Canadian GAAP - IFRS Comparison Series Issue # 11 – Business Combinations Both IFRS and Canadian GAAP are principle based frameworks‚ and from a conceptual standpoint‚ many of the general principles are the same. However‚ the application of those general principles in IFRS can be significantly different from Canadian GAAP. Therefore‚ to understand the magnitude of the differences between IFRS and Canadian GAAP‚ it is essential to look beyond the general principles and look at the detailed guidance
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Introduction Canadian Solar was established in 2001 by Dr Shawn Qu. Canadian Solar is a leading manufacturer of PV components for solar energy. They have experienced significant growth over the past five years increasing revenues from 9.7 million to 705 million. This growth is due to the government incentive programs encouraging the adoption of solar PV (photovoltaic) technology. Canadian solar is a globally situated firm with a head office in Canada‚ branch offices in other countries and seven
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What are major characteristics of traditional Japanese food‚ and how has it been influenced by geography and religion? Japanese cuisine has developed over the centuries as a result of many political and social changes throughout Japan. Japanese cuisine is known for its emphasis on seasonality of food‚ quality of ingredients and presentation. Japanese food is well known all over the world for its low fat and nutritional values. The Japanese food might appear bland and less spicy because they don’t
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8 Tips to learn to speak Japanese effectively Tip 1: Attend Japanese classes If you are just starting out learning Japanese‚ I suggest that it is best you attend some basic Japanese courses at a local language school in your country. That is because the foundation of the language is so important that if you screw up in the beginning‚ it will drag you down when you move forward to the intermediate or advanced classes. You will always have to refer back the materials in the basic classes. I have
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and because people believe in equality and fairness‚ we make sure everyone is treated the same. One example of this value‚ is the Canadian Charter of Rights and Freedom. It ensures that each Canadian‚ no matter what race he/she is‚ follows the rules and guidelines. Belief in Consultation and Dialogue Canada is known to be a country of peace‚ mainly because Canadians try to avoid violent situations and usually come up with solutions through a mature and peaceful manner which allows Canada to be
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TRADITIONAL JAPANESE ARTS Ceramics One of the country’s oldest art forms. In the Neolithic period‚ the earliest soft earthenware was made. Famous artist-potters Honami Koetsu‚ Ogata Kenzan‚ and Aoki Mokubei. Lacquer Ware is a broad category of fine and decorative arts. lacquer has been used in paintings‚ prints‚ and on a wide variety of objects from Buddha statues to bento boxes for food. Doll are known by the name ningyō (人形?) in Japan‚ which literally means human shape. Hinamatsuri
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To Be Canadian Being Canadian simply doesn’t mean being born and raised in Canada. For me‚ it defines the diversity of the country and its people and the unity among the different ethnic groups that live together in peace. Canada is often referred to as a land of immigrants because for the past 200 years‚ we became a multicultural country thanks to the millions of newcomers that helped build our way of life. Being a multicultural country is one of the many unique characteristics we should be proud
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JAPANESE OCCUPATION & the SECOND REPUBLIC JAPANESE MILITARY ADMINISTRATION 1. Japanese Military Administration established on Jan. 03‚ 1942 by the Japanese High Command. a. First Director-General – Maj. Gen Yoshihide Hayashi; succeeded by Maj. Gen. Takazi Wachi. 2. Military rule by the Japanese conquerors. a. All government officials and employees were ordered to returned to their post. b. Military proclamation declared that for one Japanese killed by the population ten prominent Filipino
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holiday is New Years day. It is celebrated on January 1st each year. It is a statutory holiday in all Canadian provinces and territories. Many people start January 1 at parties to welcome the New Year on the evening of December 31. However‚ in some people rural areas‚ particularly in the province of Quebec‚ spend the night ice fishing with groups of friends. January 1 is a statutory holiday in all Canadian provinces and territories and if this date falls on a Saturday or Sunday‚ the statutory holiday moves
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RELIEF CAMP ESSAY Relief camps were a National Disaster because they were formed to provide unemployed men with Relief to those who needed it‚ this plan ended badly. The relief camps were formed to provide those unemployed men with a job‚ shelter and food and water. The camps was started by the Government on October 1st 1932 and ended on June 1st 1936‚ they took place over a series of 4 years all over Canada. I will discuss the working conditions and the horrible pay the workers received‚ how
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