Note 2 - Basis of Presentation	6 Months Ended
Jun. 30, 2017
Notes to Financial Statements
Basis of Accounting [Text Block]	2. Basis of presentation: The accompanying unaudited interim consolidated balance sheets, and the related consolidated statements of operations and comprehensive income and cash flows reflect all adjustments, consisting of normal recurring adjustments, that are, in the opinion of management, necessary for a fair presentation of the financial position of Tucows and its subsidiaries as at June 30, 2017 and the results of operations and cash flows for the interim periods ended June 30, 2017 and 2016. The results of operations presented in this Quarterly Report on Form 10 -Q are not necessarily indicative of the results of operations that may be expected for future periods. The accompanying unaudited interim consolidated financial statements have been prepared by Tucows in accordance with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in the Company's annual audited consolidated financial statements and accompanying notes have been condensed or omitted. These interim consolidated financial statements and accompanying notes follow the same accounting policies and methods of application used in the annual financial statements and should be read in conjunction with the Company's audited consolidated financial statements and notes thereto for the year ended December 31, 2016 included in Tucows' 2016 Annual Report on Form 10 -K filed with the SEC on March 8, 2017. There have been no material changes to our significant accounting policies and estimates during the six months ended June 30, 2017 as compared to the significant accounting policies and estimates described in our Annual Report on Form 10 -K for the fiscal year ended December 31, 2016, except for the adoption of Accounting Standard Update No. 2016 - 09, Stock Compensation (Topic 718 ). See note 3 for more information. During the three and six months ended June 30, 2016, the Company recorded the cost of certain marketing credits as Sales and marketing expense which should have been recorded as a reduction in Net revenue. The Statement of Operations and Comprehensive Income and supplemental financial information for the comparative period correctly reflect these marketing credits as a reduction in Net revenues. This resulted in a decrease in Net revenues, and a corresponding decrease in Sales and marketing expenses of $0.3 million and $1.1 million for the three and six months ended June 30, 2016, respectively. These immaterial corrections have no impact on previously reported Income from operations, Net income, Earnings per share, or on the previously reported Consolidated Balance Sheets or Consolidated Statements of Cash Flows.

Basis of presentation:

The accompanying unaudited interim consolidated balance sheets, and the related consolidated statements of operations and comprehensive income and cash flows reflect all adjustments, consisting of normal recurring adjustments, that are, in the opinion of management, necessary for a fair presentation of the financial position of Tucows and

its subsidiaries as at

June 30, 2017

and the results of operations and cash flows for the interim periods ended

June 30, 2017

and

2016.

The results of operations presented in this Quarterly Report on Form

-Q are

not

necessarily indicative of the results of operations that

may

be expected for future periods.

The accompanying unaudited interim consolidated financial statements have been prepared by Tucows in accordance with the rules

and regulations of the United States Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in the Company's annual audited consolidated financial statements and accompanying notes have been condensed or omitted. These interim consolidated financial statements and accompanying notes follow the same accounting policies and methods of application used in the annual financial statements and should be read in conjunction with the Company's audited consolidated financial statements and notes thereto for the year ended

December 31, 2016

included in Tucows'

2016

Annual Report on Form

-K filed with the SEC on

March

2017.

There have been

material changes to our significant accounting policies and estimates during the

six

months ended

June 30, 2017

as compared to the significant accounting policies and estimates described in our Annual Report on Form

-K for the fiscal year ended

December

31,

2016,

except for the adoption of Accounting Standard Update

No.

2016

09,

Stock Compensation (Topic

718

See note

for more information.

During the

three

and

six

months ended

June 30, 2016,

the Company recorded the cost of certain marketing credits as Sales and marketing expense which should have been recorded as a reduction in Net revenue. The Statement of Operations and Comprehensive Income and supplemental financial information for the comparative period correctly reflect these marketing credits as a reduction in Net revenues. This resulted in a decrease in Net revenues, and a corresponding decrease in Sales and marketing expenses of

$0.3

million and

$1.1

million for the

three

and

six

months ended

June 30, 2016,

respectively. These immaterial corrections have

impact on previously reported Income from operations, Net income, Earnings per share, or on the previously reported Consolidated Balance Sheets or Consolidated Statements of Cash Flows.