ADVANZ PHARMA (CXRXF) 20-F 8 Mar 18 2017 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2017shares
Document And Entity Information [Abstract]
Entity Registrant Name	Concordia International Corp.
Entity Central Index Key	1,642,271
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	20-F
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding	51,282,901

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current
Cash and cash equivalents	$ 327,030	$ 397,917
Accounts receivable (Note 6)	146,028	182,492
Inventory (Note 7)	76,716	92,807
Prepaid expenses	6,415	6,837
Income taxes recoverable (Note 12)	872	4,417
Interest receivable (Note 13)	0	20,444
Other current assets	10,547	9,110
Current assets	567,608	714,024
Intangible assets (Notes 5 & 8)	1,503,878	2,279,720
Goodwill (Notes 9)	244,957	707,930
Fixed assets	3,426	5,366
Deferred income tax assets (Note 12)	2,466	979
Derivative financial instruments (Note 13)	0	23,555
Total Assets	2,322,335	3,731,574
Current
Accounts payable and accrued liabilities (Note 10)	201,913	169,493
Provisions (Note 11)	34,096	27,234
Income taxes payable (Note 12)	50,311	45,801
Current portion of long-term debt (Note 14)	3,688,418	76,492
Current portion of purchase consideration payable (Note 21)	1,835	104,039
Cross currency swap liability (Note 13)	114,431	0
Current liabilities	4,091,004	423,059
Long-term debt (Note 14)	0	3,469,285
Purchase consideration payable (Note 21)	6,549	7,505
Deferred income tax liabilities (Note 12)	135,119	181,238
Derivative financial instruments (Note 13)	0	27,854
Other liabilities	176	206
Total Liabilities	4,232,848	4,109,147
Shareholders' Deficit
Share capital (Note 15)	1,283,083	1,277,175
Contributed surplus	52,757	49,949
Accumulated other comprehensive loss	(294,745)	(343,824)
Deficit	(2,951,608)	(1,360,873)
Total Shareholders' Deficit	(1,910,513)	(377,573)
Total Liabilities and Shareholders' Deficit	$ 2,322,335	$ 3,731,574

Consolidated Statements of Loss

Consolidated Statements of Loss - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Profit or loss [abstract]
Revenue (Note 11)	$ 626,169,000	$ 816,159,000	$ 394,224,000
Cost of sales (Notes 7 & 25)	190,632,000	221,202,000	94,294,000
Gross profit	435,537,000	594,957,000	299,930,000
Operating expenses
General and administrative	50,690,000	56,455,000	29,697,000
Selling and marketing	38,266,000	51,133,000	23,486,000
Research and development	31,482,000	40,637,000	14,992,000
Acquisition related, restructuring and other	46,778,000	35,968,000	57,207,000
Share-based compensation (Note 17)	8,711,000	30,753,000	16,198,000
Initial exchange listing expenses	0	0	1,051,000
Amortization of intangible assets (Note 8)	226,425,000	182,819,000	75,810,000
Impairments (Notes 8 & 9)	1,194,765,000	1,132,243,000	0
Depreciation expense	1,962,000	1,939,000	477,000
Fair value (gain) loss	1,406,000	(8,929,000)	561,000
Litigation settlements (Note 19)	0	14,246,000	0
Total operating expenses	1,600,485,000	1,537,264,000	219,479,000
Operating income (loss) from continuing operations	(1,164,948,000)	(942,307,000)	80,451,000
Other income and expense
Interest and accretion expense (Notes 14)	506,794,000	300,690,000	129,195,000
Interest income (Note 13)	(61,302,000)	(21,671,000)	(311,000)
Fair value (gain) loss on derivative financial instruments (Note 13)	109,580,000	2,620,000	0
Gain on debt settlement (Note 14)	(21,188,000)	0	0
Foreign exchange (gain) loss	1,551,000	(3,626,000)	4,056,000
Unrealized foreign exchange (gain) loss (Note 13)	(72,891,000)	128,574,000	0
Loss from continuing operations before tax	(1,627,492,000)	(1,348,894,000)	(52,489,000)
Income taxes
Current income tax expense	18,491,000	36,846,000	8,858,000
Deferred	(55,248,000)	(71,647,000)	(31,922,000)
Net loss from continuing operations	(1,590,735,000)	(1,314,093,000)	(29,425,000)
Net loss from discontinued operations (Note 26)	0	(1,601,000)	(2,143,000)
Net loss for the year	$ (1,590,735,000)	$ (1,315,694,000)	$ (31,568,000)
Loss per share, from continuing operations
Basic loss per share from continuing operations (usd per share)	$ (31.10)	$ (25.76)	$ (0.81)
Diluted loss per share from continuing operations (usd per share)	(31.10)	(25.76)	(0.81)
Loss per share, including discontinuing operations
Basic loss per share (usd per share)	(31.10)	(25.79)	(0.87)
Diluted loss per share (usd per share)	$ (31.10)	$ (25.79)	$ (0.87)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of comprehensive income [abstract]
Loss for the year	$ (1,590,735)	$ (1,315,694)	$ (31,568)
Amounts that will be reclassified to net loss
Cumulative translation adjustment	97,714	(343,529)	(136,473)
Net investment hedge of GBP denominated loans (net of taxes of $(8,126) (2016 - $15,955; 2015 - $4,796))	(50,196)	105,559	32,454
Derivative financial instruments (net of taxes) (Note 13)	1,561	(1,561)	0
Other comprehensive income (loss) for the year, net of tax	49,079	(239,531)	(104,019)
Total comprehensive loss for the year	$ (1,541,656)	$ (1,555,225)	$ (135,587)

Consolidated Statements of Com5

Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of comprehensive income [abstract]
Tax on investment hedges	$ (8,126)	$ 15,955	$ 4,976

Consolidated Statements of Chan

Consolidated Statements of Changes in (Deficit) Equity - USD ($)	Total	Share Capital	Contributed Surplus	Accumulated Other Comprehensive Loss	Retained Earnings/(Deficit)
Number of shares, beginning (in shares) at Dec. 31, 2014		28,861,239
Shareholders' (deficit) equity, beginning at Dec. 31, 2014	$ 257,550,000	$ 247,035,000	$ 5,028,000	$ (274,000)	$ 5,761,000
Issuance of Common Stock (in shares)		20,896,708
Issuance of Common Stock	1,015,234,000	$ 1,015,234,000
Dividends (Note 15)	(11,720,000)				(11,720,000)
Exercise of share based compensation (in shares)		1,236,450
Exercise of share based compensation	5,640,000	$ 12,203,000	(6,563,000)
Share based compensation expense (Note 17)	16,248,000		16,248,000
Taxes for share based compensation	8,843,000		8,843,000
Loss for the year	(31,568,000)				(31,568,000)
Net investment hedge of GBP denominated loans (net of taxes of $(8,126) (2016 - $15,955; 2015 - $4,796))	32,454,000			32,454,000
Derivative financial instruments (net of taxes) (Note 13)	0
Cumulative translation adjustment	(136,473,000)			(136,473,000)
Number of shares, ending (in shares) at Dec. 31, 2015		50,994,397
Shareholders' (deficit) equity, ending at Dec. 31, 2015	1,156,208,000	$ 1,274,472,000	23,556,000	(104,293,000)	(37,527,000)
Dividends (Note 15)	(7,652,000)				(7,652,000)
Exercise of share based compensation (in shares)		95,159
Exercise of share based compensation	84,000	$ 2,703,000	(2,619,000)
Share based compensation expense (Note 17)	30,753,000		30,753,000
Taxes for share based compensation	(1,741,000)		(1,741,000)
Loss for the year	(1,315,694,000)				(1,315,694,000)
Net investment hedge of GBP denominated loans (net of taxes of $(8,126) (2016 - $15,955; 2015 - $4,796))	105,559,000			105,559,000
Derivative financial instruments (net of taxes) (Note 13)	(1,561,000)			(1,561,000)
Cumulative translation adjustment	(343,529,000)			(343,529,000)
Number of shares, ending (in shares) at Dec. 31, 2016		51,089,556
Shareholders' (deficit) equity, ending at Dec. 31, 2016	(377,573,000)	$ 1,277,175,000	49,949,000	(343,824,000)	(1,360,873,000)
Dividends (Note 15)	0
Exercise of share based compensation (in shares)		193,345
Exercise of share based compensation	0	$ 5,908,000	(5,908,000)
Share based compensation expense (Note 17)	8,716,000		8,716,000
Loss for the year	(1,590,735,000)				(1,590,735,000)
Net investment hedge of GBP denominated loans (net of taxes of $(8,126) (2016 - $15,955; 2015 - $4,796))	(50,196,000)			(50,196,000)
Derivative financial instruments (net of taxes) (Note 13)	1,561,000			1,561,000
Cumulative translation adjustment	97,714,000			97,714,000
Number of shares, ending (in shares) at Dec. 31, 2017		51,282,901
Shareholders' (deficit) equity, ending at Dec. 31, 2017	$ (1,910,513,000)	$ 1,283,083,000	$ 52,757,000	$ (294,745,000)	$ (2,951,608,000)

Consolidated Statements of Cha7

Consolidated Statements of Changes in (Deficit) Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of changes in equity [abstract]
Tax on investment hedges	$ (8,126)	$ 15,955	$ 4,976

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of cash flows [abstract]
Net loss from continuing operations	$ (1,590,735)	$ (1,314,093)	$ (29,425)
Adjustments to reconcile net loss to net cash flows from operating activities:
Interest and accretion expense (Notes 14)	506,794	300,690	129,195
Interest income (Note 13)	(61,302)	(21,671)	(311)
Depreciation and amortization (Note 8)	228,387	184,758	76,287
Share based compensation expense (Note 17)	8,711	30,753	16,198
Non-cash inventory fair value adjustments (Note 7)	311	21,412	33,932
Fair value (gain) loss (Note 21)	1,406	(8,929)	(99)
Impairments (Notes 8 & 9)	1,194,765	1,132,243	0
Income tax expense (recovery) (Note 12)	(36,757)	(34,801)	(23,064)
Realized loss on foreign exchange forward contract	0	0	5,126
Fair value (gain) loss on derivative financial instruments (Note 13)	109,580	2,620	0
Gain on debt settlement (Note 14)	(21,188)	0	0
Unrealized foreign exchange (gain) loss	(72,891)	128,574	0
Contingent consideration paid (Note 21)	(10,348)	(4,037)	0
Income taxes paid	(23,116)	(20,283)	(16,220)
Income tax refunds	4,933	0	0
Other non-cash items	2,169	1,177	338
Changes in non-cash working capital (Note 27)	42,440	6,088	(67,535)
Cash flows from operating activities - continuing operations	283,159	404,501	124,422
Cash flows from operating activities - discontinued operations	0	3,789	(2,417)
Net cash flows from operating activities	283,159	408,290	122,005
Cash flows used in investing activities
Purchase consideration paid	0	(30,677)	(3,807,160)
Purchase of fixed assets and development costs	(2,469)	(1,881)	(2,048)
Proceeds from sale of assets	1,108	0	10,000
Interest earned	824	966	0
Net cash flows used in investing activities	(537)	(31,592)	(3,799,208)
Cash flows (used in) from financing activities
Proceeds from credit facilities (Note 14)	0	350,000	4,154,500
Deferred financing costs paid	0	(20,275)	(203,032)
Proceeds from exercise of options	0	84	6,233
Repayment of long-term debt (Note 14)	(57,279)	(18,193)	(880,104)
Proceeds from issuance of common shares	0	0	805,140
Equity issuance costs paid	0	0	(21,289)
Loss on foreign exchange forward contract	0	0	(5,126)
Contingent consideration paid (Note 21)	(97,420)	(143,170)	(4,074)
Interest paid (Notes 13 & 14)	(294,297)	(251,734)	(42,878)
Interest received (Note 13)	76,616	0	0
Dividends paid	0	(11,477)	(10,060)
Net cash flows (used in) from financing activities	(372,380)	(94,765)	3,799,310
Net change in cash and cash equivalents	(89,758)	281,933	122,107
Effects of exchange rate changes on cash and cash equivalents	18,871	(39,464)	(9,429)
Cash and cash equivalents, beginning of year	397,917	155,448	42,770
Cash and cash equivalents, end of year	$ 327,030	$ 397,917	$ 155,448

Description of Business and Gen

Description of Business and General Information	12 Months Ended
	Dec. 31, 2017
General Information About Financial Statements [Abstract]
Description of Business and General Information	Description of Business and General Information Concordia International Corp. (the “ Company ”, “ Concordia ”, and together with its subsidiaries, the “ Group ”) is an international specialty pharmaceutical company, owning or licensing, through its subsidiaries, a diversified portfolio of branded and generic prescription products. Concordia changed the composition of its business segments during the period ended March 31, 2017 from three to two reportable segments, which currently consist of Concordia North America and Concordia International, as well as a Corporate cost centre. The Concordia North America segment has a diversified product portfolio that focuses primarily on the United States pharmaceutical market. During the period ended March 31, 2017, the Company aggregated its segments to include Orphan Drugs and Concordia North America into one reportable segment also named Concordia North America. Concordia North America operations are conducted through Concordia Pharmaceuticals Inc., S.à R.L. (" CPI ") and Concordia Laboratories Inc., S.à R.L. (" CLI "). CPI has a portfolio of branded products and authorized generic contracts. CLI owns Photofrin®, for the treatment of certain forms of rare cancer. CLI is currently focusing on the use of Photofrin® for the treatment of lung cancer in line with its approved indications. The Concordia International segment operations are conducted through Concordia Investments (Jersey) Limited and certain of its subsidiaries (“ Concordia International ”). Concordia International is an international specialty pharmaceutical business, owning or licensing a diversified portfolio of branded and generic prescription products, which are sold to wholesalers, hospitals and pharmacies in over 90 countries. Both the Concordia North America and Concordia International segments have products manufactured and sold through an outsourced production and distribution network and marketed internationally through a combination of direct sales and local partnerships, except for Photofrin® distribution in the United States, which is completed by an affiliate of the Company. Manufacturing is outsourced to a network of contract manufacturers. The Corporate cost centre consists of centralized costs incurred by the Company, as ultimate parent company of the Group. Concordia's business does not experience a significant amount of seasonal variation in demand. The Company’s shares are listed for trading on the Toronto Stock Exchange (“ TSX ”) under the symbol “CXR” and are listed for trading on the NASDAQ Global Select Market® under the symbol “CXRX”. The registered and head office of the Company is located at 277 Lakeshore Rd. East, Suite 302, Oakville, Ontario, L6J 1H9. These consolidated financial statements include trademarks that are protected under applicable intellectual property laws and are the property of Concordia or its affiliates or its licensors. Solely for convenience, the trademarks of Concordia, its affiliates and/or its licensors referred to in these financial statements may appear with or without the ® or TM symbol, but such references or the absence thereof are not intended to indicate, in any way, that the Company or its affiliates or licensors will not assert, to the fullest extent under applicable law, their respective rights to these trademarks. Any other trademarks used in these consolidated financial statements are the property of their respective owners.

Realignment of Capital Structur

Realignment of Capital Structure and Going Concern	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Realignment of Capital and Going Concern	Realignment of Capital Structure and Going Concern During the 2017 fiscal year, the Company announced as part of its long-term strategy an objective to realign its capital structure, which includes an intention to significantly reduce the Company’s existing secured and unsecured debt obligations. On October 20, 2017, as part of the Company’s efforts to realign its capital structure, the Company and one of its wholly-owned direct subsidiaries commenced a court proceeding under the Canada Business Corporation Act (" CBCA "). The CBCA is a Canadian corporate statute that includes provisions that allow Canadian corporations to restructure certain debt obligations, and is not a bankruptcy or insolvency statute. The preliminary interim order issued by the Ontario Superior Court of Justice (the " Court ") provides a stay of proceedings against any third party that is party to, or a beneficiary of, any loan, note, commitment, contract or other agreement with the Company or any of its subsidiaries, including the Company's debtholders, from exercising any rights or remedy or any proceeding, including, without limitation, terminating, demanding, accelerating, setting-off, amending, declaring in default or taking any other action under or in connection with any loan, note, commitment, contract, or other agreement of the Company and its subsidiaries on the terms set out in the Court order. In connection with the Company's efforts to realign its capital structure and as contemplated by the CBCA proceedings, the Company has elected to not make scheduled payments on the following debt obligations: payments under its 7% unsecured senior notes (Note 14 (d)); payments under its 9.5% unsecured senior notes (Note 14 (c)); and payments under its unsecured extended equity bridge facility (Note 14 (b)). In addition, as part of the CBCA proceedings, the Company has terminated the $200 million revolving facility under the Concordia International Credit Agreement (as defined herein), that was not drawn at the time of the commencement of the CBCA proceedings. During the CBCA proceedings, the Company has been, and intends to, continue to make scheduled ordinary course interest and principal payments under its secured debt facilities (Note 14 (a) and (e)), as applicable. Refer to Note 14 for additional details associated with events of default applicable under certain of the Company's credit facilities. On November 9, 2017, the Company entered into an agreement to settle its $34 million equity bridge facility at a discounted amount (Note 14 (b)). The commencement of the CBCA proceedings resulted in an event of default under the Concordia International Credit Agreement, the indentures governing the Company's 9% senior secured notes and 9.5% unsecured notes and the cross currency swap agreements (" Currency Swaps "), which defaults are subject to the stay of proceedings granted by the Court. As a result of the foregoing events of default, a cross default was triggered under the indenture governing the 7% unsecured senior notes and the extended bridge facility, however any demand for payment of this debt has been stayed by the preliminary interim order granted by the Court in the CBCA proceedings. As a result of these events all debt arrangements are presented as current liabilities. On October 20, 2017, the Company was notified by the counterparty to the Currency Swaps that one or more events of default occurred under the swap agreements as a result of the Company obtaining a preliminary interim order from the Court pursuant to the arrangement provisions of the CBCA. As a result of the foregoing, the counterparty to the Currency Swaps designated October 23, 2017 as the early termination date with respect to all transactions under the Currency Swaps. During the CBCA proceedings, the Company has been and intends to continue to make interest payments on the termination amount of the Currency Swaps, pursuant to the terms of the termination agreement between the Company and the counterparty. Future liquidity and operations of the Company are dependent on the ability of the Company to restructure its debt obligations and to generate sufficient operating cash flows to fund its on-going operations. If the Company does not complete the realignment of its capital structure through the CBCA process described above, it will be necessary to pursue other restructuring strategies, which may include, among other alternatives, proceedings under the Companies Creditors Arrangement Act and / or a filing under the United States Bankruptcy Code. The Company may not be able to restructure and reduce its debt obligations and this results in a material uncertainty that may cast significant doubt upon the Company’s ability to continue as a going concern. These financial statements have been prepared on a going concern basis, which asserts the Company has the ability in the near term to continue to realize its assets and discharge its liabilities and commitments in a planned manner giving consideration to the above and expected possible outcomes. Conversely, if the going concern assumption is not appropriate, adjustments to the carrying amounts of the Company's assets, liabilities, revenues, expenses and balance sheet classifications may be necessary, and these adjustments could be material. As of December 31, 2017 , the Group’s liquidity primarily consisted of approximately $ 327 million ( 2016 - $ 398 million) of cash and cash equivalents. During the CBCA process, the Company intends to continue to operate its business and satisfy its obligations to its service providers, suppliers, contractors and employees in the ordinary course of business.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Corporate Information And Statement Of IFRS Compliance [Abstract]
Significant accounting policies	Significant Accounting Policies (a) Basis of Presentation These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (“ IFRS ”). The consolidated financial statements have been prepared under the historical cost convention, except for certain financial instruments that are measured at fair value, as described in (n) and (p) below. The accounting policies have been consistently applied throughout the year unless otherwise stated. The preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 4. The consolidated financial statements are prepared on a going concern basis and have been presented in U.S. dollars, which is also the Company’s functional currency. (b) Basis of Consolidation The wholly owned subsidiaries of the Company are consolidated to produce the financial results for the consolidated corporation. All intercompany transactions, balances, income and expenses on transactions between the subsidiaries are fully eliminated. Profits and losses resulting from intercompany transactions that were recognized are also fully eliminated. These consolidated financial statements include the following wholly owned material subsidiaries of the Company: CLI, CPI, Concordia Financing (Jersey) Limited, Concordia Investments (Jersey) Limited, Amdipharm Holdings S.à R.L., Amdipharm AG, Amdipharm BV, Amdipharm Limited, Amdipharm Mercury Holdco UK Ltd., Amdipharm Mercury UK Ltd., Concordia Holdings (Jersey) Limited, Amdipharm Mercury International Limited, Concordia Investment Holdings (UK) Limited, Mercury Pharma Group Ltd., Abcur AB, Concordia International Rx (UK) Limited, Focus Pharma Holdings Limited, Focus Pharmaceuticals Limited, Mercury Pharma (Generics) Ltd., Mercury Pharmaceuticals (Ireland) Ltd., Mercury Pharma International Ltd., and Mercury Pharmaceuticals Ltd. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with those followed by other members of the Company. (c) Comparative Financial Information Certain prior period balances have been re-classified to conform with the current period financial statement presentation. (d) Segment Reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The chief operating decision maker (“ CODM ”), who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Chief Executive Officer of the Company. (e) Business Combinations Acquisitions have been accounted for as business combinations using the acquisition method. The consideration transferred in a business combination is measured at fair value at the date of acquisition. Acquisition-related transaction costs are recognized in income and comprehensive income as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed are initially recognized at their fair value. Goodwill is measured as the excess of the sum of the consideration transferred and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed. When the consideration transferred by the Group in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Changes in fair value that are not considered measurement adjustments are recognized through the consolidated statement of loss. Measurement period adjustments are adjustments that arise from additional information obtained during the ‘measurement period’ (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date. Contingent consideration that is classified as a financial asset or a financial liability is remeasured at subsequent reporting dates, with the corresponding gain or loss being recognized in the consolidated statement of loss. (f) Foreign Currency Translation The Company’s consolidated financial statements are presented in U.S. dollars, which is the Company’s functional currency. Each entity in the Group determines its own functional currency, and items included in the financial statements of each entity are measured using that functional currency. All of the Company’s significant subsidiaries report in U.S dollars with the exception of Concordia International and its subsidiaries which report primarily in Great British Pounds and certain others in Indian Rupees, Euros, South African Rand, United Arab Emirates Dirham, Hong Kong Dollars, Australian Dollars and Swedish Krona. Transactions in foreign currencies are initially recorded at the functional currency rate of exchange prevailing at the date of each transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency spot rate of exchange prevailing at the balance sheet dates. All differences are taken to the consolidated statements of loss. Non-monetary items measured at historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates in effect at the date when the fair value was determined. The assets and liabilities of foreign operations are translated into U.S. dollars at the rate of exchange prevailing at the balance sheet dates, and their consolidated statements of loss are translated at exchange rates prevailing at the average exchange rate for the period. The exchange differences arising on the translation are taken directly to a separate component of equity (accumulated other comprehensive income (loss)). On disposal or dissolution of a foreign operation, the deferred cumulative amount recognized in equity relating to the particular foreign operation is recognized in the consolidated statements of loss. (g) Cash and cash equivalents Cash and cash equivalents includes cash on hand, deposits held with financial institutions and other short-term, highly liquid investments with maturities of three months or less that are readily convertible to cash and which are subject to an insignificant risk of changes in value. Cash equivalents as at December 31, 2017 includes deposits held with major financial institutions of $ 73,712 ( 2016 - $ 305,980 ). (h) Inventory Inventories consist of raw materials, work-in-progress and finished goods. Inventory, other than inventory acquired through a business combination, is valued at the lower of cost based on weighted average cost and net realizable value. Net realizable value is the estimated selling prices less applicable selling expenses and costs to complete the sale. If the carrying value exceeds the net realizable value, a write-down is recognized. A reserve is taken on inventory for quantities not expected to be consumed. This reserve offsets the inventory balance. Inventories acquired through business combinations are initially recognized at fair value. (i) Intangible assets Intangible assets are measured at cost less accumulated amortization and accumulated impairment losses. The assets are amortized using the straight line method over their estimated useful life, or using a declining balance approach if more appropriate based on the pattern in which the assets future economic benefits are expected to be consumed by the Company. The declining balance rate used by the Company for certain acquired product rights ranges between 10% and 50% annually. Amortization recorded on all other intangibles applied on a straight line basis is as follows: Acquired product rights and manufacturing processes 7-35 years Intellectual property 20 years Customer list 4 years Supplier contracts 5 years Distribution contracts 5 years Software and other intangibles 3-5 years The estimated useful life is reviewed at the end of each reporting period with the effect of any changes in estimate being accounted for on a prospective basis. In-process research & development (" IPR&D ") acquired in a business combination is capitalized as an indefinite-lived intangible asset and accordingly is not amortized, but is tested for impairment on an annual basis or more frequently if there are indications that IPR&D may be impaired. When IPR&D is completed, the asset will be assigned a useful life and amortized, or when abandoned, written off as an impairment. Indefinite life intangible assets, including IPR&D, are measured at cost less accumulated impairment losses. Costs incurred on development projects are recognized as intangible assets when technical feasibility has been met, management resources and intention to develop are committed, expenditures can be measured reliably and there is an expectation of future economic benefits. Other development expenditures are recognized as an expense as incurred. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Intellectual property acquired in a business combination is recognized separately as an intangible asset if it meets the definition of an intangible asset in accordance with IAS 38 and its fair value can be measured reliably. All development costs with a finite useful life that have been capitalized are amortized from the commencement of the commercial production of the product on a straight-line basis over the period of its expected benefit. (j) Goodwill Goodwill represents the excess fair value of consideration transferred over the fair value of the underlying net assets in a business combination, and is measured at cost less accumulated impairment losses. Goodwill is not amortized, but is tested for impairment on an annual basis or more frequently if there are indications that goodwill may be impaired. For the purposes of impairment testing, goodwill is allocated to each of the Company’s cash generating units (“ CGU ”) or group of CGU's, that are expected to benefit from the synergies of the acquisitions. If the recoverable amount of the CGU or group of CGU's is less than the carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill and then to other assets of the CGU or group of CGU's. (k) Impairment of Non-Financial Assets The Company reviews assets such as property and equipment and intangible assets with finite useful lives for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets with indefinite lives are tested for impairment annually or more frequently if events or changes in circumstances indicate that they may be impaired. For the purpose of measuring recoverable amounts, assets are grouped at the lowest levels for which there are separately identifiable cash flows. Recoverable amount is the higher of an asset’s fair value less the cost of disposal and value in use, (being the present value of the expected future cash flows of the relevant asset or CGU), as determined by management. Any impairment losses are recognized immediately in the consolidated statement of loss and comprehensive loss. Non-financial assets other than goodwill that suffered impairment are reviewed for possible reversal of the impairment at each reporting date. (l) Provisions Provisions are recognized when present (legal or constructive) obligations as a result of a past event will lead to a probable outflow of economic resources and amounts can be estimated reliably. Provisions are measured at management’s best estimate of the expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are more prevalent within the Concordia North America segment when compared to the Concordia International segment. The provision level is also subject to factors such as product mix and customer mix which may result in higher levels of gross to net adjustment. Refer to Note 4 , which provides further detail regarding the estimates involved in making provisions. The Company performs evaluations to identify onerous contracts and, where applicable, records provisions for such contracts. All provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. In those cases where the possible outflow of economic resources as a result of present obligations is considered remote, no liability has been recognized. (m) Net Investment Hedge The Company has designated its Great British Pounds (" GBP " or " £ ") denominated term loan (refer to Note 14 ) as a net investment hedge with its investment in Concordia International as this loan was entered into at the time of the acquisition of the Concordia International segment and formed part of the consideration transferred. This term loan is carried at amortized cost, however foreign currency translation adjustments of the financial liability are recorded in other comprehensive loss at each reporting period on a net of tax basis, along with the associated cumulative translation adjustment associated with the hedged investment. There have been no amounts recorded in the consolidated statement of loss with respect to ineffective portions of the hedge or subsequent changes from the initial designation of the net investment hedge. (n) Derivative Financial Instruments The Company's derivative financial instruments related to Currency Swaps that were terminated effective October 23, 2017 (refer to Note 13 ). Prior to termination the Currency Swaps were carried at fair value. The Company does not hold derivative financial instruments for trading or speculative purposes. The Company had designated certain cross currency swap agreements as qualifying hedging instruments and accounted for them as cash flow hedges pursuant to IAS 39, "Financial Instruments: Recognition and Measurement." These instruments subsequently became ineffective and therefore the Company no longer applied hedge accounting. The Company also had cross currency swap agreements where hedge accounting had not been applied. Changes in the fair value of derivative financial instruments are reported in the consolidated statement of loss, except for foreign currency cash flow hedges that meet the conditions for hedge accounting. The portion of the gain or loss on the hedging instruments that are determined to be an effective hedge are recognized directly in other comprehensive loss, and the ineffective portion in the consolidated statement of loss. Gains or losses recognized in other comprehensive income are subsequently recognized in the statement of loss in the same period in which the hedged underlying transaction or firm commitment is recognized in the consolidated statement of loss. In order to qualify for hedge accounting, the Company is required to document, at the inception of the hedge, the relationship between the item being hedged and the hedging instrument. The Company is also required to document and demonstrate an assessment of the relationship between the hedged item and the hedging instrument, which shows that the hedge will be highly effective on an ongoing basis. This effectiveness testing is performed at the end of each reporting period to ensure that the hedge remains highly effective. (o) Income Taxes Income taxes are comprised of current and deferred taxes. These taxes are accounted for using the liability method. Current tax is recognized in connection with income for tax purposes, unrealized tax benefits, excluding interest in respect thereof, and the recovery of tax paid in a prior period. The determination of income for tax purposes requires interpretation of the relevant rules and judgment, therefore an unrealized tax benefit may arise in connection with taxation years that have not yet been reviewed by the relevant tax authority. If appropriate, an unrealized tax benefit will be realized in the reporting period in which the Company determines that realization is not in doubt. Current tax is measured at the tax rate applicable to the taxation period during which the income for tax purposes arose. Deferred tax is recognized on the difference between the carrying amount of an asset or a liability, as reflected in the financial statements, and the corresponding tax base, used in the computation of income for tax purposes (“ temporary difference ”). A deferred tax liability is generally recognized for any temporary difference in respect of an asset where the carrying amount exceeds the tax base and in respect of a liability where the tax base exceeds the carrying amount. A deferred tax asset is generally recognized for any temporary difference in respect of an asset where the tax base exceeds the carrying amount, in respect of a liability where the carrying amount exceeds the tax base and to the extent that it is probable that income for tax purposes will be available from which the temporary difference can be deducted. Deferred tax is not recognized if a temporary difference arises in connection with goodwill or the initial recognition (other than in a business combination) of an asset or liability in a transaction that affects neither income for tax purposes nor income for accounting purposes. The carrying amount of a deferred tax asset is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient income for tax purposes will be available from which the temporary difference can be deducted. Deferred taxes are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that are enacted or substantively enacted during the reporting period and reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to realize the asset or settle the liability that gave rise to the temporary difference. Income taxes are recognized in the consolidated statement of loss, except when they relate to an item that is recognized in other comprehensive loss or directly in equity, in which case, the taxes are also recognized in other comprehensive loss or directly in equity, respectively. Where income taxes arise from the initial accounting for a business combination, these are included in the accounting for the business combination. (p) Financial Instruments The Company classifies all financial instruments as held-to-maturity, available-for-sale, fair value through profit or loss (“ FVTPL ”), loans and receivables or other liabilities. Financial assets held-to maturity, loans and receivables and financial liabilities other than those classified as FVTPL, are measured at amortized cost using the effective interest method. Available-for-sale instruments are measured at fair value with unrealized gains and losses recognized in other comprehensive income (loss). Financial liabilities are classified as either FVTPL or other financial liabilities. Financial liabilities are classified as FVTPL when the liability is either classified as held-for-trading or it is designated as FVTPL. A financial liability may be designated at FVTPL upon initial recognition if it forms part of a contract containing one or more embedded derivatives. Instruments classified as FVTPL are measured at fair value with unrealized gains and losses recognized in net income (loss). Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Transaction costs associated with FVTPL financial assets are expensed as incurred, while transaction costs associated with all other financial liabilities are included in the initial carrying amount of the asset. Financial assets and financial liabilities are recognized on the consolidated balance sheet when the Company becomes a party to the contractual provisions of the financial instrument. Financial assets are derecognized when the Company transfers substantially all risks and rewards of ownership or the contractual rights to the cash flows expire. Financial liabilities are derecognized when the obligation is discharged, cancelled or expired. The following table illustrates the classification and measurement of the Company’s financial instruments: Financial Instruments Loans and receivables at amortized cost Other financial liabilities at amortized cost FVTPL Derivatives used for hedging - FVTPL As at Dec 31, 2017 Cash and cash equivalents 327,030 — — — 327,030 Accounts receivable 146,028 — — — 146,028 Accounts payable and accrued liabilities — (201,913 ) — — (201,913 ) Provisions — (34,096 ) — — (34,096 ) Cross currency swap liability — (114,431 ) — — (114,431 ) Long-term debt — (3,688,418 ) — — (3,688,418 ) Purchase consideration payable — — (8,384 ) — (8,384 ) 473,058 (4,038,858 ) (8,384 ) — (3,574,184 ) Financial Instruments Loans and receivables at amortized cost Other financial liabilities at amortized cost FVTPL Derivatives used for hedging - FVTPL As at Dec 31, 2016 Cash and cash equivalents 397,917 — — — 397,917 Accounts receivable 182,492 — — — 182,492 Interest receivable 20,444 — — — 20,444 Derivative contract assets — — — 23,555 23,555 Accounts payable and accrued liabilities — (169,493 ) — — (169,493 ) Provisions — (27,234 ) — — (27,234 ) Long-term debt — (3,545,777 ) — — (3,545,777 ) Purchase consideration payable — (92,182 ) (19,362 ) — (111,544 ) Derivative contract liabilities — — — (27,854 ) (27,854 ) 600,853 (3,834,686 ) (19,362 ) (4,299 ) (3,257,494 ) Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: • in the principal market for the asset or liability, or • in the absence of a principal market, in the most advantageous market for the asset or liability. The principal or the most advantageous market must be accessible by the Company. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the consolidated financial statements are categorized within the fair value hierarchy, described, as follows, based on the lowest-level input that is significant to the fair value measurement as a whole: Level 1: Valuations based on quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2: Valuations based on directly or indirectly observable inputs in active markets for similar assets or liabilities, other than Level 1 prices, such as quoted interest or currency exchange rates; and Level 3: Valuations based on significant inputs that are not derived from observable market data, such as discounted cash flow methodologies based on internal cash flow forecasts. Derivative contract liabilities are considered as Level 2 financial instruments in the hierarchy. Purchase consideration payables are considered as Level 2 and Level 3 financial instruments in the hierarchy. (q) Share-based Compensation The Company has a stock option plan as described in Note 17 that allows for the issuance of stock options to employees, directors, officers, and others as determined by the Company’s board of directors (the “ Board of Directors ”). Under IFRS, each option installment is treated as a separate option grant with graded-vesting features, forfeitures are estimated at the time of grant and revised if actual forfeitures are likely to differ from previous estimates, and options granted to parties other than employees are measured at their fair value on the date goods or services are received. Over the vesting period of the option grants, the fair value is recognized as compensation expense and a related credit is recorded as reserve for share-based compensation. The reserve for share-based compensation is reduced as options are exercised through a credit to share capital. The consideration paid by option holders is credited to share capital when the options are exercised. The Company has a long term incentive plan as described in Note 17 . For each Restricted Share Unit (“ RSU ”), Deferred Share Unit (“ DSU ”) or Performance Based RSU (“ Performance Based RSU ”) granted under the long-term incentive plan, the Company recognizes an expense equal to the market value of a Concordia common share at the date of grant based on the number of RSUs, DSUs and Performance Based RSUs expected to vest, recognized over the term of the vesting period, with a corresponding credit to reserve for share based compensation anticipated to be equity settled or a corresponding credit to a liability for those anticipated to be cash settled. Additional RSUs, DSUs or Performance Based RSUs are issued to reflect dividends declared on the common shares. Certain Performance Based RSUs are subject to market based vesting conditions and have been valued using a Monte Carlo valuation model. Compensation expense is adjusted for subsequent changes in management’s estimate of the number of RSUs, DSUs or Performance Based RSUs that are expected to vest and, for RSUs, DSUs or Performance Based RSUs anticipated to be cash settled, changes in the market value of Concordia common shares. The effect of these changes is recognized in the period of the change. Vested RSUs, DSUs and Performance Based RSUs are settled either in Concordia common shares or in cash or a combination thereof at the discretion of the Company. (r) Earnings (Loss) Per Share Basic earnings (loss) per share is calculated by dividing the net income by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share is calculated by dividing the applicable net earnings by the sum of the weighted average number of shares outstanding during the year and all additional common shares that would have been outstanding if potentially dilutive common shares had been issued during the year. (s) Revenue Recognition Revenue is recognized in the consolidated statement of loss when goods are delivered and title has passed, at which time all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue represents the amounts receivable after the deduction of discounts, harmonized sales tax, value-added tax, other sales taxes, allowances given, provisions for chargebacks, other price adjustments and accruals for estimated future rebates and returns. The Company operates in a number of different geographical segments, with different markets. Further detail by segment related to revenue recognition is described below: Concordia North America segment Revenue within the Concordia North America segment is primarily derived from two customer groups, those being wholesalers and Authorized Generic Partners (“ AG Partners ”). Revenue is recognized at the time of sale to the wholesaler and AG Partners as the following revenue recognition criteria have been met; 1) the wholesalers and AG Partners are responsible for setting their sales price to the final customer and collecting on their receivables; 2) the Company can reliably measure the amount of revenue to be recognized (this includes the impact of gross to net adjustments, including expected returns, wholesaler and retail inventory levels, prescription data, current market trends, competitor activity and historical experience); 3) the wholesalers and AG Partners are responsible for managing their customers; and 4) costs associated with the sale have been incurred at the time the product is sold to the wholesaler and the AG Partner. Revenue related to Photofrin® is concentrated primarily within the United States and operates through distributors. The point of revenue recognition is at the time the distributors receive the product. Revenue is recognized at this time as the distributor has no right of return, except for expired product (at which point they are entitled only to a replacement product), and full risk of ownership of the product has been transferred. The Company also earns revenue from licensing and profit-sharing arrangements. Under these arrangements revenue is recognized on an accrual basis in accordance with the substance of the relevant agreement. Arrangements determined on a time basis are recognized on a straight-line basis over the period of the agreement. Arrangements that are based on production, sales and other measures are recognized by reference to the underlying arrangement. Royalty income is recognized on an accrual basis in accordance with royalty agreements. Concordia International segment The Concordia International segment is similar to the Concordia North America segment, as revenue is recognized at the time of sale to the wholesalers, hospitals and pharmacies. The Concordia International segment is not subject to significant levels of gross to net adjustments. Revenue is recognized on either shipment or receipt by the customer depending on the contractual terms of the sales agreement. (t) Recent Accounting Pronouncements The following pronouncements were issued by the International Accounting Standards Board (" IASB ") or the IFRS Interpretations Committee. Those pronouncements that are not applicable or do not have a significant impact to the Company have been excluded from the summary below. (i) Recent accounting pronouncements not yet adopted The following pronouncements have not yet been adopted by the Company and are being evaluated to determine the resultant impact, as summarized below. Revenue Recognition IFRS 15, "Revenue from Contracts with Customers" (" IFRS 15 "), provides a comprehensive five-step revenue recognition model for all contracts with customers. IFRS 15 will replace IAS 18 which covers contracts for goods and services and IAS 11 which covers construction contracts. The IFRS 15 revenue recognition model requires management to exercise significant judgment and make estimates that affect revenue recognition. The new standard is based on the principle that revenue is recognized when control of a good or service transfers to a customer. The standard permits either a full retrospective or a modified retrospective approach for the adoption. IFRS 15 is effective for annual periods beginning on or after January 1, 2018, with earlier application permitted. Management has assessed the effects of applying the new standard on the Company's financial statements and has identified the following areas that will be affected: • Accounting for variable consideration - IFRS 15 requires that the Company recognize revenue as performance obligations are satisfied to the extent there will not be a significant reversal in the future when the uncertainty surrounding any components of variable consideration is subsequently resolved. This has the potential to i

Critical Accounting Estimates a

Critical Accounting Estimates and Judgments and Key Sources of Estimation Uncertainty	12 Months Ended
	Dec. 31, 2017
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Critical Accounting Estimates and Judgments and Key Sources of Estimation Uncertainty	Critical Accounting Estimates and Judgments and Key Sources of Estimation Uncertainty The preparation of the consolidated financial statements requires management to make a number of judgments, estimates and assumptions regarding recognition and measurement of assets, liabilities, income and expenses. Actual results may differ from these estimates. Information about the judgments, estimates and assumptions that have the most significant effect on the recognition and measurement of assets, liabilities, income and expenses are discussed below. Revenue Recognition i. Chargebacks The provision for chargebacks is a significant and complex estimate used in the recognition of revenue. In the United States, the Company sells its products directly to wholesale distributors. The wholesale distributors sell directly to independent pharmacies, managed care organizations, hospitals and group purchasing organizations (“ indirect customers ”). The difference between what price the Company sells to the wholesaler and what price the wholesaler sells to the indirect customer is called a chargeback. The provision for chargebacks is based on the historical sales mix of the wholesalers for their government and retail customers. As sales are made to large wholesale customers, the Company continually monitors the provision for chargebacks and makes adjustments when it believes that actual chargebacks may differ from estimated provisions. ii. Returns The provision for returns is a significant and complex estimate used in the recognition of revenue. The Company has a returns policy that allows wholesalers to return the product within a specified period prior to and subsequent to the expiration date. Provisions for returns are recognized in the period in which the underlying sales are recognized, as a reduction of sales revenue. The Company estimates provisions for returns based upon historical experience, representing management’s best estimate. While such experience has allowed for reasonable estimations in the past, history may not always be an accurate indicator of future returns. The Company continually monitors provisions for returns and makes adjustments when it believes that actual product returns may differ from established reserves. iii. Rebates The provision for rebates is a significant and complex estimate used in the recognition of revenue. Rebates are granted to healthcare authorities and under contractual arrangements with certain customers. Products sold in the United States are covered by various programs (such as Medicaid and Medicare) under which products are sold at a discount. The Company estimates its provisions for rebates based on current contractual terms and conditions as well as the historical experience, changes to business practices and credit terms. While such experience has allowed for reasonable estimations in the past, history may not always be an accurate indicator of future rebate liabilities. The Company continually monitors the provision for rebates and makes adjustments when it believes that actual rebates may differ from established provisions. All rebates are recognized in the period in which the underlying sales are recognized as a reduction of sales revenue. iv. Other price adjustments The provision for other price adjustments is a significant and complex estimate used in the recognition of revenue. Other price adjustments are credits issued by the wholesaler to reflect various decreases in the selling price. The price that the Company sells to the wholesaler is called the Wholesale Acquisition Cost (or “ WAC ”). Decreases to WAC are discretionary decisions made by the wholesalers to reflect competitive market conditions. Amounts recorded for other price adjustments are based upon estimated decline in market prices. The Company regularly monitors these and other factors and re-evaluates the provision as additional information becomes available. v. Prompt pay The provision for prompt pay is an estimate used in the recognition of revenue. Prompt pay are discounts offered to customers for making early payments on their invoices within a defined period of time, prior to the payment due date under the Company's normal payment terms. The Company estimates provisions for prompt pay based upon historical experience, representing management’s best estimate. The Company continually monitors provisions for prompt pay and makes adjustments when it believes that actual prompt pay discounts may differ from established reserves. Share-based payments and compensation The compensation expense related to share-based payments is determined using the Black-Scholes and Monte Carlo option pricing models. The assumptions used in the model are weighted average share price at the grant date, exercise price, volatility, dividend yield, expected option life, forfeiture rate and risk free interest rate. Impairment of non-financial assets The Company reviews amortized non-financial assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may be impaired. It also reviews annually non-financial assets with indefinite life for impairment. If the recoverable amount of the respective non-financial asset is less than its carrying amount, it is considered to be impaired. In the process of measuring the recoverable amount, management makes assumptions about future events and circumstances. The actual results may vary and may cause significant adjustments. Amortization of intangible and other assets The amortization expense related to intangible and other assets is determined using estimates relating to the useful life of the related assets. Change in estimate During the first quarter of 2017, the Company assessed the use of the straight line amortization method for certain intangible assets within the Concordia North America segment and determined that, based on recent developments and historical patterns of economic consumption, these assets should be amortized based on a declining balance model. Specifically, the Company determined that this method of amortization better reflects the pattern in which the assets future economic benefits are expected to be consumed by the Company, and that based on recent historical experience and knowledge about its intangible assets, this pattern can be determined reliably. Within the Concordia International segment management reassesses the useful lives of the product rights that are impaired to align with the remaining economic life of those product rights. Both of these changes in estimates resulted in an increase in amortization expense for the year ended December 31, 2017 of $ 95,192 ( 2016 - $ nil ). Income taxes The Company is subject to income taxes in numerous jurisdictions. The integrated nature of the Company’s global operations gives rise to many transactions in the ordinary course of business in respect of which the determination of income for tax purposes may be uncertain. The Company uses judgment to determine its income for tax purposes which may impact the recognized amount of assets or liabilities, the disclosure of contingent liabilities or the reported amount of revenue or expense during the reporting period. The Company evaluates these judgments based upon historical experience, current and expected future outcomes, third-party evaluations and various other assumptions believed to be reasonable in the circumstances. The evaluation by the Company may result in an unrealized tax benefit in connection with taxation years that have not yet been reviewed by the relevant tax authority. The Company believes that the amount of unrealized tax benefits appropriately reflects the uncertainty of items that are or may in the future be under discussion, audit, dispute or appeal with a tax authority or which may otherwise result in uncertainty in the determination of income for tax purposes. The unrealized tax benefit is determined based on the Company’s estimate of the potential outcomes and is reviewed during each reporting period. If appropriate, an unrealized tax benefit will be realized in the reporting period in which the Company determines that realization is not in doubt. Where the finally determined outcome is different from the Company’s estimate, such difference will impact the Company’s income taxes in the reporting period during which such determination is made. A deferred tax asset is generally recognized for any temporary difference in respect of an asset where the tax base exceeds the carrying amount and to the extent that it is probable that income for tax purposes will be available from which the temporary difference can be deducted and in respect of a liability where the carrying amount exceeds the tax base. The amount of the deferred tax asset recognized could be reduced if income or temporary differences from which the asset can be deducted do not materialize, which might occur due to various factors, including adverse business conditions. The carrying amount of a deferred tax asset is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient income for tax purposes will be available from which the temporary difference can be deducted. The magnitude of any reduction of the amount of any temporary difference recognized is significantly influenced by the Company’s forecast of income for tax purposes. Accounting for acquisitions The Company assesses whether an acquisition should be accounted for as an asset acquisition or a business combination under IFRS 3, "Business Combinations" (" IFRS 3 "). This assessment requires management to make judgments on whether the assets acquired and liabilities assumed constitute a business as defined in IFRS 3 and if the integrated set of activities, including inputs and processes acquired, is capable of being conducted and managed as a business and the Company obtains control of the business. The Company’s acquisitions have been accounted for as business combinations. Other areas of estimation include the determination and fair value measurement of the purchase price contingent consideration on business combinations, which includes the Company developing its best estimates under IFRS 13, "Fair Value Measurement" (" IFRS 13 "), of projected earnings targets, the probability of the contingency being achieved, and the discount rate. Management is also required to make estimates of the fair value of assets acquired and liabilities assumed in business combinations. Going Concern The assessment of material uncertainties related to events and circumstances that may cast significant doubt on the Company’s ability to continue as a going concern involves significant judgment. In making this assessment, management considers all relevant information, as described in Note 2 "Realignment of Capital Structure and Going Concern".

Acqusitions

Acqusitions	12 Months Ended
	Dec. 31, 2017
Business Combinations1 [Abstract]
Acquisitions	Acquisitions Products Acquisition On June 1, 2016, the Company, through wholly owned subsidiaries, completed the acquisition of four generic products and their associated global rights (the " Products Acquisition "). The products acquired included Sodium Feredetate oral solution for the treatment of anemia, Trazadone oral solution for the treatment of depression, and antihistamine Alimemazine oral solution and tablets. The Company paid £21 million , funded through cash on hand on closing of the Products Acquisition. In addition, £7 million in earn-out payments based on certain performance and supply targets were paid on February 6, 2017. The purchase price allocation for the Products Acquisition, including the Company's valuation of intangible assets, was finalized during the second quarter of 2017. There was no final adjustment during the second quarter of 2017 to the valuation of intangible assets at the date of acquisition. As a result of certain competitive market factors that arose subsequent to the date of acquisition impacting certain products acquired pursuant to the Products Acquisition, the Company recorded impairments totaling $ 17,515 during the second and fourth quarters of 2017. Refer to Note 8 for further details of these impairments. Fair Value of Consideration Transferred Cash purchase consideration paid 30,677 Purchase consideration payable 9,691 Total Consideration 40,368 Assets Acquired The transaction has been accounted for as a business combination under the acquisition method of accounting. The following table summarizes the estimated fair values of the assets acquired as of the acquisition date. Amounts Recognized as of the Acquisition Date Measurement period adjustments (c) Amounts Recognized as of Jun 30, 2017 Acquired product rights (a) 37,011 73 37,084 Inventory (b) 3,357 (73 ) 3,284 Total fair value of consideration transferred 40,368 — 40,368 (a) Acquired product rights have expected useful lives of 7 years . (b) Includes a non cash fair value increase to inventory of $3,080 , of which $ 2,769 has been recorded in cost of sales during the year ended December 31, 2016 and $ 311 was recorded in cost of sales during the year ended December 31, 2017 . (c) The measurement period adjustments were made to reflect facts and circumstances existing as of the acquisition date, and did not result from intervening events subsequent to the acquisition date. During the measurement period, the Company recorded certain adjustments to the purchase price allocation including an increase to intangible assets of $73 and a decrease to acquired inventory of $73 .

Accounts Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Accounts Receivable	Accounts Receivable As at Dec 31, 2017 Dec 31, 2016 Accounts receivable 148,805 185,414 Allowance for doubtful accounts (2,777 ) (2,922 ) Total 146,028 182,492 Bad debt write-offs of $ 2,202 were recorded during the year ended December 31, 2017 ( 2016 - $ 621 ; 2015 - $1,610 ). An aging of accounts receivable balances past due but not impaired is as follows: As at Dec 31, 2017 Dec 31, 2016 Amounts past due (net of provision) Past due 1 - 30 days 6,280 8,288 Past due 31 - 60 days 2,642 2,413 Past due 61 - 120 days 3,070 3,175 Past due more than 120 days 3,344 1,712 Total 15,336 15,588 Amounts past due represent accounts receivable past due based on the customer's contractual terms. The net amounts past due of approximately $ 15 million, which is equivalent to 11% of the net accounts receivable balance as at December 31, 2017 , has been assessed for recoverability by the Company. The majority of this balance relates to customers with a long trading history with the Company, whereby no issues of collection are expected.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Inventory	Inventory As at Dec 31, 2017 Dec 31, 2016 Finished goods 65,852 73,325 Raw materials 23,842 30,776 Work in process 9,511 9,292 Obsolescence reserve (22,489 ) (20,586 ) Total 76,716 92,807 Inventory costs charged to cost of sales during the year ended December 31, 2017 were $ 151,125 ( 2016 - $ 159,381 ; 2015 - $83,306 ), which includes $ 311 ( 2016 - $ 21,412 ; 2015 - $33,932 ) of non-cash fair value adjustments related to inventories acquired through business acquisitions. The Company increased its reserve for obsolete inventory by $ 1,903 during the year ended December 31, 2017 .

