0000000000-19-014993.txt : 20191231
0000000000-19-014993.hdr.sgml : 20191231
20191030155224
ACCESSION NUMBER: 0000000000-19-014993
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20191030
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: FirstService Corp
CENTRAL INDEX KEY: 0001637810
STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500]
IRS NUMBER: 000000000
STATE OF INCORPORATION: A6
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 1140 BAY STREET, SUITE 4000
CITY: TORONTO
STATE: A6
ZIP: M5S 2B4
BUSINESS PHONE: (416) 960-9500
MAIL ADDRESS:
STREET 1: 1140 BAY STREET, SUITE 4000
CITY: TORONTO
STATE: A6
ZIP: M5S 2B4
FORMER COMPANY:
FORMER CONFORMED NAME: New FSV Corp
DATE OF NAME CHANGE: 20150326
PUBLIC REFERENCE ACCESSION NUMBER: 0001171843-19-001047
LETTER
1
filename1.pdf
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TEXT-EXTRACT
2
filename2.txt
October 30, 2019
Jeremy Rakusin
Chief Financial Officer
FirstService Corporation
1140 Bay Street, Suite 4000
Toronto, Ontario
M5S 2B4
Re: FirstService Corporation
Form 40-F for the year ended December 31, 2018
Filed February 20, 2019
File No. 001-36897
Dear Mr. Rakusin:
We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In our comment, we may ask you to
provide us
with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.
After reviewing your response to this comment, we may have additional
comments.
Form 40-F for the year ended December 31, 2018
Exhibit 2
Note 2. Summary of significant accounting policies, page 10
1. We note that you consider the collectability of accounts receivable to be
a significant
accounting estimate. We also note that the accounts receivable balance
represents more
than 20% of total assets as of September 30, 2019, December 31, 2018 and
December 31,
2017. Please tell us what consideration you gave to disclosing your
accounting policy
related to determining the collectability of accounts receivable and the
allowance for
doubtful accounts. Refer to ASC 235-10-50 and 310-10-50-4A.
In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.
Jeremy Rakusin
FirstService Corporation
October 30, 2019
Page 2
You may contact Jeffrey Lewis, Staff Accountant, at (202) 551-6216 or
Kristi Marrone,
Staff Accountant, at (202) 551-3429 with any questions.
Sincerely,
FirstName LastNameJeremy Rakusin
Division of
Corporation Finance
Comapany NameFirstService Corporation
Office of Real Estate
& Construction
October 30, 2019 Page 2
cc: Doug Cook
FirstName LastName