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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

[The Statement of Comprehensive Income and Income Statement standard] also requires presentation of an analysis of expenses using a classification based on either the nature of expenses or the function of expenses within the entity, whichever provides information that is reliable and more relevant.  2, record 1, English, - analysis%20of%20expenses

Record number: 1, Textual support number: 1 OBS

analyses of expenses; expense analyses: plural.  3, record 1, English, - analysis%20of%20expenses

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

Title of a form of the Office of the Superintendent of Bankruptcy Canada (OSB), Industry Canada. Form under the Bankruptcy and Insolvency Act, number 65.  1, record 2, English, - Monthly%20family%20income%20and%20expense%20statement%20and%20information%28or%20amended%20information%29%20concerning%20the%20financial%20situation%20of%20the%20individual%20bankrupt

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Titre d'un formulaire du Bureau du surintendant des faillites Canada (BSF), Industrie Canada. Formulaire de la Loi sur la faillite et l'insolvabilité, numéro 65.  1, record 2, French, - %C3%89tat%20mensuel%20des%20revenus%20et%20d%C3%A9penses%20de%20l%27unit%C3%A9%20familiale%20et%20Information%20%28ou%20information%20modifi%C3%A9e%29%20concernant%20la%20situation%20financi%C3%A8re%20d%27un%20failli%20particulier

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The IFRS(International Financial Reporting Standard) requires an entity to adopt the "management approach" to reporting on the financial performance of its operating segments. Generally, the information to be reported would be what management uses internally for evaluating segment performance and deciding how to allocate resources to operating segments. Such information may be different from what is used to prepare the income statement and balance sheet. The IFRS therefore requires explanations of the basis on which the segment information is prepared and reconciliations to the amounts recognised in the income statement and balance sheet.  2, record 3, English, - management%20approach%20to%20segment%20disclosures

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Pour l'établissement des informations sectorielles à présenter dans les états financiers, méthode servant à déterminer le mode de sectorisation, fondée sur la façon dont la direction organise les différents secteurs à l'intérieur de l'entreprise aux fins de la prise de décisions touchant l'exploitation et de l'évaluation de la performance.  1, record 3, French, - sectorisation%20organisationnelle

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Canada Revenue Agency’s form T2SCH125.  1, record 4, English, - Income%20Statement%20Information

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Formulaire T2SCH125 de l'Agence du revenu du Canada.  1, record 4, French, - Renseignements%20de%20l%27%C3%A9tat%20des%20r%C3%A9sultats

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The act of amending and re-releasing a previously released earnings statement, with specified intent.  3, record 5, English, - earnings%20restatement

Record number: 5, Textual support number: 1 OBS

An earnings recast or restatement is usually done to several years of income statements, depending on how far back the recasting goes. This benefits investors by making the earnings statement more useful for research and analysis. Information regarding any earnings recast released by a publicly traded company should be stated in the footnotes for the earnings report.  3, record 5, English, - earnings%20restatement

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Opération qui consiste à modifier et à republier l'état des résultats d'une entreprise.  4, record 5, French, - retraitement%20des%20r%C3%A9sultats

Record number: 5, Textual support number: 1 CONT

Paul Vickery, s'est entendu avec la CVMO [Commission des valeurs mobilières de l'Ontario] et a admis avoir participé à une capitalisation des coûts de la société qui a entraîné un important retraitement des bénéfices en 2004.  2, record 5, French, - retraitement%20des%20r%C3%A9sultats

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Corporation Income Statement Information.  1, record 6, English, - Short%20GIFI

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Renseignements sur les états des résultats des sociétés.  1, record 6, French, - IGRF%20abr%C3%A9g%C3%A9

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Farming Corporation Income Statement Information.  1, record 7, English, - Farm%20GIFI

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Renseignements sur les états des résultats des sociétés agricoles.  1, record 7, French, - IGRF%20pour%20les%20soci%C3%A9t%C3%A9s%20agricoles

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Tabular presentation of information on a taxable equivalent basis in a note to the annual statement should be limited to disclosure of Interest Income and Net Interest Income on that basis. [Office of the Superintendent of Financial Institutions].  1, record 8, English, - tabular%20presentation

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

La présentation tabulaire des renseignements sur la base d'imposition comparable dans une note accompagnant le rapport annuel doit se limiter à la déclaration du revenu d'intérêts net sur cette base. [Bureau du surintendant des institutions financières].  1, record 8, French, - pr%C3%A9sentation%20tabulaire

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

A variable may either give status or operating information(also called "level" or "rate" variables, respectively). A status variable defines a condition as of a given point in time, such as a cash balance of $17, 000 at the end of the year. An operating variable defines a rate of activity during a given time period, such as sales of $73, 000 during the month of April. A financial balance sheet typifies status or level variables, and an income statement illustrates operating or rate variables.  1, record 9, English, - operating%20variable

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

A variable nag either give status or operating information(also called "level" or "rate" variables, respectively). A status variable defines a condition as of a given point in time, such as a cash balance of $17, 000 at the end of the year. An operating variable defines a rate of activity during a given time period, such as sales of $73, 000 during the month or April. A financial balance sheet typifies status or level variables, and an income statement illustrates operating or rate variables.  1, record 10, English, - status%20variable

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish