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International Financial Reporting Standards (IFRS) Transition Disclosure Update

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25.02.10

Issuers filing financial statements and management’s discussion and analysis (MD&A) for the financial year ending December 31, 2009 are required to provide disclosure on their progress towards IFRS adoption. The Ontario Securities Commission (OSC) recently published pertinent advice on IFRS-related disclosure expectations for forthcoming MD&A.

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