Corporation: Meets "Procient\" criteria and Determines ifthe interim Determines if the interim Does not determine if the 4.45 GMP and IFRS includes insights or opinions on reporting requirements are the reporting requirements are the interim reporting requirements [ACCSBOOB] the vaiue or impact of the same under GAAP' and IFRS and same under GAAP and tFRS but are the same under GM? and critical differences between provides an example to support example provided does not IFRS [0%] (amp and IFRS {100%} response {90%} support response or does not provide an example {7096] Corporation: Meets "Proficient"l criteria and Appraises one ofthe processes Appraises one of the processes Does not appraise one of the 4.45 Segments goes beyond rules to assas used to identify which segments used to identifyr whirh segments processes {0%} [ACCESODS] complaints or concerns {1M6} would have to be reported would have to be reported separately and provides separately but does not provide examples to support response examples to support response. {30%} or appraisal is oirsory orhas inaow racies {70%} Corporation: Meets \"Procient\" criteria and Evaluates the effectiveness of Evaluata the effectiveness of Does not evaluate the 4.45 Transparency defense is well supported and the process in supporting the process in supporting effectiveness of the process in [ACCEBOOS] logical {100%} transparency in nancial transparencyr in nancial supporting transparency in reporting and defends raponse reporting but does not defend nancial reporting {0%} {90%} response, or defense is weak or illogical [T091511 Corporation: Meets \"Procient\" criteria and Provides suggestions to improve Provides suggestions to improve Does not provide suggestions to 4.45 Sugestions to defense is well supported and the process and defends the process but does not defend improve the process {0%} Improve logical {100%} rationale {90%} rationale, or defense is weak or [ACCssocs] illogical [roars]: Corporation: Meets "Proficient\" criteria and Summarizes the impact of Summarizes the impact of Does not summarize the impact 4.45 Impact provides exampl to illustrate foreign exchange rates on the foreign exchange rates on the offoreign exchange rates on the [Am590414] claims [100%] tina ncial statements and nancial statements but does nancial statements [0%] determines the risks they pose not determine the rislzs they {90%) pose, or summary is cursory or has inaccuracies {was} Corporation: Two Meets \"Procient\" criteria and Describes the two methods Describes the two methods Does not describe the two 4.45 Methods description is exceptionally clear used to translate nancial used to translate nancial methods of translation {0%} [ACCEBOEM] and contextualized [100%] statements and howthe statements but does not functional currency plays a role in determining which is used {90%} dcribe how the functional currency plays a role in determining which is used, or dEcription is cursory or has inaccu racies {7096}