, please try again.</p></div> </span> </div> </div> <div v-else class="favorites-toggle-small" :class="[isUserLoggedIn && isActive ? 'active' : '', isWhite ? 'favorites-toggle-small--white' : '']" @click.prevent="handleClick"> <div class="favorite-toggle-error" :class="{active : hasError && showError}"><p>An error occurred, please try again.</p></div> </div> </script>  <div> <a href="#animatedHybridModal" id="hybridModal" style="visiblity: hidden"></a> <div id="animatedHybridModal" style="display: none" v-bind:style="{ display: show}"> <div class="hybrid-modal-content"> <h2 class="hybrid-title has-text-centered">License Content Availability</h2> <div> <ul class="hybrid-content-list"> <li v-for="(available, license) in licenses"> <span v-if="available" class="available">Available</span> <span v-else class="unavailable" data-text="All concurrent seats are currently in use, please try again soon.">Unavailable</span> <span>{{license}}</span> </li> </ul> <div class="hybrid-button"> <a @click="closeModal" href="javascript:;" class="button is-outlined is-radiusless btn-default close-animatedHybridModal">OK</a> </div> </div> </div> </div> </div>  <a href="#timeOutWarningPopup" id="timeOutPopup" style="visiblity: hidden"></a> <div id="timeOutWarningPopup" class="" style="display: none" v-bind:style="{ display: show}"> <div @click="closeModal" class="timeoutSession-close close-timeOutWarningPopup"><span class="icon-close-popup"></span></div> <div class="timeout-popup-content"> <h2 class="timeout-title">Stay signed in</h2> <p class="timeout-text">Are you still working? Click <a @click="extendSessionTimeout" href="javascript:;"><u>here</u></a> to extend your session to continue reading our licensed content, if not, you will be automatically logged off.</p> </div> </div>  <div class="modal gateway-body" id="removeSessionModal"> <div class="modal-background"></div> <div class="modal-content"> <div class="gateway-modal-decor"> <div class="gateway-header external-user" style="font-size:32px;"> You are already signed in on another browser or device. </div> <div class="gateway-message"> Click <b>Continue</b> if you want to automatically close other logged in sessions and continue. If you want to manually check for other active logged in sessions first, please select <b>Cancel</b> to go back to the previous page. </div> <div class="gateway-buttons"> <button class="action-btn remove-login-continue">CONTINUE</button> <button class="action-btn remove-login-cancel">CANCEL</button> </div> <div class="gateway-message"> Need some help? <a href="mailto:ca_viewpoint@pwc.com" class="msg-click-here">Contact us</a> </div> </div> </div> <button class="modal-close is-large remove-login-continue" aria-label="CANCEL"></button> </div> </noindex>  <script> function getCountryTerritoryList(){ var countryTerritoryList = JSON.parse('{\x22PR\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22VI\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22UK\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22JP\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese 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(FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false}}'); return countryTerritoryList; } var userRegistrationErrorMessages = { invalidName: 'Invalid', required: 'Required field', invalidEmail: 'Invalid email', internalError: 'Internal server error', genericError: 'Something went wrong. Please try again.', duplicateEmail: 'Account already exists', blacklistedDomain: 'Please log in using PwC\x27s single sign on feature on the left side of the screen. PwC email addresses cannot be used for website registration.', invalidLanguageList: 'Select at least one language per each selected country', noPrimaryTerritorySelected: 'Please set at least one country as primary country', noPrimaryLangaugeSelected: 'Please set at least one language as primary language', imageUploadFails: 'Image upload failed', acceptTncError: 'There was an error in accepting the terms and conditions request. Please retry.', } function getUserRegErrorMessage(code) { return userRegistrationErrorMessages[code]; } </script> </div> <div class="tutorial-modal aem-GridColumn aem-GridColumn--default--12"> <img id="signin_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-gif="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/gifs/gif-homepage.gif" alt="signin option"/> <img id="menu_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-gif="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/gifs/gif-menu.gif" alt="menu option"/> <img id="suggested_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/suggested.jpg" alt="suggested option"/> <img id="contentmouse_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/contentmouse.jpg" alt="contentmouse option"/> <img id="displaycontent_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/displaycontent.jpg" alt="displaycontent option"/> <img id="contentpage_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/contentpage.jpg" alt="contentpage option"/> <img id="relatedlink_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/relatedlink.jpg" alt="relatedlink option"/> <img id="prevandafter_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/prevandafter.jpg" alt="prevandafter option"/> <img id="trending_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/trending.jpg" alt="trending option"/> <img id="searchicon_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/searchicon.jpg" alt="searchicon option"/> <img id="search_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-gif="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/gifs/gif-search.gif" alt="search option"/> <img id="feedback_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/feedback.jpg" alt="feedback option"/> <img id="end_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/endmessage.jpg" alt="end slide"/> <div class="modal sitetour_pop"> <span class="close-tutModal" aria-label="close modal">✕</span> <div class="modal-background not-close"></div> <div class="modal-content"> <div class="box guide-start"> <h1>Hello and welcome to Viewpoint</h1> <p>Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Follow along as we demonstrate how to use the site</p> <div class="tutorial-btns bottomzipp has-text-centered"> <button class="btn btn-primary btn-lg end-tour" id="domeStartGuideBtn2">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="guideLanguageSelect">START TUTORIAL</button> </div> </div> <div class="box guide-start-2"> <h1>Before we start.</h1> <p>Choose your preferred language below.</p> <div class="tutorial-btns bottomzipp has-text-centered"> <button class="btn btn-primary btn-lg end-tour">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="startEnTutorial">ENGLISH</button> <button class="btn btn-primary btn-lg" id="startFrTutorial">LANGUE FRANÇAISE</button> <button class="btn btn-primary btn-lg" id="startJpTutorial">日本語</button> </div> </div> <div class="box video-container"> <div class="video-wrap"> <video width="100%" height="99%" data-jp-mp4="https://s7d1.scene7.com/is/content/pwcvpprod/VP-Japanese" data-fr-mp4="https://s7d1.scene7.com/is/content/pwcvpprod/VP-French" controls> <source type="video/mp4" class="mp4"/> Your browser does not support the video tag. </video> </div> <button class="btn btn-primary btn-lg end-tour" data-jp-leave-label="チュートリアルを終了" data-fr-leave-label="QUITTER LE TUTORIEL"> LEAVE TUTORIAL </button> </div> </div> </div> <div class="guide-overlay"></div> <div class="sitetour_arrows animated flash"> <div class="sitetour_buttons"> <button class="btn btn-primary btn-lg" id="endGuideBtn" onclick="endTour()">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="prevGuideBtn" onclick="prev()"> <span>GO TO PREVIOUS ITEM</span><span class="is-hidden-desktop"><</span></button> <button class="btn btn-primary btn-lg" id="nextGuideBtn" onclick="next()"><span>GO TO NEXT ITEM</span><span class="is-hidden-desktop">></span></button> </div> <div class="sitetour_arrows_cover"> <progress class="sitetour_progress progress" value="" max=""></progress> </div> </div> </div> </div> </div> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-dependencies-vp.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-home-page.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-base-vp.min.js"></script> <script type="text/javascript" src="/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=1&cb=1974017120" async></script></body> </html>

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