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Intangible Assets	Intangible Assets Acquired Product Rights and Manufacturing Processes Intellectual Property Distribution Contracts Supplier Contracts IPR&D All Other Intangibles Total Balances, January 1, 2016 3,478,386 29,465 32,538 124,691 295,513 1,149 3,961,742 Additions 37,084 — — — 3,392 1,157 41,633 Measurement period adjustments 130,102 — (970 ) 5,251 (150,686 ) — (16,303 ) Dispositions — — — — (1,103 ) — (1,103 ) Transfer from IPR&D 4,235 — — — (4,235 ) — — Amortization (149,827 ) (1,640 ) (6,034 ) (24,900 ) — (418 ) (182,819 ) Impact of foreign exchange (344,675 ) — (4,850 ) (19,855 ) (24,811 ) (58 ) (394,249 ) Impairments (1,070,711 ) — — — (58,470 ) — (1,129,181 ) Balances, December 31, 2016 2,084,594 27,825 20,684 85,187 59,600 1,830 2,279,720 Additions — — — — 888 204 1,092 Dispositions (748 ) — — — (37 ) (40 ) (825 ) Transfer from IPR&D 2,422 — — — (2,422 ) — — Amortization (194,703 ) (1,640 ) (5,718 ) (23,405 ) — (959 ) (226,425 ) Impact of foreign exchange 115,760 — 1,717 7,023 10,833 270 135,603 Impairments (625,694 ) — — — (59,593 ) — (685,287 ) Balances, December 31, 2017 1,381,631 26,185 16,683 68,805 9,269 1,305 1,503,878 Impairment of intangible assets In accordance with the Company's accounting policy, IPR&D is tested for impairment annually, and also when there is an indicator of impairment. The remaining intangible assets are tested for impairment when events or changes in business circumstances indicate that the carrying amount may not be recoverable. Summary of impairments For the year ended December 31, 2017 the Company recorded total impairment losses of $ 625,694 ( 2016 - $ 1,070,711 ; 2015 - $ nil ) with respect to acquired product rights and manufacturing processes and $ 59,593 with respect to IPR&D ( 2016 - $ 58,470 ; 2015 - $ nil ). Details of significant impairments are described below. There have been no reversals of impairment losses or any previous impairments recorded with respect to acquired product rights and manufacturing processes intangible assets. Impairments Concordia North America Fourth quarter of 2017 In the fourth quarter of 2017, management determined that certain triggering events had occurred with respect to Nilandron®, requiring management to perform a test for impairment. The triggering events included the impact of market conditions associated with the brand and the generic market and the resulting impact to the Company's forecasts. The Company recorded a $ 44,312 impairment with respect to Nilandron® using a fair value less costs of disposal model in the consolidated statement of loss. The carrying value of Nilandron® recorded as acquired product rights intangible assets was written down to $ 9,824 as at December 31, 2017. The calculation of the recoverable amount was determined using discounted cash flow projections based on financial forecasts approved by management (level 3 of fair value hierarchy). Key assumptions used are as follows: • Discount Rate: 13% • Estimated future product cash flows, including price and volume assumptions based on historical trends Sensitivity analysis An increase/decrease in the discount rate by 0.5% would increase/decrease the total impairment by $ 277 and $ 295 , respectively. A 0.5% increase/decrease to the terminal revenue growth assumptions would have the impact to decrease/increase the total impairment to by $ 132 and $ 124 , respectively. Second quarter of 2017 In the second quarter of 2017, management determined that certain triggering events had occurred with respect to Donnatal®, requiring management to perform a test for impairment. The triggering events included the launch of an additional competitive product in the market (refer to Note 19), as well as continued market share erosion from existing competition (refer to Note 19). The Company recorded a $ 106,887 impairment with respect to Donnatal® using a fair value less costs of disposal model in the consolidated statement of loss. The carrying value of Donnatal® recorded as acquired product rights intangible assets was written down to $ 162,836 as at June 30, 2017. The calculation of the recoverable amount was determined using discounted cash flow projections based on financial forecasts approved by management (level 3 of fair value hierarchy). Key assumptions used are as follows: • Discount Rate: 13% • Estimated future product cash flows, including price and volume assumptions based on historical trends Sensitivity analysis An increase/decrease in the discount rate by 0.5% would increase/decrease the total impairment by $ 3,910 and $ 4,145 , respectively. A 0.5% increase/decrease to the terminal revenue growth assumptions would have the impact to decrease/increase the total impairment to by $ 1,808 and $ 1,705 , respectively. Fourth quarter of 2016 In the fourth quarter of 2016, management determined that certain triggering events had occurred with respect to seven North America segment products, Donnatal®, Plaquenil®, Uroxatral®, Dyrenium®, Dibenzyline®, Ulesifa® and Parnate® requiring management to perform a test for impairment. T he triggering events included pricing pressure and increased competition resulting in a decreased forecast of future net cash inflows from previous budgets as well as notifications from the Company's AG Partner on certain market competitive pressures. In relation to Donnatal®, based on key assumptions including market competitive pressures reducing revenue in future periods and an 11% discount rate, no impairment was required to the carrying value of the associated intangible asset. For the remaining products the Company recorded impairments using a fair value less costs of disposal model in the statement of loss for the year ended December 31, 2016. The impairments recorded during the fourth quarter of 2016 and the resulting carrying values subsequent to the impairments were as follows: Impairment Remaining Carrying Value as at Dec 31, 2016 Plaquenil® 219,354 47,089 Uroxatral® 38,544 20,567 Dyrenium® 23,056 19,621 Dibenzyline® 10,518 33,342 Parnate® 8,009 7,225 Ulesfia® 7,457 — Key assumptions of the models are as follows: • Discount rate: 11% • Estimated product cash flows, including price and volume assumptions based on historical trends The following table presents a sensitivity analysis to show the impact on the impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +1% -1% +1% -1% Plaquenil® 1,537 (1,660 ) (1,803 ) 1,946 Uroxatral® 588 (552 ) (684 ) 641 Dyrenium® 697 (776 ) (1,228 ) 1,350 Dibenzyline® 1,390 (1,529 ) (1,290 ) 1,420 Parnate® 253 (234 ) (280 ) 305 Ulesfia® — — — — Second quarter of 2016 In the second quarter of 2016, management determined that certain triggering events had occurred with respect to two North America segment products, Nilandron® and Plaquenil®, requiring management to perform tests for impairment on these products. The triggering events included the July 2016 launch of a generic competitive product for Nilandron® and notification from the Company's AG Partner regarding market competitive pressure associated with sales volumes and pricing with respect to Plaquenil® AG. The Company recorded a $ 306,189 impairment with respect to Nilandron® and a $ 260,887 impairment with respect to Plaquenil® in the statement of loss for the year ended December 31, 2016 . The carrying value of Nilandron® and Plaquenil® recorded as acquired product rights intangible assets were written down to $ 60,654 and $ 271,263 , respectively as at June 30, 2016. Key assumptions used are as follows: • Discount Rate: 10.4% to 11.4% • Estimated product cash flows, including price and volume assumptions based on historical trends Sensitivity analysis An increase/decrease in the discount rate by 1% would have the impact to increase/decrease the total impairment to Nilandron® by $ 5,135 and $ 6,195 , respectively, and Plaquenil® by $ 27,101 and $ 33,181 , respectively. A 1% increase/decrease to the terminal revenue growth assumptions would have the impact to decrease/increase the total impairment to Nilandron® by $ 5,435 and $ 4,510 , respectively, and Plaquenil® by $ 31,373 and $ 25,819 , respectively. Concordia International Fourth quarter of 2017 In the fourth quarter of 2017, management determined that certain triggering events had occurred with respect to certain products within the Concordia International segment. These triggering events required management to perform tests for impairment. T he triggering events included market pricing pressures, sustained issues experienced with respect to product supply, and/or increased product competition resulting in a decrease to future forecasts. The Company recorded impairments using a fair value less costs of disposal model in the consolidated statement of loss. The calculation of the recoverable amount was determined using discounted cash flow projections based on financial forecasts approved by management (level 3 of fair value hierarchy). The total impairment recorded on acquired product rights during the fourth quarter of 2017 was $ 124,899 . Details of significant impairments were as follows: Impairment Remaining Carrying Value as at Dec 31, 2017 Erythromycin 17,249 23,888 Cyclizine Hcl 17,084 41,634 Prednisolone 11,141 4,934 Trazodone 7,271 3,771 Ergotamine + Caffeine 6,084 7,037 Dipipanone + Cyclizine 4,373 12,603 Hydralazine Hcl 4,094 8,974 Key assumptions of the models are as follows: • Discount rate: 13.5% • Estimated future product cash flows, including price and volume assumptions based on historical trends The following table presents a sensitivity analysis to show the impact on significant impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +0.5% -0.5% +0.5% -0.5% Erythromycin 443 (462 ) (128 ) 123 Cyclizine Hcl 1,004 (1,060 ) (402 ) 381 Prednisolone 55 (57 ) (12 ) 12 Trazodone 72 (76 ) (27 ) 26 Ergotamine + Caffeine 175 (185 ) (70 ) 67 Dipipanone + Cyclizine 306 (323 ) (121 ) 115 Hydralazine Hcl 209 (220 ) (82 ) 78 The Company also impaired other intangibles associated with manufacturing processes by $ 10,440 during the fourth quarter of 2017 primarily as a result of the revenue declines from the impaired products, including the products described above. Second quarter of 2017 In the second quarter of 2017, management determined that certain triggering events had occurred with respect to certain products within the Concordia International segment. These triggering events required management to perform tests for impairment. T he triggering events included continued pricing pressure, supply chain challenges, and/or increased competition on a number of products (including the anticipated launch of a competitive product to Liothyronine Sodium) resulting in a decreased forecast of future net cash inflows compared to previous forecasts. The Company recorded impairments using a fair value less costs of disposal model as a basis for determining the recoverable amount during the quarter ended June 30, 2017. The calculation of the recoverable amount was determined using discounted cash flow projections based on financial forecasts approved by management (level 3 of fair value hierarchy). The total impairment recorded on acquired product rights within the Concordia International segment during the second quarter of 2017 was $ 301,538 . Details of significant impairments were as follows: Impairment Remaining Carrying Value as at Jun 30, 2017 Liothyronine Sodium 128,191 53,969 Fusidic Acid 83,263 64,956 Prednisolone 41,679 16,554 Nefopam 17,353 3,944 Alimemazine Tartrate 11,185 8,026 Prochlorperazine Mesilate 7,217 5,164 Dicycloverine 5,060 10,687 Key assumptions of the models are as follows: • Discount rate: 13.5% • Estimated future product cash flows, including price and volume assumptions based on historical trends The following table presents a sensitivity analysis to show the impact on the significant impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +0.5% -0.5% +0.5% -0.5% Liothyronine Sodium 958 (1,009 ) (364 ) 345 Fusidic Acid 1,696 (1,793 ) (719 ) 681 Prednisolone 301 (317 ) (116 ) 110 Nefopam 88 (93 ) (37 ) 35 Dicycloverine 260 (274 ) (107 ) 101 Prochlorperazine Mesilate 101 (106 ) (39 ) 37 Alimemazine Tartrate 89 (91 ) — — The Company also impaired other intangible assets associated with manufacturing processes by $ 37,618 during the second quarter of 2017 primarily as a result of the revenue declines from the impaired products, including the products described above. Fourth quarter of 2016 In the fourth quarter of 2016, management determined that certain triggering events had occurred with respect to certain products within the Concordia International segment. These triggering events required management to perform a test for impairment. T he triggering events included pricing pressure and increased competition resulting in a decreased forecast of future net cash inflows from previous budgets. The Company recorded impairments using a fair value less costs of disposal model, in the statement of loss for the year ended December 31, 2016. The total impairment on acquired product rights recorded within the Concordia International segment during the fourth quarter of 2016 was $ 188,028 . Details of significant impairments were as follows: Impairment Remaining Carrying Value as at Dec 31, 2016 Levothyroxine Sodium 61,594 90,159 Prednisolone 43,521 58,738 Hydrocortisone 26,129 8,042 Carbimazole 12,088 63,471 Tranylcypromine Sulphate 13,379 13,537 Dicycloverine 11,835 15,883 Dipipanone Cyclizine 9,904 17,696 Nefopam 8,306 21,479 Key assumptions of the models are as follows: • Discount rate: 11% • Estimated product cash flows, including price and volume assumptions based on historical trends The Company also impaired other intangibles associated with manufacturing processes by $ 8,669 during the fourth quarter of 2016 as a result of the revenue declines within certain products as described above. The following table presents a sensitivity analysis to show the impact on the significant impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +1% -1% +1% -1% Levothyroxine Sodium 4,783 (5,417 ) (8,852 ) 7,810 Prednisolone 3,089 (3,499 ) (5,328 ) 4,701 Hydrocortisone 355 (401 ) (648 ) 571 Carbimazole 3,450 (3,909 ) (5,957 ) 5,256 Tranylcypromine Sulphate 698 (790 ) (1,156 ) 1,020 Dicycloverine 836 (947 ) (1,281 ) 1,130 Dipipanone Cyclizine 1,022 (1,160 ) (581 ) 513 Nefopam 1,151 (1,303 ) (1,842 ) 1,626 IPR&D Fourth quarter of 2017 The Company completed its annual impairment testing on IPR&D during the fourth quarter of 2017. In the fourth quarter of 2017, it was determined that an impairment on certain IPR&D assets was required in the amount of $ 28,011 . The impairment relates to projects that have been abandoned, or certain IPR&D projects with lower present day future forecasts compared with those at the time of the acquisition of the Concordia International segment. The calculation of the recoverable amount of IPR&D was determined using discounted cash flow projections based on financial forecasts. As a result of the abandonment of these IPR&D projects, there are no future cash flow projections associated with these projects, therefore the impairments represent the total prior carrying value of these projects. Second quarter of 2017 In the second quarter of 2017, it was determined that an impairment on certain IPR&D assets was required in the amount of $ 31,582 . The impairment relates to projects that have been abandoned, or certain IPR&D projects with lower present day future forecasts compared with those at the time of the acquisition of the Concordia International segment. The calculation of the recoverable amount of IPR&D was determined using discounted cash flow projections based on financial forecasts. As a result of the abandonment of these IPR&D projects, there are no future cash flow projections associated with these projects, therefore the impairments represent the total prior carrying value of these projects. Fourth quarter of 2016 The Company completed its annual impairment testing on IPR&D during the fourth quarter of 2016. As part of the Company's annual impairment test on IPR&D it was determined that an impairment on these assets was required in the amount of $ 58,470 . The impairment relates to projects that have been abandoned, or certain IPR&D projects with lower present day future forecasts compared with those at the time of the acquisition of the Concordia International segment. The calculation of the recoverable amount of IPR&D was determined using discounted cash flow projections based on financial budgets approved by management (level 3 of fair value hierarchy) and a terminal growth assumption of -5% . The key assumptions and estimates used in determining the value were related to revenue growth assumptions, and the discount rate of 13.2% applied to the cash flow projections. An increase/decrease in the discount rate by 1% would have the impact to increase/decrease the total impairment by $ 2,661 and $ 3,052 , respectively. A 1% increase/decrease to the terminal revenue growth assumptions would have the impact to decrease/increase the total total impairment by $ 1,118 and $ 1,246 , respectively.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Goodwill	Goodwill As at Dec 31, 2017 Dec 31, 2016 Opening balance 707,930 824,529 Measurement period adjustment — 23,427 Impairment (509,478 ) (3,062 ) Impact of foreign exchange 46,505 (136,964 ) Total 244,957 707,930 A segment-level summary of the goodwill allocation is presented within Note 23. In accordance with the Company's accounting policy, the carrying value of goodwill is assessed annually as well assessed for impairment triggers at each reporting date to determine whether there exists any indicators of impairment. When there is an indicator of impairment of non-current assets within a CGU or group of CGUs containing goodwill, the Company tests the non-current assets for impairment first and recognizes any impairment loss on goodwill before applying any remaining impairment loss against the non-current assets within the CGU. Summary of Impairments For the year ended December 31, 2017 , the Company recorded goodwill impairment losses of $ 509,478 ( 2016 - $ nil ; 2015 - $ nil ) associated with the Concordia International segment and $ nil ( 2016 - $ 3,062 ; 2015 - $ nil ) associated with the Concordia North America segment. Second quarter of 2017 During the second quarter of 2017, the Company identified a triggering event requiring the Company to perform goodwill impairment testing within the Concordia International segment. The triggering event was primarily the result of events and conditions that triggered impairments on intangible assets, including acquired product rights and IPR&D, and associated revised forecasts on products as a result of on-going market competitive pressures. As a result of the impairment testing performed, the Company recorded an impairment loss of $ 509,478 on goodwill associated with the Concordia International segment. The Company recorded an impairment charge using a fair value less costs of disposal model, in the statement of loss for the second quarter of 2017. The calculation of recoverable amount of the Concordia International group of CGUs was determined using discounted cash flow projections based on financial forecasts approved by management (level 3 of fair value hierarchy) and a terminal growth assumption of 1.5% . The key assumptions and estimates used in determining the fair value are related to revenue and gross margin assumptions, which are based on the financial forecasts, estimated revenue growth rates, working capital assumptions and a discount rate of 13% . As a result of the impairment testing performed, it was determined that the recoverable amount of the Concordia International group is $ 1,391,428 . The recoverable amount would decrease by $ 54,345 if the discount rate were to increase by 0.5% , and would increase by $ 59,303 if the discount rate were to decrease by 0.5% . The recoverable amount would have increased by $ 37,571 if the terminal growth rate were increased by 0.5% , and would have decreased by $ 34,423 if the terminal growth rate were decreased by 0.5% . Third quarter of 2016 During the third quarter of 2016, the Company identified a triggering event requiring the Company to perform goodwill impairment testing. The triggering event was mainly the result of the decline of the Company's share price through to September 30, 2016, which was reflective of the reduced earnings in the Concordia North America segment. As a result of the impairment testing performed, the Company recorded an impairment loss of $3,062 during the third quarter of 2016, representing the entire remaining amount of goodwill associated with CPI. Annual Impairment Test The Company completed its annual goodwill impairment testing on the goodwill remaining in the Concordia International group of CGUs and the Orphan Drugs group of CGUs, which have goodwill carrying values of $ 216,991 and $ 27,966 , respectively. The recoverable amount of the Concordia International group of CGUs was calculated using fair value less costs of disposal (" FVLCD "), and the Orphan Drugs group of CGUs recoverable amount was calculated based on value in use (" VIU "). Concordia International The calculation of recoverable amount of the Concordia International group of CGUs was determined using discounted cash flow projections based on financial forecasts approved by management covering a five -year period (level 3 of fair value hierarchy) and a terminal growth assumption of 1.5% . The key assumptions and estimates used in determining the FVLCD are related to revenue and gross margin assumptions, which are based on the most recently approved financial forecasts and assumed growth rates, working capital assumptions, the effective tax rate of 13% and the discount rate of 13% applied to the cash flow projections. As a result of the impairment testing performed, it was determined that the recoverable amount of the Concordia International group of CGUs of $ 1,437,317 exceeded the carrying value of the Concordia International group of CGUs of $ 1,397,928 . The recoverable amount would decrease by $ 58,333 if the discount rate were to increase by 0.5% , and would increase by $ 63,729 if the discount rate were to decrease by 0.5% . If the terminal growth rate were to increase or decrease by 0.5% , the recoverable amount would increase by $ 41,705 , or decrease by $ 38,169 , respectively. Orphan Drugs The calculation of recoverable amount of the Orphan Drugs group of CGUs (which forms part of the Concordia North America segment) was determined using discounted cash flow projections based on financial budgets approved by management covering a five -year period (level 3 of fair value hierarchy). The key assumptions and estimates used in determining the VIU are related to revenue and gross margin assumptions, which are based on the financial forecast and assumed growth rates, and the discount rate of 20% applied to the cash flow projections. As a result of the impairment testing performed, it was determined that the recoverable amount of the Orphan Drugs group of CGUs of $ 72,097 exceeded the Orphan Drugs group of CGUs carrying value of $ 54,894 . The recoverable amount of the Orphan Drugs group of CGUs would decrease by $ 2,315 if the discount rate were to increase by 0.5% , and would increase by $ 2,445 if the discount rate were to decrease by 0.5% . If the terminal growth rate were to increase or decrease by 0.5% , the recoverable amount would increase by $ 1,042 , or decrease by $ 992 , respectively.

Accounts payable and accrued li

Accounts payable and accrued liabilities	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Accounts payable and accrued liabilities	Accounts payable and accrued liabilities As at Dec 31, 2017 Dec 31, 2016 Trade payables 26,351 35,021 Accrued liabilities 68,994 69,855 Interest payable on long-term debt 106,568 44,280 Interest payable on Currency Swaps (Note 13) — 20,337 Total 201,913 169,493

Provisions

Provisions	12 Months Ended
	Dec. 31, 2017
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Provisions	Provisions Provisions are made and recorded as reductions to revenue in order to estimate the liabilities arising from chargebacks, rebates, returns and other price adjustments, as explained in Note 4. The following table describes movements in the Company’s provisions balance by nature of provision: Chargebacks/Rebates/Co-pay Returns Inventory management Prompt pay Total Balance, January 1, 2016 20,880 7,538 3,495 816 32,729 Additions 106,331 30,081 22,395 6,961 165,768 Utilization (112,495 ) (29,293 ) (22,498 ) (6,977 ) (171,263 ) Balance, December 31, 2016 14,716 8,326 3,392 800 27,234 Additions 100,450 32,440 22,015 5,347 160,252 Utilization (98,571 ) (29,700 ) (19,524 ) (5,595 ) (153,390 ) Balance, December 31, 2017 16,595 11,066 5,883 552 34,096 Invoices received for such charges and estimates are shown in the accounts payable when received. The provision is for the uninvoiced portion of the charges and estimates. Payments are expected within 12 months from the balance sheet date.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Taxes [Abstract]
Income Taxes	Income Taxes Significant components of the current and deferred income tax reflected in the consolidated statements of loss are as follows: 2017 2016 2015 Current income tax expense 18,491 36,846 8,858 Deferred income tax expense (recovery) in respect of: Origination & reversal of temporary differences (55,248 ) (64,271 ) (8,633 ) Change in tax rates during the period — (7,376 ) (23,289 ) (55,248 ) (71,647 ) (31,922 ) Provision for (recovery of) income taxes (36,757 ) (34,801 ) (23,064 ) Income taxes that are required to be reflected in equity, instead of in the consolidated statements of loss, are included in the consolidated statements of changes in (deficit) equity. Current and deferred income tax referred to above is recognized based on management’s best estimate of the tax rates expected to apply to the income, loss or temporary difference. The Company is subject to income tax in various jurisdictions with varying tax rates. The United States legislated a reduction of their corporate tax rate to 21% (announced during the year, applicable after December 31, 2017) which does not have a significant impact on the Company's provision for (recovery of) income taxes. There were no material changes to the statutory tax rates in the taxing jurisdictions where the majority of the Company’s income for tax purposes was earned or where its material temporary differences or losses are expected to be realized or settled. Although statutory tax rates may not have changed materially, the impact of commercial decisions and market forces have resulted in changes to the distribution of income for tax purposes amongst taxing jurisdictions and therefore result in a change in the tax rate applicable to such item of income or temporary difference. The Company continues to believe the amount of unrealized tax benefits appropriately reflects the uncertainty of items that are or may in the future be under discussion, audit, dispute or appeal with a tax authority or which otherwise result in uncertainty in the determination of income for tax purposes. If appropriate, an unrealized tax benefit will be realized in the reporting period in which the Company determines that realization is not in doubt. Where the final determined outcome is different from the Company’s estimate, such difference will impact the Company’s income taxes in the reporting period during which such determination is made. A reconciliation of the amount of income taxes reflected above compared to the amount of income taxes that would result by multiplying income (loss) before income taxes by the legislated tax rate applicable to the Company in Canada is as follows: 2017 2016 2015 Loss from continuing operations before tax (1,627,492 ) (1,348,894 ) (52,489 ) Expected expense / (recovery) at the Company's Canadian tax rate 26.5% (431,285 ) (357,205 ) (13,909 ) Effect of tax rates outside of Canada 279,213 261,981 (15,952 ) Change in tax rates during the period — (7,376 ) (23,289 ) Non-deductible and non-taxable items 12,241 23,193 4,742 Capitalized expenditures — 178 9,279 Change in deferred income tax assets not recognized 99,297 42,511 13,800 Other items 3,777 1,917 2,265 Provision for (recovery of) income taxes (36,757 ) (34,801 ) (23,064 ) Significant components of the deferred income tax assets and liabilities reflected in the consolidated balance sheets are as follows: 2017 2016 Deferred income tax assets (liabilities) in respect of: Losses and credits 1,198 987 Intangible assets (130,523 ) (179,028 ) Other items (3,328 ) (2,218 ) Deferred income tax assets (liabilities), net (132,653 ) (180,259 ) Deferred income tax assets 2,466 979 Deferred income tax liabilities (135,119 ) (181,238 ) Deferred income tax assets (liabilities), net (132,653 ) (180,259 ) A deferred income tax asset has not been recognized for certain temporary differences that may be available to reduce income subject to tax in a taxation period subsequent to the period covered by these financial statements. The amount of such temporary differences, that is the amount before applying the relevant tax rate, which is not recognized in the consolidated balance sheets or consolidated statements of loss, is as follows: 2017 2016 Losses and credits 774,864 505,660 Other items 1,620 51 Total unrecognized temporary differences 776,484 505,711 The deferred income tax assets in connection with the Company’s losses and credits that may be available to reduce income subject to tax in a taxation period subsequent to the period covered by these financial statements, is as follows: 2017 2016 Expiring within 15 years 756 1,608 Expiring between 15 and 20 years 154,281 90,967 No expiration 50,631 46,925 Total deferred income tax asset in respect of losses and credits 205,668 139,500 Total in North America 155,241 92,433 Total in Europe 48,696 44,426 Total in other jurisdictions 1,731 2,641 Total deferred income tax asset in respect of losses and credits 205,668 139,500 The integrated nature of the Company’s global operations gives rise to many transactions in the ordinary course of business in respect of which the determination of income for tax purposes may be uncertain. Transactions that arise between multiple taxing jurisdictions are subject to review by these jurisdictions, where a decision of one taxing authority may not agree with the decision of another. The Company is committed to mitigating uncertainty that may arise in connection with such transactions and to this end has prepared documentation that complies with local legislation and is in accordance with international guidelines, such as those of the Organization of Economic Co-operation and Development. Refer to the Income taxes section of the Critical Accounting Estimates and Judgments and Key Sources of Estimation Uncertainty of these notes to the consolidated financial statements for additional information regarding the Company’s judgment and use of estimates relevant to income taxes. The Company’s global operations requires a corporate structure that includes affiliated legal entities that are collectively subject to the authority of numerous taxing jurisdictions. Certain transactions may arise which create a temporary difference in connection with an affiliated legal entity. The realization of this temporary difference may result in income tax. As at December 31, 2017 , the Company has recognized $ 3,017 ( 2016 - $ 2,103 ) deferred income tax liability in connection with the realization of a temporary difference for certain affiliated legal entities on the basis that it is probable that such a temporary difference will be realized in the foreseeable future.

