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Recent Accounting Pronouncements and Changes to Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Statement [LineItems]

Summary of Impacts of Adopting IFRS 16 in Consolidated Statement of Financial Position

The significant impact on the Company’s consolidated statement of financial position at January 1, 2019, after the adoption of IFRS 16 is as follows:

		January 1, 2019
		After IFRS 16 $				Before IFRS 16 $				Increase (Decrease) $
Current
Trade and other receivables			828.1				878.1				(50.0	)
Prepaid expenses			43.9				56.8				(12.9	)
Other assets			24.3				23.2				1.1
Non-current
Lease assets			561.8				-				561.8
Intangible assets			242.0				247.7				(5.7	)
Other assets			178.2				175.5				2.7
Total increase in assets											497.0
Current
Trade and other payables			566.9				567.2				(0.3	)
Lease liabilities			44.8				-				44.8
Provisions			41.7				42.4				(0.7	)
Other liabilities			5.0				23.2				(18.2	)
Non-current
Lease liabilities			600.2				-				600.2
Provisions			86.6				78.2				8.4
Deferred tax liabilities			42.8				54.3				(11.5	)
Other liabilities			10.9				105.4				(94.5	)
Shareholders’ equity
Retained earnings			820.0				851.2				(31.2	)
Total increase in liabilities and equity											497.0

Summary of lease liabilities reconciled to the total minimum lease payments

The lease liabilities as at January 1, 2019 can be reconciled to the total minimum lease payments disclosed in Note 20 of the Company’s annual consolidated financial statements as of December 31, 2018, as follows:

		January 1, 2019 $
Total minimum lease payments disclosed as at December 31, 2018			902.5
Commitments relating to short-term leases			(15.3	)
Commitments relating to leases of low-value assets			(6.3	)
Extension and termination options reasonably certain to be exercised			7.1
Payments relating to fixed non-lease components			13.0
Commitments relating to leases not commenced but committed			(54.4	)
Lease inducements receivable			(58.1	)
Undiscounted lease payments			788.5
Discount effect at January 1, 2019			(143.5	)
Lease liabilities recognized at January 1, 2019			645.0

X

- Definition

The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 8
-IssueDate 2019-01-01
-Paragraph 30
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2019-en-r&anchor=para_30_b&doctype=Standard
-URIDate 2019-03-27

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- Definition

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph C12
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C
-URIDate 2019-03-27

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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