Note 2 - Basis of Presentation	6 Months Ended
Jun. 30, 2018
Notes to Financial Statements
Basis of Accounting [Text Block]	2. Basis of presentation: The accompanying unaudited interim consolidated balance sheets, and the related consolidated statements of operations and comprehensive income and cash flows reflect all adjustments, consisting of normal recurring adjustments, that are, in the opinion of management, necessary for a fair presentation of the financial position of Tucows and its subsidiaries as at June 30, 2018 and the results of operations and cash flows for the interim periods ended June 30, 2018 and 2017. The results of operations presented in this Quarterly Report on Form 10 -Q are not necessarily indicative of the results of operations that may be expected for future periods. The accompanying unaudited interim consolidated financial statements have been prepared by Tucows in accordance with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in the Company's annual audited consolidated financial statements and accompanying notes have been condensed or omitted. Other than the exception noted below, these interim consolidated financial statements and accompanying notes follow the same accounting policies and methods of application used in the annual financial statements and should be read in conjunction with the Company's audited consolidated financial statements and notes thereto for the year ended December 31, 2017 included in Tucows' 2017 Annual Report on Form 10 -K filed with the SEC on March 6, 2018 (the “2017 Annual Report”). There have been no material changes to our significant accounting policies and estimates during the six months ended June 30, 2018 as compared to the significant accounting policies and estimates described in our 2017 Annual Report, except for the adoption of Accounting Standards Update (“ASU”) No. 2014 - 09, Revenue from Contracts with Customers (Topic 606 ) (“ASU 2014 - 09” ). See Note 3 for more information. Beginning with this Quarterly Report on Form 10 -Q, all dollar values of current and comparative figures in the financial statements and accompanying tables have been rounded to the nearest thousand ( $000 ), except when otherwise indicated.

Basis of presentation:

The accompanying unaudited interim consolidated balance sheets, and the related consolidated statements of operations and comprehensive income and cash flows reflect all adjustments, consisting of normal recurring adjustments, that are, in the opinion of management, necessary for a fair presentation of the financial position of Tucows and its subsidiaries as at

June 30, 2018

and the results of operations and cash flows for the interim periods ended

June 30, 2018

and

2017.

The results of operations presented in this Quarterly Report on Form

-Q are

not

necessarily indicative of the results of operations that

may

be expected for future periods.

The accompanying unaudited interim consolidated financial statements have been prepared by Tucows in accordance with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in the Company's annual audited consolidated financial statements and accompanying notes have been condensed or omitted. Other than the exception noted below, these interim consolidated financial statements and accompanying notes follow the same accounting policies and methods of application used in the annual financial statements and should be read in conjunction with the Company's audited consolidated financial statements and notes thereto for the year ended

December 31, 2017

included in Tucows'

2017

Annual Report on Form

-K filed with the SEC on

March

2018

(the

“2017

Annual Report”). There have been

material changes to our significant accounting policies and estimates during the

six

months ended

June 30, 2018

as compared to the significant accounting policies and estimates described in our

2017

Annual Report, except for the adoption of Accounting Standards Update (“ASU”)

No.

2014

09,

Revenue from Contracts with Customers (Topic

606

)

(“ASU

2014

09”

). See Note

for more information.

Beginning with this Quarterly Report on Form

-Q, all dollar values of current and comparative figures in the financial statements and accompanying tables have been rounded to the nearest thousand (

$000

), except when otherwise indicated.