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Adoption of IFRS 15 | 6 Months Ended
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Jun. 30, 2018
Disclosure of revenue from contracts with customers [Abstract] |
Adoption of IFRS 15 |
Note 14 Adoption of IFRS 15
As a result of adopting IFRS 15, we have changed the comparative figures for the three and six months ended June 30, 2017 and the year ended December 31, 2017. The impacts of adopting IFRS 15 on our previously reported results for the three and six months ended June 30, 2017 are provided below. The impacts of adopting IFRS 15 on our statement of financial position as at January 1, 2017 and December 31, 2017, our consolidated income statement and consolidated statement of cash flows for the year ended December 31, 2017, along with updated 2017 annual disclosures are included in Note 3, Adoption of IFRS 15, of our unaudited consolidated financial statements for the period ended March 31, 2018. Consolidated income statements The table below shows the impacts of adopting IFRS 15 on our previously reported consolidated income statements for the three and six months ended June 30, 2017.
| THREE MONTHS ENDED JUNE 30, 2017 | SIX MONTHS ENDED JUNE 30, 2017
(IN MILLIONS OF CANADIAN DOLLARS, EXCEPT SHARE AMOUNTS) | 2017 as previously reported |  | IFRS 15 impacts |  | 2017 upon adoption of IFRS 15 |  | 2017 as previously reported |  | IFRS 15 impacts |  | 2017 upon adoption of IFRS 15 |
Operating revenues | 5,699 |  | (11 | ) | 5,688 |  | 11,083 |  | (59 | ) | 11,024 |
Operating costs | (3,318 | ) | 12 |  | (3,306 | ) | (6,488 | ) | 12 |  | (6,476 | )
Severance, acquisition and other costs | (36 | ) | — |  | (36 | ) | (120 | ) | — |  | (120 | )
Depreciation | (769 | ) | 2 |  | (767 | ) | (1,491 | ) | — |  | (1,491 | )
Amortization | (211 | ) | 1 |  | (210 | ) | (396 | ) | 1 |  | (395 | )
Finance costs |  |  |  |  |  |
Interest expense | (238 | ) | — |  | (238 | ) | (472 | ) | — |  | (472 | )
Interest on post-employment benefit obligations | (18 | ) | — |  | (18 | ) | (36 | ) | — |  | (36 | )
Other (expense) income | (1 | ) | — |  | (1 | ) | 16 |  | — |  | 16 |
Income taxes | (297 | ) | (1 | ) | (298 | ) | (560 | ) | 12 |  | (548 | )
Net earnings | 811 |  | 3 |  | 814 |  | 1,536 |  | (34 | ) | 1,502 |
Net earnings attributable to: |  |  |  |  |  |
Common shareholders | 762 |  | 3 |  | 765 |  | 1,441 |  | (34 | ) | 1,407 |
Preferred shareholders | 32 |  | — |  | 32 |  | 63 |  | — |  | 63 |
Non-controlling interest | 17 |  | — |  | 17 |  | 32 |  | — |  | 32 |
Net earnings | 811 |  | 3 |  | 814 |  | 1,536 |  | (34 | ) | 1,502 |
Net earnings per common share - basic and diluted | 0.84 |  | 0.01 |  | 0.85 |  | 1.62 |  | (0.04 | ) | 1.58 |
Average number of common shares outstanding - basic (millions) | 900.1 |  | — |  | 900.1 |  | 888.0 |  | — |  | 888.0 |
Deficit The table below provides a reconciliation of our deficit at June 30, 2017 from amounts previously reported in 2017 to the amounts reported under IFRS 15. All amounts are after tax.
| AT JUNE 30, 2017 |
Total deficit as previously reported | (6,466 | )
Timing of revenue recognition | 777 |
Cost to obtain a contract | 251 |
Total deficit upon adoption of IFRS 15 | (5,438 | )
Consolidated statement of cash flows The table below shows the impacts of adopting IFRS 15 on select line items of our previously reported 2017 statement of cash flows for the three and six months ended June 30, 2017.
| THREE MONTHS ENDED JUNE 30, 2017 | SIX MONTHS ENDED JUNE 30, 2017
| 2017 as previously reported |  | IFRS 15 impacts |  | 2017 upon adoption of IFRS 15 |  | 2017 as previously reported |  | IFRS 15 impacts |  | 2017 upon adoption of IFRS 15 |
Cash flows from operating activities |  |  |  |  |  |
Net earnings | 811 |  | 3 |  | 814 |  | 1,536 |  | (34 | ) | 1,502 |
Depreciation and amortization | 980 |  | (3 | ) | 977 |  | 1,887 |  | (1 | ) | 1,886 |
Income taxes | 297 |  | 1 |  | 298 |  | 560 |  | (12 | ) | 548 |
Net change in operating assets and liabilities | 242 |  | (1 | ) | 241 |  | 8 |  | 47 |  | 55 |
Cash flows from operating activities | 2,154 |  | — |  | 2,154 |  | 3,467 |  | — |  | 3,467 |

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- Definition The entire disclosure for revenue from contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 15 -IssueDate 2017-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2017-03-01&anchor=sect_Presentation&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 15 -IssueDate 2017-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2017-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2017-03-09 + Details
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