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Note 23 - Impact of Recently Issued Accounting Standards (Tables) | 12 Months Ended
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Dec. 31, 2018
Notes Tables |
Schedule of Change in Accounting Estimate [Table Text Block] |
(in thousands of US dollars, except per share amounts) |  |  |  |  |  |  |  |  |  |  |  |
|  | Year ended December 31, 2017 |
|  | As previously reported |  |  | Lease brokerage revenue adjustment |  |  | Principal versus agent adjustment |  |  | Restated |
Statement of earnings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | 2,275,362 |  |  | $ | 13,569 |  |  | $ | 146,269 |  |  | $ | 2,435,200 |
Cost of revenues |  |  | 1,427,281 |  |  |  | 12,315 |  |  |  | 146,269 |  |  |  | 1,585,865 |
Selling, general and administrative expenses |  |  | 613,335 |  |  |  | 705 |  |  |  | - |  |  |  | 614,040 |
Income tax |  |  | 63,300 |  |  |  | (1,393 | ) |  |  | - |  |  |  | 61,907 |
Non-controlling interest share of earnings |  |  | 20,236 |  |  |  | 83 |  |  |  | - |  |  |  | 20,319 |
Non-controlling interest redemption increment |  |  | 22,583 |  |  |  | (190 | ) |  |  | - |  |  |  | 22,393 |
Net earnings attributable to Company |  |  | 49,313 |  |  |  | 2,049 |  |  |  | - |  |  |  | 51,362 |
Diluted net earnings per common share |  |  | 1.25 |  |  |  | 0.05 |  |  |  | - |  |  |  | 1.31 |
(in thousands of US dollars) |  | As at December 31, 2017 |
|  | As previously reported |  |  | Lease brokerage revenue adjustment |  |  | Principal versus agent adjustment |  |  | Restated |
Balance sheet |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable, net of allowance |  | $ | 383,385 |  |  | $ | (843 | ) |  | $ | - |  |  | $ | 382,542 |
Contract assets, current |  |  | - |  |  |  | 104,737 |  |  |  | - |  |  |  | 104,737 |
Unbilled revenues |  |  | 41,370 |  |  |  | (41,370 | ) |  |  | - |  |  |  | - |
Contract assets, non-current |  |  | - |  |  |  | 7,104 |  |  |  | - |  |  |  | 7,104 |
Deferred income tax asset, net |  |  | 52,394 |  |  |  | (3,993 | ) |  |  | - |  |  |  | 48,401 |
Accounts payable and accrued expenses |  |  | 252,904 |  |  |  | (25,817 | ) |  |  | - |  |  |  | 227,087 |
Accrued compensation |  |  | 365,709 |  |  |  | 53,926 |  |  |  | - |  |  |  | 419,635 |
Contract liabilities |  |  | - |  |  |  | 35,423 |  |  |  | - |  |  |  | 35,423 |
Unearned revenues |  |  | 11,919 |  |  |  | (11,919 | ) |  |  | - |  |  |  | - |
Deferred income tax liability, net |  |  | 18,579 |  |  |  | 465 |  |  |  | - |  |  |  | 19,044 |
Deficit |  |  | (128,411 | ) |  |  | 12,922 |  |  |  | - |  |  |  | (115,489 | )
Accumulated other comprehensive loss |  |  | (43,354 | ) |  |  | 197 |  |  |  | - |  |  |  | (43,157 | )
Non-controlling interests |  |  | 4,019 |  |  |  | 438 |  |  |  | - |  |  |  | 4,457 |

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- Definition Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.10-01.(a)(5)) -URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e777-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22595-107794 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 45 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=115929471&loc=d3e21843-107793 + Details
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