BMIndexes.indd Page 1 20/02/19 8:21 AM f-1223 /208/WB02420/9781119497042/bmmatter Company Index Note: All page references to B-x and C-x are to Appendices B and C, which can be found online. A BBB, 7-32 Canadian Natural Resources Committee of Sponsoring Accounting Standards Advisory BCE Inc., 4-69–4-70, 6-85, 7-33, Limited (CNRL), 4-5–4-6, Organizations of the Forum, 1-15 7-37–7-39, 7-52, 10-42, 12-4, 18-26 Treadway Commission Accounting Standards Board 17-47, 19-6, 19-29–19-33, Canadian Office of the (COSO), 2-33–2-34 (AcSB), 1-12, 1-13, 1-14, 1-21, 19-59, 21-1–21-2, 21-3 Superintendent of Financial Copyright Office, 12-18 2-3, 2-5, 2-8, 2-11, 6-48, 7-42, Becker Milk Company Limited, 7-59 Institutions, 5-67 Corby Spirit and Wine Limited, 16-1, 16-24, 16-38, 18-24, Bedrock Industries, 18-42 Canadian Pacific Railway Limited 22-85 19-11 Bell Aliant, 7-5, 19-29 (CP Railway), 11-16, 11-34, Corus Entertainment Inc., 12-30, Accounting Standards Committee Bell Canada, 12-17 11-70, 14-8, 19-6, 20-7, 20-32, 12-31–12-33, 13-39–13-40, (IASC), 1-14 Bell Media, 19-29 20-34–20-35, 20-87–20-88 13-42 Accounting Standards Oversight Bell Wireless, 21-1 Canadian Public Accountability CP Railway. See Canadian Pacific Council (AcSOC), 1-14 BHP Billiton plc, 10-75 Board (CPAB), 1-20 Railway Limited (CP Railway) AcSB. See Accounting Standards Bitcoin, 16-1 Canadian Radio-television and CPA Canada. See Chartered Board (AcSB) BlackBerry Limited, 12-8, 12-19, Telecommunications Professional Accountants of AcSOC. See Accounting Standards 13-34–13-35, 21-28 Commission (CRTC), 7-1 Canada (CPA Canada) Oversight Council (AcSOC) Boeing, 20-7 Canadian Real Estate Investment CPAB. See Canadian Public Adelphia Communications Corp., Bombardier Inc., 5-69, 6-11–6-12, Trust (CREIT), 15-4 Accountability Board (CPAB) 10-29, 22-38 6-55, 14-1, 15-55, 19-6, 22-85 Canadian Securities Administrators CPPIB. See Canada Pension Plan AEterna Zentaris Inc., 12-69 Boston Pizza, 15-4 (CSA), 1-20, 1-24, 4-69, 5-1, Investment Board (CPPIB) AGF Management Limited, 11-70 BP plc, 10-33–10-34 11-12, 15-1, 17-46 CRA. See Canada Revenue Agency Agrium Inc., 7-19, 8-4, 19-59 Brand Finance plc, 12-17 Canadian Securities Exchange (CRA) Ainsworth Lumber Co., 22-1 Brick Brewing Company Limited, (CSE), 1-1 Crombie Real Estate Investment Air Canada, 2-7, 3-9, 5-9–5-10, 5-25, 4-27–4-28, 4-29 Canadian Tire Bank, 7-30 Trust, 12-69 6-12, 6-45, 9-7, 10-63, 11-5, British Airways plc, 5-9, 11-5, 12-68, Canadian Tire Corporation, CRTC. See Canadian 11-7, 11-72, 13-33, 13-34, 22-33, 23-58 Limited, 5-11, 7-19–7-20, 7-30, Radio-television and 13-37–13-38, 14-55, 16-77, British Columbia Securities 7-32, 7-33, 7-73, 8-18, 8-82, Telecommunications 17-22, 18-19, 18-32, 19-4–19-5, Commission, 1-17 11-70, 13-80–13-81, 14-29–14-30, Commission (CRTC) 19-34, 19-59, 20-7, 20-32, British Sky Broadcasting Group 14-31, 15-56, 16-80, 21-23 CSA. See Canadian Securities 20-88, 23-58, C-13 plc, 17-46 Canadian Utilities Limited, Administrators (CSA) Air Canada Centre, 23-1 Brookfield Asset Management Inc., 7-39–7-40, 10-8–10-9 CSE. See Canadian Securities Air France-KLM Group, 11-72 10-1–10-2, 10-27, 10-75, 11-69, Canopy Growth Corporation, Exchange (CSE) Air Products & Chemicals, 16-6 11-70, 12-17, 14-54–14-55, 16-81 8-39–8-40, 8-44 Airbnb, 4-1 Brookfield Office Properties Inc., 4-68 Carestream Health, 4-20 D Airbus Group S.E., 6-85, 8-4, 14-1 Brookfield Property Partners, CBC, 18-43 Dell, 16-1 Alacer Gold, 11-13 L.P., 5-11 CBS, 15-14 Dental Digital, 4-20 AlarmForce Industries Inc., Burger King, 18-1 Cendant, 1-19 Deutsche Bahn, 18-83 21-20–21-21 Centerra Gold Inc., 7-8–7-9 Deutsche Lufthansa AG, 13-81 Alimentation Couche-Tard Inc., 18-83 C Certified General Accountants Duff & Phelps, 12-27 Alta Vista Ventures Ltd., 1-1 Cameco Corporation, 4-25–4-26, Association of Canada (CGA AltaGas Ltd., 22-85 4-34–4-35, 15-22–15-24, Canada), 15-48 E Amazon.com, 8-1, 12-4, 12-17, 16-26 15-25–15-26 CGI, 6-51 EADS NV. See European Aeronautic American Accounting Association, Canada Goose Holdings Inc., 17-1 Chapters, 8-13 Defence and Space Company 2-33 Canada Life Financial Corporation, Chartered Professional Accountants (EADS NV) American Institute of Certified 9-6–9-7, 9-41–9-43 of Canada (CPA Canada), East Japan Railway Company, 18-83 Public Accountants, 2-33 CanadaCOPYRIGHTED Pension Plan Investment MATERIAL1-13, 2-19, 2-30, 4-38, 10-4, Eastman Kodak Company, 5-5–5-6 Andrew Peller Limited, 7-52, 8-82 Board (CPPIB), 1-8–1-9 15-48, 22-68 Easton, 5-37 ANZ bank, 3-1 Canada Post, 15-3, 19-1, 19-3 Choice Properties Real Estate Eaton’s, 18-27 Apple Inc., 4-1, 12-8, 12-17, 12-34, Canada Revenue Agency (CRA), Investment Trust, 15-4 eBay, 16-1 15-14, 21-28 4-30, 5-67, 8-30, 8-32, 8-48, Chorus Aviation Inc., 20-88 ECT Merchant Investments Arthur Andersen, 1-3 9-10, 11-12, 13-14, 13-15, CIBC, 5-67–5-68, 7-7, 12-17 Corp., 2-11 Atlas Cold Storage Income Trust, 13-17, 15-17, 18-4, 18-27, CICA. See Canadian Institute of EDGAR, 4-70, 23-17 10-29, 22-38 18-35, 18-43, 19-15, 20-9 Chartered Accountants Eli Lilly and Company, 8-5, 12-20 Atmosphere, 7-73 Canadian Derivatives Exchange, (CICA) EMI Music Publishing, 12-18 ATV Music Publishing, 12-18 16-3 Cicis, 4-20 Empire Company Limited, 5-19–5-20, Auditing and Assurance Standards Canadian Institute of Chartered Cinefilm (CF), 15-57–15-58 7-10–7-11, 7-74, 8-47–8-48, Board (Canada), 23-17 Accountants (CICA), 1-13, CIPO. See Canadian Intellectual 8-82–8-83, 9-7, 10-74–10-75, A&W, 15-4 22-68 Property Office (CIPO) 13-41, 13-80, 14-55, 18-83 Canadian Intellectual Property Citicorp, 20-6 Enbridge, 15-4, 22-1 B Office (CIPO), 12-16, 12-18, ClubLink, 9-7 Enron Corporation, 1-3, 1-19, Bank of Canada, 16-5 12-19, 12-20 Coca-Cola Company, 