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Financial Highlights.pdf

2018Q4-Supplementary-Financial-Information_v2.pdf
Preview of Financial Highlights
🔗 Source: scotiabank.com
📊 Size: 836 KB
👤 Author: Alana Johnston
⬇️ Downloads: 57

Summary

Key points include:

Adoption of IFRS 9 Financial Instruments, effective November 1, 2017, which changed the approach to measurement and classification of financial assets.
 Changes to the consolidated statement of financial position due to IFRS 9 adoption.
Classification and measurement of financial assets based on business model and cash flow characteristics.
 Impairment of financial assets using an 'expected loss' approach, replacing the 'incurred' loss approach under IAS 39.
Comparative periods presented under IAS 39, not comparable to 2018 information under IFRS 9.
 Various financial statements and disclosures, including consolidated statement of income, consolidated statement of financial position, and business segment performance.

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Description

Key points include:

* Adoption of IFRS 9 Financial Instruments, effective November 1, 2017, which changed the approach to measurement and classification of...

Technical Information

  • File Format: PDF
  • File Size: 836 KB
  • Pages: 35
  • Language: EN
  • Author: Alana Johnston
  • Total Downloads: 57
  • Last Updated: 1 week ago

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