Annual reports filed by certain Canadian issuers pursuant to Section 15(d) and Rule 15d-4

Leases (Tables)

v3.19.3.a.u2
Leases (Tables)
12 Months Ended
Dec. 31, 2019
Presentation of leases for lessee [abstract]  
Disclosure of additional information about leasing activities for lessee
A reconciliation of the operating lease commitments disclosed applying IAS 17 in the December 31, 2018 annual audited financial statements and the least liability recognized at the date of initial application of IFRS 16 is as follows:
 
$

Operating lease commitments disclosed at December 31, 2018
800

Less: adjustment resulting from lease modification made in January 2019
(497
)
Less: operating costs not included in measurement of lease liability
(287
)
Less: short-term leases recognized on a straight-line basis as expense
(16
)
Lease liability recognized as at January 1, 2019

Disclosure of quantitative information about right-of-use assets and lease liabilities
The change in accounting policy resulted in the following adjustments to the statement of financial position and statement of operations and comprehensive loss:
 
$

January 15, 2019 - Recognition of lease liability
425

Lease liability payments
(127
)
Interest expense
39

Foreign exchange impact on lease liability
18

Derecognition of lease liability
(355
)
December 31, 2019 - Lease liability

 
 
January 15, 2019 - Recognition right-of-use asset
425

Right-of-use asset amortization
(124
)
Derecognition of right-of-use-asset
(355
)
Gain on derecognition of right-of-use asset
54

December 31, 2019 - Right-of-use asset