2011-06-30 First-time Interim Reporting under IFRS - After Q1

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As the second quarter of 2011 draws to a close, Canadian public companies are turning their minds to interim financial statements prepared in accordance with International Financial Reporting Standards (“IFRS”) for the second and third quarters and how these might differ compared to their first quarter statements. This newsletter, First-Time Interim Reporting Under IFRS – After Q1, addresses frequently asked questions that have arisen in connection with these interim financial statements.