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2017
Financial Instruments [Abstract]
Derivative Financial Instruments	Derivative Financial Instruments The Company entered into the Currency Swaps as economic hedges of certain cash flows from its Concordia International segment denominated in GBP and long-term debt repayments denominated mainly in USD. The Company determines for each derivative contract entered into whether hedge accounting will be applied at inception, which is based on the facts and circumstances of each contract. Payments and contractual obligations under the Currency Swaps were with the same counterparty, however are settled on a gross basis. Therefore, the fair value of the pay and receive portions along with interest payable and receivable have been presented on a gross basis within the consolidated statement of loss and comprehensive loss and balance sheet. On October 20, 2017, the Company was notified by the counterparty to the Currency Swaps that one or more events of default occurred under the Currency Swaps as a result of the Company obtaining a preliminary interim order from the Ontario Superior Court of Justice pursuant to the arrangement provisions of the CBCA. As a result of the foregoing, the counterparty to the Currency Swaps designated October 23, 2017 as the early termination date with respect to all transactions under the Currency Swaps. The amount due on the date of termination on the Currency Swaps as asserted by the counterparty was $ 114,431 (the " Cross Currency Swap Liability "). The Cross Currency Swap Liability bears interest at a rate equal to the rate of interest due on the USD Term Loan and is payable with the same frequency and on the same date as such payments are made on the USD Term Loan, pursuant to the Concordia International Credit Agreement, subject to the terms of the termination agreement between the Company and the counterparty to the Currency Swaps. The Company has and continues to pay the foregoing interest associated with the Cross Currency Swap Liability pursuant to such termination agreement. During the year ended December 31, 2017 , the Company incurred and recorded interest expense of $ 1,143 ( 2016 - $ nil ; 2015 - $ nil ) related to the outstanding Cross Currency Swap Liability. Upon early termination of the Currency Swaps, the derivative financial instruments were reclassified to cross currency swap liability and presented within current liabilities in the consolidated balance sheet, and a loss of $ 38,985 ( 2016 - $ nil ; 2015 - $ nil ) was reflected in fair value (gain) loss on derivative financial instruments in the consolidated statements of loss. As a result of the early termination of the Currency Swaps, the remaining fair value loss of $ 1,360 ( 2016 - $ 1,561 ) cumulatively reflected in other comprehensive income as at October 23, 2017, as part of the initial hedge relationship, has been recycled to the consolidated statements of loss within fair value (gain) loss on derivative financial instruments. The Cross Currency Swap Liability is guaranteed, and secured by liens created by the collateral documents under the Concordia International Credit Agreement (as defined herein). The original terms and amounts recorded related to the Currency Swaps were as follows: Derivative Financial Instrument Effective Date Maturity Date Principal Amount Receivable Interest Rate Receivable Principal Amount Payable Interest Rate Payable Implicit Rate of Foreign Exchange (USD per GBP) August 2016 Currency Swap Aug 17, 2016 Apr 15, 2023 $ 382,000 10.65% £ 296,930 10.29% 1.2865 November 2016 Currency Swap Nov 3, 2016 Apr 1, 2022 $ 350,000 9.00% £ 286,580 9.95% 1.2213 Derivative Financial Instrument Semi-Annual Receipts Semi-Annual Payments Contractual Repricing Date August 2016 Currency Swap $ 20,681 £ 15,538 Oct 13, 2020 November 2016 Currency Swap $ 15,750 £ 14,257 Oct 1, 2020 Interest and accretion expense and interest income Payments and receipts associated with the Currency Swaps have been reflected in the consolidated statement of loss within interest and accretion expense and interest income, as follows: Statements of Loss Classification 2017 2016 2015 August 2016 Currency Swap Interest and accretion expense 32,148 14,607 — November 2016 Currency Swap Interest and accretion expense 29,682 5,730 — Total 61,830 20,337 — Statements of Loss Classification 2017 2016 2015 August 2016 Currency Swap Interest income (33,450 ) (15,369 ) — November 2016 Currency Swap Interest income (25,638 ) (5,075 ) — Total (59,088 ) (20,444 ) — Settlement of interest During the year ended December 31, 2017 , the counterparty to the Currency Swaps settled interest receivable of $ 76,616 ( 2016 - $ nil ; 2015 - $ nil ). The Company also settled interest payable of $ 81,583 ( 2016 - $ nil ; 2015 - $ nil ) with the counterparty to the Currency Swaps during the year ended December 31, 2017 . Fair values of derivative financial instruments The fair values of the Currency Swaps and their classification in the consolidated balance sheet were as follows: As at Balance Sheet Classification Dec 31, 2017 Dec 31, 2016 August 2016 Currency Swap Derivative financial instruments asset (liability) — 23,555 November 2016 Currency Swap Derivative financial instruments asset (liability) — (27,854 ) Total derivatives — (4,299 ) Cash flow hedge gains (losses) in accumulated other comprehensive loss August 2016 Currency Swap Balance, January 1, 2016 — Effective portion of change in fair value of hedging instruments (1,623 ) Transfers to (income) loss: Discontinuation of hedge accounting due to hedge ineffectiveness 62 Balance, December 31, 2016 (1,561 ) Transfers to (income) loss: Discontinuation of hedge accounting due to hedge ineffectiveness 201 Early termination of derivative contracts 1,360 Balance, December 31, 2017 — (Gains) losses recognized on derivative financial instruments in the consolidated statements of loss Statements of Loss Classification 2017 2016 2015 August 2016 Currency Swap Fair value (gain) loss on derivative financial instruments 43,010 24,861 — November 2016 Currency Swap Fair value (gain) loss on derivative financial instruments 27,755 (27,481 ) — Total 70,765 (2,620 ) — Unrealized foreign exchange (gain) loss Unrealized foreign exchange gain for the year ended December 31, 2017 was $ 72,891 ( 2016 - $ 128,574 loss; 2015 - $ nil ). The primary component of the unrealized foreign exchange (gain) loss is the recognition of accumulated unrealized foreign exchange gains on certain inter-company loans associated with the Company's investment in the Concordia International segment. Prior to entering into the Currency Swaps, foreign exchange translation gains and losses on these inter-company loans were not included in the statement of loss given the loans formed part of the permanent investment in those subsidiaries. In entering into the Currency Swaps, certain inter-company loans became designated as hedged items, and subject to on-going repayment. Accordingly, the inter-company loans were no longer considered to be permanent investments in the related subsidiaries and changes in foreign exchange result in unrealized foreign exchange gains and losses recorded in the consolidated statement of loss. All such loans are eliminated on consolidation.

Long-term Debt

Long-term Debt	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Long-term Debt	Long-term Debt As at Dec 31, 2017 Dec 31, 2016 Term Loan Facilities (a) - USD term loan 1,061,500 1,089,000 - GBP term loan 651,086 609,099 - Revolver — — Bridge Facilities (b) 100,832 134,444 9.5% Senior Notes (c) 790,000 790,000 7% Senior Notes (d) 735,000 735,000 9% Senior Secured Notes (e) 350,000 350,000 Balance outstanding 3,688,418 3,707,543 Less: deferred financing costs — (161,766 ) Total long-term debt 3,688,418 3,545,777 Less: current portion (3,688,418 ) (76,492 ) Long-term portion — 3,469,285 The commencement of the CBCA proceedings resulted in an event of default under the Concordia International Credit Agreement which includes the term loan facilities, the indentures governing the Company's 9% senior secured notes and 9.5% unsecured senior notes and the Currency Swaps. As a result of the foregoing events of default, a cross default was triggered under the indenture governing the 7% unsecured senior notes and the extended bridge facility, however any demand for payment of this debt has been stayed by the preliminary interim order granted by the Court in the CBCA proceedings. The Company has accelerated the accretion of the deferred financing fees associated with all of the Company's lending arrangements during the fourth quarter of 2017 . As part of the CBCA proceedings the Company has terminated the $200 million revolving facility under the Concordia International Credit Agreement, which was undrawn at the time of termination. As discussed in Note 2, during the CBCA proceedings the Company has been and intends to continue to make scheduled, ordinary course interest and principal payments under its secured debt facilities, described in (a) and (e) below, and the Currency Swaps, as applicable. Conversely, during the CBCA proceedings, the Company has not made scheduled payments on its unsecured debt facilities, described in (b), (c) and (d) below. See Note 2 for a discussion on the stay of proceedings applicable to the Company's debt agreements. (a) On October 21, 2015 (the " Closing Date ") the Company, through a wholly owned subsidiary, completed the acquisition of 100% of the outstanding shares of Amdipharm Mercury Limited (the " Concordia International Acquisition ") from Cinven, a European private equity firm, and certain other sellers (collectively the " Vendors "). To finance the Concordia International Acquisition, the Company entered into a credit agreement (the “ Concordia International Credit Agreement" ) on October 21, 2015 pursuant to which a syndicate of lenders made available secured term loans in the aggregate amounts of $1.1 billion in one tranche (the “ USD Term Loan ”) and £500 million in a separate tranche (the “ GBP Term Loan ”, and together with the USD Term Loan, the “ Term Loans ”). In addition, the Concordia International Credit Agreement provided for a secured revolving loan of up to $200 million which commitment was terminated during the fourth quarter of 2017 as part of the Company's CBCA proceedings. All obligations of the Company under the Term Loans are guaranteed by all current and future material subsidiaries of the Company and include security of first priority interests in the assets of the Company and its material subsidiaries. The Term Loans contain a maturity date of October 21, 2021, have variable interest rates and require quarterly principal repayments. During 2017 , the Company made principal payments of $ 27,500 and £ 12,500 on the USD Term Loan and GBP Term Loan, respectively. In addition commencing in 2017, the Term Loans may require certain principal repayments calculated by reference to the Company’s excess cash flow as defined in the Concordia International Credit Agreement, calculated annually in respect of the prior year. No payments calculated by reference to the Company's excess cash flow were required to be made during 2017 with respect to 2016 and none are expected to be made in 2018 with respect to 2017. In addition, any payments that would be due as a result of the excess cash flow calculation would be stayed by the CBCA preliminary interim order. Interest rates on the Term Loans are calculated based on LIBOR plus applicable margins, with a LIBOR floor of 1% . Interest expense on the Term Loans for the year ended December 31, 2017 was $ 104,024 ( 2016 - $ 99,713 ; 2015 - $24,486 ). Commencing in 2017 the quarterly principal repayments on the Term Loans increased from a rate of 0.25% to 0.625% , and in 2019 increase to 1.25% . (b) On the Closing Date a syndicate of lenders also provided the Company with a senior unsecured equity bridge term loan facility of $135 million (the “ Extended Bridge Loans ”) and a senior unsecured equity bridge term loan facility of $45 million (the “ Equity Bridge Loans ” and together with the Extended Bridge Loans, the “ Bridge Facilities ”). All obligations of the Company under the Bridge Facilities, subject to certain customary exceptions, are guaranteed by all material subsidiaries of the Company. The Extended Bridge Loans have a seven year term to maturity and an interest rate of 9.5% for two years. As the Extended Bridge Loans were not repaid on October 21, 2017, the interest rate increased to 11.5% . Through to October 21, 2018, lenders holding the Extended Bridge Loans may make a proposal for an offering of new securities (" Refinancing Securities ") which Refinancing Securities may carry a weighted average effective yield that is up to 150 basis points greater than 11.5% . On or after October 21, 2018 the lenders holding the Extended Bridge Loans may request the exchange of the Extended Bridge Loans into bonds (" Exchange Notes ") with a maturity date of October 21, 2022 and bearing interest of 11.5% . The Equity Bridge Loans had a two year term to maturity and an interest rate of 9.5% . The Bridge Facilities can be repaid in full or in part at any time. In December 2015 the Company made a principal payment of $45,000 on the Bridge Facilities which was allocated pro rata between the outstanding principal of the Bridge Facilities. Interest expense on the Bridge Facilities was $ 13,158 for the year ended December 31, 2017 ( 2016 - $ 12,991 ; 2015 - $4,551 ). During the fourth quarter of 2017, the Company agreed to settle the $34 million of principal and accrued interest due under the Equity Bridge Loans for $13 million . As a result of the settlement and extinguishment of the remaining debt, a gain of $ 21 million was reflected in gain on debt settlement in the consolidated statements of loss. (c) On the Closing Date, the Company issued at par $790 million 9.5% senior unsecured notes due October 21, 2022 (the “ October 2015 Notes ”). The October 2015 Notes require no payment of principal throughout their term. Interest on the October 2015 Notes is payable semi-annually on June 15th and December 15th of each year. Interest expense on the October 2015 Notes was $ 75,207 for the year ended December 31, 2017 ( 2016 - $ 75,050 ; 2015 - $15,472 ). (d) In connection with the acquisition of a portfolio of products from Covis Pharma S.à R.L. and Covis Injectables S.à R.L. on April 21, 2015 (the " Covis Acquisition "), the Company issued at par $735 million 7.00% senior unsecured notes due April 21, 2023 (the “ Covis Notes ”). The Covis Notes require no payment of principal throughout their term. Interest on the Covis Notes is payable semi-annually on April 15th and October 15th of each year. Interest expense on the Covis Notes was $ 51,831 for the year ended December 31, 2017 ( 2016 - $ 51,450 ; 2015 - $37,609 ). (e) On October 13, 2016, the Company issued at par $350 million 9.00% senior secured first lien notes due April 1, 2022 (the " Secured Notes "). The Secured Notes require no payment of principal throughout their term. Interest on the Secured Notes is payable semi-annually on April 1st and October 1st of each year. Interest expense on the Secured Notes was $ 31,500 for the year ended December 31, 2017 ( 2016 - $ 7,000 ; 2015 - $ nil ). The fair value of long-term debt as at December 31, 2017 was $ 1.9 billion ( 2016 - $ 2.2 billion ). The following table describes movements in the Company’s long-term debt balance: Balance, January 1, 2017 3,545,777 Repayments (57,279) Accretion of deferred financing fees 161,766 Principal portion of gain on debt settlement (20,168) Impact of foreign exchange 58,322 Balance, December 31, 2017 3,688,418 Interest expense 2017 2016 2015 Interest expense paid or payable in cash 275,720 246,204 91,228 Interest expense on Currency Swaps (Note 13) 62,973 20,337 — Non-cash items: Accretion of deferred financing fees 26,503 30,064 8,086 Accelerated accretion of deferred financing fees 137,588 — 26,323 Other non-cash interest 4,010 4,085 3,558 Interest and accretion expense 506,794 300,690 129,195

Share Capital

Share Capital	12 Months Ended
	Dec. 31, 2017
Share Capital, Reserves And Other Equity Interest [Abstract]
Share Capital	Share Capital The Company is authorized to issue an unlimited number of common shares. Number of Common Shares $ Balances, January 1, 2016 50,994,397 1,274,472 Exercise of stock options 12,500 173 Vesting of RSUs 82,659 2,530 Balances, December 31, 2016 51,089,556 1,277,175 Vesting of RSUs 193,345 5,908 Balances, December 31, 2017 51,282,901 1,283,083 The Company did not declare any dividends during the year ended December 31, 2017 ( 2016 - $7,652 ; 2015 - $11,720 ). On August 12, 2016, the Company announced the suspension of its quarterly dividend payments.