6-86, 12-4, 2-11, 2-21, 2-32, 5-67, 5-68, Bank of Montreal, 4-69, 12-17, Canadian National Railway 12-17, 12-21 14-27, 21-54 15-9, 15-56 Company, 11-70, 18-83, CoinDesk.com, 15-1 Ericsson, 12-8 Bank of Nova Scotia, 15-9 20-87–20-88 Coles, 8-13 Ernst & Young (EY), 16-1 I-1 BMIndexes.indd Page 2 20/02/19 8:21 AM f-1223 /208/WB02420/9781119497042/bmmatter I-2 COMPANY InDEX European Aeronautic Defence and I 8-21, 8-82–8-83, 10-74–10-75, OPG. See Ontario Power Generation Space Company (EADS NV), IASB. See International Accounting 11-33, 12-69, 14-55, 18-20, (OPG) 6-85 Standards Board (IASB) 18-40–18-41, 18-83, 19-59, 20-87 Organisation for Economic European Financial Reporting IASC. See Accounting Standards London School of Economics, 20-4 Co-operation and Development Advisory Group, 1-21 Committee (IASC) London Stock Exchange, 17-46 (OECD), 9-1, 18-1, 18-3–18-4 IBI Group Inc., 5-12–5-13 Lord & Taylor, B-1, B-7, B-17 Orphan Well Association, 11-1 F ICBC, 12-17 Lord & Taylor Acquisition Inc., OSB. See Office of the Facebook, 6-1, 12-19, 18-43 IFRIC. See IFRS Interpretations B-7, B-8 Superintendent of Bankruptcy Fairfax Financial Holdings Committee (IFRIC) lululemon athletica inc., 12-3–12-4 (OSB) Limited, 5-37 IFRS Advisory Council, 1-15 Lyft, 4-1 OSC. See Ontario Securities Falconbridge Ltd., 11-20 IFRS DG. See IFRS Discussion Commission (OSC) FASB. See Financial Accounting Group (IFRS DG) M Oxford Industries, 22-38 Maclean’s, 13-33 Standards Board (FASB) IFRS Discussion Group (IFRS DG), Magna International Inc., 7-4, 10-74 FEI Canada, 19-26 1-14, 6-24, 14-24 P Mainstreet Equity Corp., 4-68 Pacific Safety Products Inc. (PSP), FGL Sports, 7-73 IFRS Foundation, 1-15 Management Commentary 13-9, 13-11 Financial Accounting Standards IFRS Interpretations Committee Consultative Group, 23-36 Papa John’s International, Inc., 17-1 Board (FASB), 1-12, 1-13, (IFRIC), 1-15, 1-18 Manufacturers Hanover Trust Patent Office, 12-19 1-16, 1-23, 2-4, 6-1, 7-41, IFRS Taxonomy Consultative Co., 7-42 PayPal, 6-1, 7-42 7-42, 17-28, 18-18, 18-24, Group, 1-24 Manulife Financial Corporation, PCAOB. See Public Company 18-33, 18-45, 19-11, 19-26, IIRC. See International Integrated 19-6 Accounting Oversight Board 20-4, 20-5, 22-10 Reporting Committee (IIRC) Maple Leaf Foods Inc., 3-39–3-40, (PCAOB) Financial Executives Institute IMAX, 12-19 5-69, 7-72, 18-82–18-83 Peekaboo Beans Inc., 23-24 Canada, 19-26 Impak Finance Inc., 15-1 Maple Leaf Sports & Entertainment Pembina Institute, 11-1 Financial Executives International, Imperial Metals Corporation, 10-8 Ltd., 23-1 PepsiCo, 6-86 2-33, 12-27 Indigo, 8-13 Maple Lodge Farms, 15-4 Performance Sports Group, 5-37 Financial Executives Research Indigo Books & Music Inc., 8-13, 9-7 Marks & Spencer Group plc, 13-42 PetroCanada, 7-4, 10-21 Foundation, 12-27 Innovation, Science and Economic Mark’s Work Wearhouse, 7-73 P&G.