Aeterna Zentaris Inc. | CIK:0001113423 | 3

  • Filed: 3/28/2018
  • Entity registrant name: Aeterna Zentaris Inc. (CIK: 0001113423)
  • Generator: Workiva (WebFilings)
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1113423/000162828018003635/0001628280-18-003635-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1113423/000162828018003635/aezs-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001113423
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  • ifrs-full:StatementOfIFRSCompliance

    (a) Statement of compliance
    These consolidated financial statements as at December 31, 2017 and December 31, 2016 and for the years ended December 31, 2017, 2016 and 2015 have been prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB").
    The accounting policies in these consolidated financial statements are consistent with those of the previous financial year and previous quarter.
    These consolidated financial statements were approved by the Company's Board of Directors on March 27, 2018.
    The preparation of financial statements in accordance with IFRS requires the use of certain critical accounting estimates and the exercise of management's judgment in applying the Company's accounting policies. Areas involving a high degree of judgment or complexity and areas where assumptions and estimates are significant to the Company's consolidated financial statements are discussed in note 3 - Critical accounting estimates and judgments.