2010 PricewaterhouseCoopers LLP, Canada. All rights reserved.

PricewaterhouseCoopers refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership, or, as the context requires, the
PricewaterhouseCoopers global network or other member rms of the network, each of which is a separate legal entity. 6188-0310
Examples of IFRS rst-time adoption
nancial statements
The 2011 date for mandatory adoption of International Financial Reporting Standards (IFRS) in Canada is
quickly approaching with a signicant number of entities focusing on the preparation of their rst-time IFRS
nancial statements. These entities are faced with the task of transitioning from Canadian GAAP to IFRS
and are looking for increased guidance to assist in the transitional process. In this Newsletter, we provide
a list of entities that have early adopted IFRS in 2009 or plan to early adopt in 2010. This Newsletter
is intended to be a reference tool only and is not designed to comment on the appropriateness of the
disclosures or application of IFRS principles contained within the companies nancial statements. Once
issued, these nancial statements will be available on SEDARs website at www.sedar.com
Company Name Year-end, rst-time adoption date Auditor
Austral Pacic Energy Ltd. December 31, 2008 KPMG
Anooraq Resources Corporation December 31, 2009 KPMG
Eastern Platinum Limited December 31, 2009 Deloitte and Touche
Northern Dynasty Minerals Ltd. December 31, 2009 Deloitte and Touche
SouthGobi Energy Resources Ltd. December 31, 2009 Deloitte and Touche
Tethys Petroleum Limited December 31, 2009 PricewaterhouseCoopers
Thomson Reuters Corporation December 31, 2009 PricewaterhouseCoopers
Platmin Ltd. February 28, 2010 PricewaterhouseCoopers
BPO Properties Ltd. December 31, 2010 Deloitte and Touche
Brookeld Properties Corporation December 31, 2010 Deloitte and Touche
Brookeld Renewable Power Inc. December 31, 2010 Deloitte and Touche
Golden Star Resources Ltd. December 31, 2010 PricewaterhouseCoopers
Gerdau Ameristeel Corporation December 31, 2010 Deloitte and Touche
USO8 Corporation December 31, 2010 KPMG
Newstrike Resources Ltd. March 31, 2010 MSCM
Newsletter
Professional, Technical, Risk & Quality Group