In addition, the IASB has issued several other amendments to its standards during the past year. It is vital to make sure you are exercising extensive awareness about your internal controls and ensuring the information reflected in those statements is accurate. I 16, we believe the financial statements as of June 30, 2015 and 2014 are in accordance with The Form 10-K filed today contains audited restated financial information for 2012 and 2013, audited financial information for 2014, and unaudited restated selected financial information for 2011. Reserves have been restated for the impacts of the standard on the Group’s assets Q3 2014 2013 restated. As a result of the reclassification described in Note. As such, the financial statements of Sterling College as of June 30, 2015 and 2014 were restated to accurately reflect this change. Details of the changes are fully described in Note 25 to the Restated Unaudited Condensed Consolidated Interim Financial Statements, as filed on SEDAR on April 20, 2020. 22. This Form 10-K also contains quarterly information for the quarters in 2013, as restated, and 2014. Financial Restatement: As discussed in the Form 10-K filed today, the Company restated results for 2018. Consolidated financial statements. • The financial statements have been restated as if IAS 19 (Revised 2011) had been in effect for all periods presented. The Restated Annual Financial Statements, Restated Interim Financial Statements and corresponding amended management’s discussion and analysis are or will be available on SEDAR at www.sedar.com and copies of the Supplement and the Registration Statement are or will be available on EDGAR at www.sec.gov.. About HEXO During fiscal year 2005, at least 7 of the 24 Chief Financial Officers (CFO) Act agencies restated certain of their fiscal year 2004 financial statements to correct misstatements. The illustrative financial statements include the disclosures required by the Singapore Companies Act, SGX-ST Listing Manual, and FRSs and INT FRSs that are issued at the date of publication (August 31, 2017). The previously filed financial statements and management's discussion and analysis for the financial periods were originally filed by the Company on SEDAR on March 2, 2020. /s/ PricewaterhouseCoopers, S.C. PricewaterhouseCoopers, S.C. Mexico City, Mexico Full Year 2014 2013 restated. GAO continues to have concerns about restatements to federal agencies' previously issued financial statements. Reporting your financial statements is a standard procedure for you and your company. Beleave Inc. (CSE: BE) (OTCQX: BLEVF) (“Beleave” or the “Company“), a licensed producer of cannabis and cannabis-derived products, today announced the filing of amended and restated management’s discussion and analysis and amended and restated unaudited condensed consolidated interim financial statements. NEW YORK, October 21, 2019 /PRNewswire/ -- Pareteum Corporation (Nasdaq: TEUM) today announced that the Company will restate its previously issued consolidated financial statements … 3.8 In our 1987 report to the Canadian Broadcasting Corporation and the Minister of Communications, we revised the auditor's report for the year ended 31 March 1986 to state that except for the effect of adjustments, if any, regarding the classification of expense amounts on the restated Statement of … Hi Tash, I am working my way through your restated fin. You do not have to take this on by yourself. Squar Milner is here to help. The previously filed financial statements and management's discussion and analysis for the financial periods were originally filed by the Company on SEDAR on March 2, 2020. Q1 2015 2014 2013 restated Revision of Financial Statements by Supplementary Note A Supplementary Note can be used where the reason for the revision is an omission or a correction to a note to the Financial Statements and where the amounts and presentation of statements required by the financial reporting frame work are NOT affected. Financial tables (pdf) Ericsson's restated sales numbers according to the new geographical structure 14 June 2017 Financial tables (xlsx. Q2 2014 2013 restated. Right click and choose "save as..") Financial tables (pdf) Ericsson's restated financials for 2015 and 2016 10 March 2017 Financial tables (xlsx. An appendix illustrating example disclosures for the early adoption of IFRS 9 Financial Instruments, taking into account the amendments arising from IFRS 9 Financial Instruments (2010) and Mandatory Effective Date and Transition Disclosures (Amendments to IFRS 9 and IFRS 7) (2011). The restated financial statements, and additional details regarding both the restatements and the findings of the investigation, are contained in SAE’s Form 10-K/A and Form 10-Q/A filed today. Financial highlights 13 Consolidated statement of financial position 14 Consolidated statement of profit or loss and . ROUNDING Certain monetary amounts, percentages and other figures included in this restated annual report have been subject to rounding adjustments. Notes to the condensed interim consolidated financial statements For the three months ended May 31, 2019 (Restated – Note 14) and 2018 (Expressed in US Dollars) (Unaudited) 8 2. BASIS OF PREPARATION (continued) Foreign exchange rates used for currency translation in these condensed interim consolidated financial statements include: • Results have been restated for IFRS 10 from 1 January 2012. coming year. We looked at a subset of restatements that took more than 30 days (calculated as the number of days between the filing of an 8-K Item 4.02 and the day when restated financial statements were filed). The Restated Annual Financial Statements, Restated Interim Financial Statements and corresponding amended management’s discussion and analysis are or will be available on SEDAR at www.sedar.com and copies of the Supplement and the Registration Statement are or will be available on EDGAR at www.sec.gov.. 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