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2017
Earnings per share [abstract]
Loss Per Share	Loss Per Share 2017 2016 2015 Net loss from continuing operations for the period attributable to shareholders (1,590,735 ) (1,314,093 ) (29,425 ) Weighted average number of common shares in issue 51,156,787 51,022,748 36,184,480 Adjustments for: Dilutive stock options — 334,694 1,050,922 Dilutive unvested shares 2,290,430 440,940 222,159 Weighted average number of fully diluted shares 53,447,217 51,798,382 37,457,561 Loss per share, from continuing operations Basic loss per share (31.10 ) (25.76 ) (0.81 ) Diluted loss per share (31.10 ) (25.76 ) (0.81 ) Loss per share, including discontinuing operations Basic loss per share (31.10 ) (25.79 ) (0.87 ) Diluted loss per share (31.10 ) (25.79 ) (0.87 ) For the periods noted above, the computation of diluted loss per share is equal to the basic loss per share due to the anti-dilutive effect of the stock options and unvested shares.

Share Based Compensation

Share Based Compensation	12 Months Ended
	Dec. 31, 2017
Share-based Payment Arrangements [Abstract]
Share Based Compensation	Share Based Compensation Employee Stock Option Plan The Company has an incentive stock option plan that permits it to grant options to acquire common shares to its directors, officers, employees and others. The maximum number of common shares which may be reserved for issuance under the stock option plan cannot exceed 10% of the issued and outstanding common shares of the Company on a non-diluted basis (which maximum number is inclusive of any common shares reserved for issuance pursuant to the Company’s LTIP (as defined below)). The exercise price at which any option may be exercised to acquire a common share of the Company must be not less than the lesser of (i) the closing trading price of the common shares on the date of grant and (ii) the volume-weighted average price of the common shares on the TSX for the five trading days immediately preceding the date of grant. As at December 31, 2017 , 607,951 stock options ( 2016 – 728,266 ) were available for grant under the stock option plan. During the three months ended March 31, 2017, the Company reallocated 700,000 of its share reserve from the stock option plan to the LTIP. Information with respect to stock option transactions for the year ended December 31, 2017 and December 31, 2016 is as follows: Number of Stock Options Weighted Average Exercise Price Balance, January 1, 2016 2,403,985 $ 37.07 Granted during the year 185,000 21.02 Forfeited during the year (241,800 ) 39.00 Cancelled during the year (200,000 ) 67.90 Exercised during the year (12,500 ) 10.32 Balance, December 31, 2016 2,134,685 $ 32.73 Weighted-average exercise price of options $ 23.79 Balance, January 1, 2017 2,134,685 $ 32.73 Forfeited during the year (360,500 ) 38.03 Cancelled during the year (219,185 ) 20.21 Balance, December 31, 2017 1,555,000 $ 33.27 Weighted-average exercise price of options $ 27.84 All the stock options issued have different vesting terms ranging from immediate vesting to vesting over a period of 3 years . Contract terms of options issued range and have a life of 7 - 10 years. For the year ended December 31, 2017 , the total compensation charged against income with respect to all stock options granted was $ 4,280 ( 2016 – $ 20,268 ; 2015 - $9,688 ). As at December 31, 2017 outstanding stock options were as follows: Year of Expiry Exercise Price Number of Stock Options Exercisable 2022 35.66 881,000 587,333 2023 2.02 - 26.43 277,500 167,500 2024 5.88 - 31.50 221,500 221,500 2025 32.99 - 78.36 175,000 121,665 1,555,000 1,097,998 Long-Term Incentive Plan The Company has a long-term incentive plan (“ LTIP ”). Under the terms of the LTIP, the Board of Directors may grant units (“ Units ”), which may be either RSUs or DSUs to officers, directors, employees or consultants of the Company. Each Unit represents the right to receive one common share in accordance with the terms of the LTIP. During the year ended December 31, 2017 the Company authorized for issuance under the LTIP a total of 1,471,047 RSUs with market prices between $ 1.46 and $ 1.89 with vesting terms over 3 years. For the year ended December 31, 2017 , the Company recorded share based compensation expense of $ 4,434 ( 2016 - $ 10,485 ; 2015 - $6,510 ) related to the RSUs and DSUs accounted for on the basis that they will be equity-settled, with a corresponding credit to shareholders’ equity. The compensation expense recorded during the year ended December 31, 2017 and 2016 includes the impact of the accelerated vesting of RSUs held by a former officer of the Company. Certain performance based RSUs are subject to non-market based performance conditions. As at December 31, 2017 the Company assessed the actual and forecasted performance underlying these outstanding performance based RSUs, and based on that assessment, no vesting or expense has been recorded with respect to these performance based RSUs during the year. The Company’s outstanding RSUs are as follows: Number of RSUs Balance, January 1, 2016 220,162 Issued during the year 2,204,899 Cancelled during the year (1,022,117 ) Vested during the year (138,782 ) Balance, December 31, 2016 1,264,162 Balance, January 1, 2017 1,264,162 Issued during the year 1,471,047 Cancelled during the year (166,448 ) Vested during the year (194,364 ) Balance, December 31, 2017 2,374,397

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party [Abstract]
Related Party Transactions	Related Party Transactions The Company had the following related party transactions during the years ended December 31, 2017 , 2016 and 2015 : 2017 2016 2015 Legal fees paid or payable to a firm affiliated with a director — 30 53 Total — 30 53 Legal fees include professional services for advice relating to intellectual property matters. As at February 9, 2016, the firm affiliated with the director ceased providing legal services to the Company, apart from clerical and administrative work related to the transfer of files. Certain current employees of the Concordia International segment had an equity interest in the Concordia International segment at the time of its sale to the Company. As a result, pursuant to the share purchase agreement entered into by the Company in connection with the Concordia International Acquisition, these employees received a portion of the consideration paid by the Company to the Vendors of the Concordia International segment (including the earnout consideration paid in December 2016 and February 2017, respectively).

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Commitments and Contingencies	Commitments and Contingencies Lease Commitments The Company has operating leases relating to rental commitments for its international office locations, an aircraft lease and computer and electronic equipment leases. The leases typically run for a period of a number of months up to five years. The below table sets forth the Company’s obligations under operating leases: Minimum Lease Payments 2018 4,010 2019 3,177 2020 1,556 2021 770 2022 166 Thereafter 156 9,835 On October 13, 2017, two subsidiaries of the Company, Concordia Pharmaceuticals (US), Inc. and Pinnacle Biologics, Inc. entered into an agreement with the Company’s Chief Executive Officer to guaranty payments due under the officer’s employment agreement. Guarantees All directors and officers of the Company are indemnified by the Company for various items including, but not limited to, all costs to defend lawsuits or actions due to their association with the Company, subject to certain restrictions. The Company holds directors’ and officers’ liability insurance to mitigate the cost of any potential future lawsuits or actions. A guarantee of the obligations under the employment agreement for one of the Company's officers has been provided by certain subsidiaries of the Company. In the normal course of business, the Company has entered into agreements that include indemnities in favour of third parties, such as purchase and sale agreements, confidentiality agreements, engagement letters with advisors and consultants, leasing contracts, license agreements, supply agreements, distribution agreements, information technology agreements and various product, service, data hosting and network access agreements. These indemnification arrangements may require the applicable Company entity to compensate counterparties for losses incurred by the counterparties as a result of breaches in representations, covenants and warranties provided by the particular Company entity or as a result of litigation or other third party claims or statutory sanctions that may be suffered by the counterparties as a consequence of the relevant transaction. In connection with the acquisition of Zonegran®, the Company guaranteed the payment, performance and discharge of the purchaser's payment and indemnification obligations under the asset purchase agreement and each ancillary agreement entered into by the purchaser in connection therewith that contained payment or indemnification obligations. Pursuant to the asset purchase agreement entered into in connection with the Covis Acquisition (the " Covis Purchase Agreement ") the Company guaranteed the purchaser's obligations under the Covis Purchase Agreement. Pursuant to the share purchase agreement entered into by the Company in connection with the Concordia International Acquisition, the Company guaranteed the obligations of the purchaser under the share purchase agreement and related transaction documents. Litigation and Arbitration From time to time, the Company becomes involved in various legal and administrative proceedings, which include product liability, intellectual property, commercial, antitrust, government and regulatory investigations, related private litigation and ordinary course employment-related issues. From time to time, the Company also initiates actions or files counterclaims. The Company could be subject to counterclaims or other suits in response to actions it may initiate. The Company believes that the prosecution of these actions and counterclaims is important to preserve and protect the Company, its reputation and its assets. Certain of these proceedings and actions are described below. Unless otherwise indicated the Company cannot reasonably predict the outcome of these legal proceedings, nor can it currently estimate the amount of loss, or range of loss, if any, that may result from these proceedings. An adverse outcome in certain of these proceedings could have a material adverse effect on the Company's business, financial condition and results of operations, and could cause the market value of its common shares and/or debt securities to decline. The Company and certain of its former executive officers are the subject of various class action complaints relating to the Company’s August 12, 2016 press release, whereby the Company revised its 2016 guidance. The complaints allege that the Company issued false and misleading statements to investors and/or failed to disclose that: the Company was experiencing a substantial increase in market competition against its drug Donnatal®, and other products; as a result, Concordia’s financial results would suffer, and Concordia would be forced to suspend its dividend; and as a result Concordia’s statements about its business, operations and prospects were materially false and misleading and/or lacked a reasonable basis at all relevant times. The class action lawsuits have been consolidated into a single case and a motion to dismiss this action was filed by the Company on February 20, 2017. On March 21, 2017, the plaintiffs in this action filed a response to the motion to dismiss, and on April 5, 2017 the Company filed a reply to plaintiffs' response. On July 28, 2017, the United States District Court, Southern District of New York denied the motion to dismiss in part and granted it in part. On February 7, 2018, the plaintiffs filed a notice of motion for class certification. The Company and certain of its former executive officers were also subject to a class action complaint alleging that the Company made false and/or misleading statements, as well as, failed to disclose material adverse facts about the Company's business operations and prospects, in the Company's Registration Statement, Prospectus and Supplemental Prospectus issued in connection with the Company's secondary offering completed on September 30, 2015. Specifically, the claim alleged that the statements were false and/or misleading and/or failed to disclose that: (i) the Company was experiencing a substantial increase in market competition against Donnatal®, and other products; (ii) consequently the Company's financial results would suffer and the Company would be forced to suspend its dividends; and (iii) as a result of the foregoing, the defendant's statements about the Company's business operations and prospects were false and misleading and/or lacked a reasonable basis. On June 27, 2017, the plaintiff in this action voluntarily dismissed the complaint on a without prejudice basis. The Company and certain of its former executive officers and a former director are subject to a securities class action filed in Quebec, Canada. The amended statement of claim alleges that the Company failed to disclose adverse material facts relating to, and misrepresented, among other things, the Company's business model, growth platforms, proforma revenues and dividend payments in certain disclosures from March 23, 2016 to August 11, 2016. This class action has not yet been certified nor has leave to bring a statutory claim under securities legislation yet been granted. On June 15, 2017, the plaintiff in the action discontinued their claim against the Company's Board of Directors (other than the one former director) and certain of its former executive officers. On October 19, 2017, a statement of claim was filed in Ontario, Canada against the Company and certain of its former executive officers on behalf of all persons and entities, other than persons resident in Quebec, Canada, which alleges substantially the same claims as the Quebec action described above. This class action has not yet been certified nor has leave to bring a statutory claim under securities legislation yet been granted. On October 25, 2016, the Company announced that the UK Competition and Markets Authority (CMA) commenced an investigation into various issues in relation to the UK pharmaceutical sector, and that the Concordia International segment was part of the inquiry. The CMA’s investigation includes matters that pre-date Concordia’s ownership of the Concordia International segment and relates to the Company’s pricing of three products. On May 31, 2017, the Company announced that the CMA notified the Company that it was continuing its investigation after an initial stop/go decision. On November 21, 2017, the Company announced that the CMA issued a statement of objections to the Company, and the former owners of the Concordia International segment, Hg Capital and Cinven, in relation to the pricing of one of the three products, liothyronine, in the United Kingdom between November 2007 and July 2017. A statement of objections is a formal statement by the CMA that it considers that a competition infringement may have occurred. On February 15, 2018, the Company announced that the CMA notified the Company that it was closing its investigation related to Fusidic Acid, also one of the three products under investigation. On March 3, 2017, the Company announced that the CMA issued a statement of objections to a third party and the Company in relation to the supply of 10mg hydrocortisone tablets in the UK between 2013 and 2016. On May 26, 2017, the Company responded in detail to the statement of objections and on July 20, 2017 the Company attended an oral hearing to present the key points of its response to the CMA decision panel. This investigation includes matters that pre-date the Company’s ownership of the Concordia International segment. On October 11, 2017, the Company announced that the CMA commenced additional investigations in relation to the UK pharmaceutical sector, and that the Concordia International segment and certain of its products are part of the inquiry. These investigations are at an early information gathering stage and the CMA has confirmed that, at this time, it has not reached a conclusion on whether competition law has been infringed. These investigations include matters that predate the Company's ownership of the Concordia International segment. During the first quarter of 2016, the Company became aware that a third party had notified wholesalers, through listing services, of its intent to distribute and sell in certain US regions a non-FDA approved copy of Donnatal®. On January 6, 2016, the Company commenced a lawsuit against the third party and its principal owner claiming damages from such conduct, and on April 29, 2016 and May 3, 2016 commenced proceedings against two listing services for the continued listing of the products in their database. In May 2016, the Company became aware that this non-FDA approved product was introduced into certain US regions. On October 4, 2016 and November 16, 2016, the Company dismissed its claims against the listing services on a without prejudice basis, respectively. On March 15, 2017, the Court ruled on the third party's motion to dismiss the Company's claim, denying such motion in part and granting it in part. On March 29, 2017, the third party filed its answer and counter claim in response to the Company's claim. On August 16, 2017, this third party filed a motion to amend its counterclaim to add factual allegations detailing the scope of the Company's campaign to disparage its products and interfere with its contractual and business relationships. On November 8, 2017, the court granted the Company's motion for leave to file its second amended complaint, permitting the Company to include its direct false advertising claim. The Company continues to pursue this lawsuit vigorously. In a similar lawsuit commenced against Method Pharmaceuticals, LLC (" Method ") and its principal owner, the Company received a favorable jury verdict on April 21, 2016 and was awarded damages in the amount of approximately $733 . On March 2, 2017, the United States District Court - Western District of Virginia, Charlottesville Division, granted the Company's motion for enhanced damages in part, to amend the judgment against Method and its principal owner to reflect an award of damages in the total amount of approximately $2.2 million . On March 30, 2017, Method filed a motion to reconsider the order on enhanced damages. On April 13, 2017, the Company filed an opposition to Method's motion to reconsider. On July 19, 2017, the court denied Method's motion to reconsider and further awarded the Company an additional $15 in costs. On August 30, 2017, Method filed a notice of appearance with the United States Court of Appeals for the Fourth Circuit to appeal the enhanced damages award. On February 1, 2018, Method and its principal owner and the Company settled the enhanced damages award. During the second quarter of 2017, the Company became aware that an additional third party had launched a competitor product to Donnatal®. The Company continues to assess its legal rights against such third party. The Company was subject to a class action proceeding in relation to one of its third party distributors purportedly faxing unsolicited advertisements to market Ulesfia® in violation of the Telephone Consumer Protection Act. On April 9, 2017, the court in this action dismissed the Company's motion to dismiss and on June 8, 2017 the court denied the Company's motion for reconsideration. On November 6, 2017, the court issued an order re-evaluating its previous finding of personal jurisdiction, which order required the plaintiffs in this action to make a new submission rebutting the evidence submitted by defendants showing that there is no personal jurisdiction. On December 1, 2017, the court dismissed this claim against the Company for lack of personal jurisdiction. During the second quarter of 2016, the Company agreed to settle a previously disclosed arbitration proceeding commenced by a former financial advisor to the Company, whereby the financial advisor had claimed it was owed approximately $12.3 million in connection with the Covis Acquisition and $26 million in connection with the Concordia International Acquisition, plus accrued interest on such amounts. As part of the settlement, the financial advisor released all claims against the Company and the Company agreed to pay a settlement amount of $12.5 million , which has been recorded in litigation settlement along with $0.96 million associated legal costs. On September 16, 2016, the Company announced the introduction of a bill into the U.K. House of Commons to amend and extend existing provisions of the National Health Service Act 2006 to enable the Secretary of State to help manage the cost of health service medicines. On April 27 2017, the U.K. government accorded Royal Assent to the Act. The Act introduces provisions in connection with controlling the cost of health service medicines and other medical supplies. The Act also introduces provisions in connection with the provision of pricing and other information by manufacturers, distributors and suppliers of those medicines and medical supplies. The Company continues to monitor the implementation of the Act. While the effects of the Act are unknown at this time, the Act could impose certain risks and uncertainties on the Company's operations and cash flows.

