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Recent Accounting Pronouncements and Changes to Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement [LineItems] |
Summary of Impacts of Adopting IFRS 15 in Consolidated Statement of Financial Position | The following tables summarize the impacts of adopting IFRS 15 in the Company’s consolidated financial statements as of December 31, 2018. Consolidated statement of financial position
|  | December 31, 2018 |
|  | As Reported $ |  |  | Before IFRS 15 $ |  |  | Increase (Decrease) $ |
Current assets |  |  |  |  |  |  |  |  |  |  |  |
Unbilled receivables |  |  | 384.6 |  |  |  | 444.4 |  |  |  | (59.8 | )
Contract assets |  |  | 59.7 |  |  |  | - |  |  |  | 59.7 |
Other assets |  |  | 23.2 |  |  |  | 20.3 |  |  |  | 2.9 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets |  |  | 21.2 |  |  |  | 21.8 |  |  |  | (0.6 | )
Other assets |  |  | 175.5 |  |  |  | 167.3 |  |  |  | 8.2 |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |
Deferred revenue |  |  | 174.4 |  |  |  | 165.7 |  |  |  | 8.7 |
Shareholders’ equity |  |  |  |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 851.2 |  |  |  | 848.9 |  |  |  | 2.3 |
Accumulated other comprehensive income |  |  | 163.1 |  |  |  | 163.7 |  |  |  | (0.6 | )
Summary of Impacts of Adopting IFRS 15 in Consolidated Statements of Income and Comprehensive Income (Loss) |
Consolidated statements of income and comprehensive income (loss) |
|  | For the year ended December 31, 2018 |
|  | As Reported $ |  |  | Before IFRS 15 $ |  |  | Increase (Decrease) $ |
Net income |  |  |  |  |  |  |  |  |  |  |  |
Gross revenue |  |  | 4,283.8 |  |  |  | 4,287.9 |  |  |  | (4.1 | )
Subconsultant/subcontractor and other direct expenses |  |  | 928.6 |  |  |  | 937.1 |  |  |  | (8.5 | )
Total income taxes |  |  | 55.0 |  |  |  | 53.8 |  |  |  | 1.2 |
Net income for the year from continuing operations |  |  | 171.3 |  |  |  | 168.1 |  |  |  | 3.2 |
Net loss from discontinued operation, net of tax |  |  | (123.9 | ) |  |  | (146.9 | ) |  |  | 23.0 |
Net income for the year |  |  | 47.4 |  |  |  | 21.2 |  |  |  | 26.2 |
Comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Exchange differences on translation of foreign operations |  |  | 124.1 |  |  |  | 124.7 |  |  |  | (0.6 | )
Other comprehensive income for the year, net of tax |  |  | 114.5 |  |  |  | 115.1 |  |  |  | (0.6 | )
Total comprehensive income for the year, net of tax |  |  | 161.9 |  |  |  | 136.3 |  |  |  | 25.6 |
Earnings per share, basic and diluted |  |  |  |  |  |  |  |  |  |  |  |
Continuing operations |  |  | 1.51 |  |  |  | 1.48 |  |  |  | 0.03 |
Discontinued operations |  |  | (1.09 | ) |  |  | (1.29 | ) |  |  | 0.20 |
Total basic and diluted earnings per share |  |  | 0.42 |  |  |  | 0.19 |  |  |  | 0.23 |
Summary of Measurement Category of Financial Assets | On the date of initial application, financial assets of the Company were as follows, with any reclassifications noted:
|  | Measurement Category |
|  | 2018 |  |  | 2017 |
Current financial assets |  |  |  |  |  |  |  |
Cash and cash deposits and cash in escrow |  |  | Amortized cost |  |  |  | FVPL |
Receivables and other current financial assets |  |  | Amortized cost |  |  |  | Amortized cost |
Non-current financial assets |  |  |  |  |  |  |  |
Investments held for self-insured liabilities (equity securities) |  |  | Mandatorily at FVPL |  |  |  | FVOCI |
Investments held for self-insured liabilities (bonds) |  |  | FVOCI |  |  |  | FVOCI |
Holdbacks on long-term contracts |  |  | Amortized cost |  |  |  | Amortized cost |
Indemnifications |  |  | FVPL |  |  |  | FVPL |
Other financial assets |  |  | Amortized cost |  |  |  | Amortized cost |
Increase (decrease) due to application of IFRS 15 [member] |
Statement [LineItems] |
Summary of Impact of Changes to Accounting Policies on After-tax | On the adoption of IFRS 15, the after-tax impact on retained earnings is as follows:
|  | Retained Earnings $ |
Change orders and claims |  |  | (3.0 | )
Significant financing component |  |  | 1.7 |
Construction services - discontinued operations |  |  | (22.6 | )
Total impact of change in accounting policy, January 1, 2018 |  |  | (23.9 | )
Increase (decrease) due to application of IFRS 9 [member] |
Statement [LineItems] |
Summary of Impact of Changes to Accounting Policies on After-tax | On the adoption of IFRS 9, the impact on equity (after-tax) is as follows:
|  | Retained Earnings $ |  |  | Accumulated Other Comprehensive Loss $ |
Reclassify equity securities from available-for-sale (AFS) to FVPL |  |  | 0.9 |  |  |  | (0.9 | )
Other |  |  | (0.8 | ) |  |  | - |
Total impact of changes in accounting policy, January 1, 2018 |  |  | 0.1 |  |  |  | (0.9 | )

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