Note: “OCI” stands for other comprehensive income Table 1 - Fair Value Accounting in IFRS Figure A — Relationships Between Balance Sheet, Income Statement and OC Table 4 — IFRS Transition Disclosures in MD&A of Canadian Companies, 200S Source: CFERF, 2010, p. 19. Table 5 - Expectations of Canadian Senior Financial Executives on the Adoption of IFRS Table 8 - Descriptive Statistics of Financial Statements Included in the Sample Panel A: IFRS and Canadian GAAP Ratios Note: “N” is number of values, “SD” is standard deviation, “Skew” is skewness, “Kurt” is kurtosis. fable 11 - Regression of IFRS Ratios with Canadian GAAP Ratios
