iFabric Corp. (IFA) 2014年年度报告「TSX」.pdf

1、 IFABRIC CORP.CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30,2014 AND 2013 (EXPRESSED IN CANADIAN DOLLARS)CONTENTS AUDITORS REPORT 1-2 CONSOLIDATED FINANCIAL STATEMENTS Consolidated Statements of Financial Position 3-4 Consolidated Statements of Earnings(Loss)and Comprehensive Earnings(Loss)5 Consol

2、idated Statements of Changes in Shareholders Equity 6 Consolidated Statements of Cash Flows 7 Notes to Consolidated Financial Statements 8-39 Page 1 of 39 INDEPENDENT AUDITORS REPORT To:The Shareholders of iFabric Corp.We have audited the accompanying consolidated financial statements of iFabric Cor

3、p.and its subsidiaries,which comprise the consolidated statements of financial position as at September 30,2014 and 2013 and the consolidated statements of earnings(loss)and comprehensive earnings(loss),changes in equity and cash flows for the years ended September 30,2014 and 2013,and a summary of

4、significant accounting policies and other explanatory information.Managements Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with International Financial Reporting S

5、tandards,and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement,whether due to fraud or error.Auditors Responsibility Our responsibility is to express an opinion on these consolidated

6、 financial statements based on our audit.We conducted our audit in accordance with Canadian generally accepted auditing standards.Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial st