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CPA Canada, the Canadian Association of Petroleum Producers (CAPP), and the Explorers and Producers Association of Canada (EPAC) created the Oil and Gas Industry Task Force on IFRSs (“Task Force”) to share views on IFRS application issues of relevance to junior oil and gas companies. The Task Force views are provided in a series of non-authoritative papers that are available through a free download. These views are of particular interest to Chief Financial Officers, Controllers and Auditors.