Form Crown Corporations-8

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Corporation / Enterprise Name:
___________________
CC-8
Reconciliation between International Financial Reporting Standards and Public Sector Accounting Standards
Period Ended / Year Ended:
___________________

(To be completed by consolidated Crown corporations adopting IFRS on a quarterly basis)

Complete the following tables to summarize adjustments that you have made from IFRS to PSAS.

Table Summary

This table consists of five columns: Statement of Operations, Closing balance IFRS end of quarter (year), Cumulative periodic adjustment (April 1 to end of quarter), Ending balance PSAS end of quarter (year) and Explanation. The rows are divided into two groups: Revenues and Expenses.

(in thousands of dollars)
Statement of Operations Closing balance IFRS end of quarter (year) Cumulative periodic adjustment
(April 1 to end of quarter)		 Ending balance PSAS end of quarter (year) Explanation
Revenues (by financial statement item)
         
         
         
         
Total        
Expenses (by financial statement item)
         
         
         
         
Total        
Profit/(loss)        
Table Summary

This table consists of five columns: Statement of Financial Position, Closing balance IFRS end of quarter (year), Adjustment from IFRS to PSAS, Ending balance, PSAS and Explanation. The rows are divided into three groups: Assets, Liabilities and Equity.

(in thousands of dollars)
Statement of Financial Position Closing balance IFRS end of quarter (year) Adjustment from IFRS to PSAS Ending balance, PSAS Explanation
Assets (by financial statement item)
         
         
         
         
         
Total        
Liabilities (by financial statement item)
         
         
         
         
         
         
Total        
Equity (by financial statement item)
         
         
         
         
         
Total        

Briefly summarize the steps undertaken by your organization to ensure that all differences between IFRS and PSAS have been identified and recorded:

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