Financial Risk Management

Financial Risk Management	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Financial Risk Management	Financial Risk Management The Company’s activities expose it to certain financial risks, including currency risk, interest rate risk, credit risk and liquidity risk. Currency Risk The Company is exposed to currency risk related to the fluctuation of foreign exchange rates. The Company operates primarily in USD, GBP and European Euro (" EUR "). Foreign exchange risk arises from future commercial transactions, recognized assets and liabilities and net investments in foreign operations. A portion of the Company’s business is with customers in continental Europe and other foreign markets with transactions completed in foreign currencies. The Company’s policy, where considered appropriate, is to minimize all currency exposures on any balance not expected to mature within 60 days of its arising. The Company does not believe it is exposed to currency risk on its net assets denominated in Barbados dollars as the currency is fixed to the U.S. dollar. The Company, however, is exposed to currency risk through its net assets denominated in Canadian dollars, the effect of which is insignificant. The table below shows the extent to which the Company has net monetary assets (liabilities) in currencies other than the functional currency of the Company. As at Dec 31, 2017 Dec 31, 2016 (Amounts in USD) GBP 114,865 95,943 Euro 11,403 13,024 Indian Rupees 14,866 9,600 Swedish Krona 8,040 10,505 Australian Dollars 4,038 4,392 South African Rand 4,781 2,509 Papua New Guinea Kina 3,179 3,073 Canadian Dollars 447 (465 ) Other 10,856 10,104 Total 172,475 148,685 The Company's derivative financial instruments consisted of the Currency Swaps entered into to reduce the Company's exposure to exchange rate fluctuations between GBP and USD, which have been terminated effective October 23, 2017. Refer to Note 13 for further details. Interest Rate Risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The long-term debt which bears interest at floating rates is subject to interest rate cash flow risk resulting from market fluctuations in interest rates. Contingent consideration payable and certain long-term debt bear interest at a fixed rate of interest, and as such are subject to interest rate price risk resulting from changes in fair value from market fluctuations in interest rates. A 1% appreciation (depreciation) in the interest rate would result in the following: 2017 2016 2015 Impact of a 1% increase in interest rates for contingent purchase consideration payable on net loss 134 (166 ) (1,665 ) Impact of a 1% decrease in interest rates for contingent purchase consideration payable on net loss (131 ) 177 1,760 Impact of a 1% increase in interest rates above LIBOR floor for long-term debt on net loss (3,971 ) (18,009 ) (6,331 ) Credit Risk Credit risk is the risk of a financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligation. Financial instruments that potentially expose the Company to significant concentrations of credit risk consist of cash and cash equivalents, accounts receivables, other receivables and favourable derivative financial instruments. The Company’s investment policies are designed to mitigate the possibility of deterioration of principal, enhance the Company’s ability to meet its liquidity needs and provide high returns within those parameters. Management monitors the collectability of accounts receivable and estimates an allowance for doubtful accounts. As at December 31, 2017 , the allowance for doubtful accounts was $ 2,777 ( 2016 – $ 2,922 ). Concentrations of credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk primarily consist of accounts receivable. The Company evaluates the recoverability of its accounts receivable on an on-going basis. As of December 31, 2017 , the Company’s three largest U.S. wholesale customers account for approximately 30% or $ 44 million of net trade receivables and 22% or $ 136 million of total revenue. The Company does not consider there to be additional concentration risk within the Concordia International segment. Liquidity Risk Liquidity risk is the risk that the Company will encounter difficulties in meeting its financial liability obligations as they become due. The Company has a planning and budgeting process in place to determine funds required to support the Company's normal operating requirements on an ongoing basis. Since inception, the Company has financed its cash requirements primarily through issuances of securities, short-term borrowings and issuances of long-term debt. The Company manages liquidity risk through working capital, cash flows and the availability and sourcing of financing. Refer to Note 2 for a further discussion on the Company's realignment of its capital structure and related liquidity considerations. The following tables summarize the Company’s significant contractual undiscounted cash flows as at December 31, 2017 and December 31, 2016 : As at Dec 31, 2017 Financial Instruments < 3 months 3 to 6 months 6 months to 1 year 1 to 2 years 2 to 5 years Thereafter Total Accounts payable and accrued liabilities 95,345 — — — — — 95,345 Provisions 26,130 3,902 4,064 — — — 34,096 Long-term debt (a) 3,688,418 — — — — — 3,688,418 Interest on long-term debt (b) 106,568 — — — — — 106,568 Purchase consideration payable 1,000 — 1,000 1,000 11,191 1,000 15,191 Cross currency swap liability 114,431 — — — — — 114,431 4,031,892 3,902 5,064 1,000 11,191 1,000 4,054,049 As at Dec 31, 2016 Financial Instruments < 3 months 3 to 6 months 6 months to 1 year 1 to 2 years 2 to 5 years Thereafter Total Accounts payable and accrued liabilities 169,493 — — — — — 169,493 Provisions 19,441 2,786 5,007 — — — 27,234 Long-term debt (a) 10,720 10,720 55,052 42,881 1,612,335 1,975,835 3,707,543 Interest on long-term debt 26,623 104,337 140,466 261,298 744,511 181,220 1,458,455 Purchase consideration payable 105,072 — 503 2,503 6,295 7,377 121,750 Derivative financial instruments (c) — (2,056 ) 1,707 7,019 150 — 6,820 331,349 115,787 202,735 313,701 2,363,291 2,164,432 5,491,295 (a) Long-term debt cash flows include an estimate of the minimum required annual excess cash flow sweep (refer to Note 14 (a)). No payments of excess cash flow were required to be made in 2017 and none are expected to be made in 2018. In addition, any payments that would be due as a result of the excess cash flow calculation would be stayed by the CBCA preliminary interim order. Refer to Notes 2 and 14 for details on long-term debt classification as at December 31, 2017 and the CBCA proceedings. (b) The contractual interest amount as at December 31, 2017 reflects the accrued interest payable on long-term debt. (c) Derivative financial instruments reflect the interest income, interest expense and principal amounts payable to and receivable from the counterparty under the contracts.

Financial Instruments - Fair Va

Financial Instruments - Fair Value Estimation	12 Months Ended
	Dec. 31, 2017
Fair Value Measurement [Abstract]
Financial Instruments - Fair Value Estimation	Financial Instruments – Fair Value Estimation Accounting classifications and fair values The fair value of a financial asset or liability is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. For the financial assets and liabilities of the Company, the fair values have been estimated as described below: Cash and cash equivalents - approximates to the carrying amount; Long-term debt - mainly approximates to the carrying amount in the case of floating interest rate debt; Receivables and payables - approximates to the carrying amount The following table presents the fair value of financial assets and financial liabilities, including their levels in the fair value hierarchy: As at Dec 31, 2017 Level 1 Level 2 Level 3 Total Financial liabilities measured at fair value through profit or loss Purchase consideration — 4,471 3,913 8,384 — 4,471 3,913 8,384 As at Dec 31, 2016 Level 1 Level 2 Level 3 Total Financial assets measured at fair value through profit or loss Derivative financial instrument — 23,555 — 23,555 — 23,555 — 23,555 Financial liabilities measured at fair value through profit or loss Purchase consideration — 92,182 19,362 111,544 Derivative financial instrument — 27,854 — 27,854 — 120,036 19,362 139,398 The current portion of purchase consideration as at December 31, 2017 is $ 1,835 ( 2016 - $ 104,039 ). Measurement of fair values Purchase Consideration Valuation Technique Fair Value Hierarchy Discount Rate Purchase Consideration as at Dec 31, 2017 Pinnacle earn-out (a) Discounted cash flows Level 3 19% 3,913 Pinnacle annual payments (b) Present value Level 2 19% 4,471 Total purchase consideration 8,384 Less: current portion (1,835 ) Long-term portion 6,549 The valuation techniques used in measuring Level 2 and Level 3 fair values associated with purchase consideration and derivative financial instruments, as well as the significant unobservable inputs used are outlined below. (a) As part of the consideration for the acquisition of Pinnacle Biologics Inc. (“ Pinnacle ”), the Company recorded a contingent consideration liability for its obligation to make additional payments to the former owners of Pinnacle. The liability represents the fair value of earn-out payments calculated as 15% of worldwide sales of Photofrin® in excess of $25,000 over the 10 calendar years following the Company’s acquisition of Pinnacle. The expected payment is determined by considering the possible scenarios of sales thresholds and the amount to be paid under each scenario and the probability of each scenario. The estimated fair value of the contingent consideration would decrease if the annual gross profit growth rates were lower and would also decrease if the market representative interest rate was lower. (b) As part of the consideration for the acquisition of Pinnacle, the Company is obligated to make ten annual payments of $1,000 , with the first payment made on December 31, 2014. The obligation is subordinated and is not subject to interest. The obligation has been recorded at the present value of required payments. The estimated fair value would decrease if the market representative interest rate was higher. The Company and the vendors of Pinnacle agreed to defer payment of the December 31, 2017 amount until March 31, 2018 as a result of the CBCA proceedings described in Note 2. Reconciliation of Level 3 fair values The following table presents movement from the opening balance to the closing balances for Level 3 fair values: Purchase consideration Balance, January 1, 2015 25,108 Acquisition of the Concordia International segment 206,490 Assumed on acquisition of the Concordia International segment 68,984 Paid during the year (3,557 ) Write-off during the year (2,452 ) Recognized in consolidated statement of loss (1,631 ) Balance, December 31, 2015 292,942 Balance, January 1, 2016 292,942 Transfer to Level 2 (92,182 ) Paid during the year (147,207 ) Additional purchase consideration during the year (Note 5) 8,691 Recognized in consolidated statement of loss (8,407 ) Impact of foreign exchange (34,475 ) Balance, December 31, 2016 19,362 Balance, January 1, 2017 19,362 Paid during the year (a) (15,730 ) Recognized in consolidated statement of loss 269 Impact of foreign exchange 12 Balance, December 31, 2017 3,913 (a) The amount paid during the period does not include the final earn-out payment of $ 92,038 paid to the Vendors of the Concordia International segment on February 1, 2017 as this fair value measurement was transferred to Level 2 in the fourth quarter of 2016. The total purchase consideration payments made, including the amount paid to the Vendors of the Concordia International segment, amounted to $ 107,768 during the year ended December 31, 2017 . Transfers between Level 3 and Level 2 occur when valuation techniques change from using unobservable inputs to observable inputs. As part of the consideration for the October 21, 2015 acquisition of the Concordia International segment, the Company was obligated to pay the Vendors of the Concordia International segment a maximum cash earn-out of £144 million based on the Concordia International segment's gross profit over the 12 month period from October 1, 2015 to September 30, 2016. As at and prior to September 30, 2016, cash earn-out payments were valued based on internal cash flow forecasts for future gross profit during this 12 month period. This resulted in a Level 3 fair value due to the use of unobservable inputs. However, upon the completion of the 12 month period of October 1, 2015 to September 30, 2016, an agreement was reached with the Vendors of the Concordia International segment as to the final cash earn-out amount owed by the Company and therefore the amount is no longer contingent. The revised valuation technique uses observable inputs. Accordingly, the fair value measurement was reclassified to Level 2. Other than described above, there were no changes in valuation techniques.

Capital Management

Capital Management	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Capital Management	Capital Management The Company’s capital management objectives are to safeguard its ability to provide returns for shareholders and benefits for other stakeholders, by ensuring it has sufficient cash resources to fund its activities, to pursue its commercialization efforts and to maintain its ongoing operations. The Company includes long-term debt and shareholders’ equity (deficit) in the definition of capital. The below table sets forth the Company’s capital structure: As at Dec 31, 2017 Dec 31, 2016 Long-term debt (Note 14) 3,688,418 3,707,543 Shareholders' Equity (Deficit) (1,910,513 ) (377,573 ) 1,777,905 3,329,970

Segmented Reporting

Segmented Reporting	12 Months Ended
	Dec. 31, 2017
Operating Segments [Abstract]
Segmented Reporting	Segmented Reporting Operating Segments During the first quarter of 2017 the Company changed the composition of its reportable segments, as further described in Note 1. The Company now has two reportable segments: Concordia North America and Concordia International, as well as a Corporate cost centre. The Company has reflected this change to its segment reporting retrospectively to the comparative period of 2016 presented below. A brief description of each is as follows: Concordia North America The Concordia North America segment has a diversified product portfolio that focuses primarily on the United States pharmaceutical market. These products include, but are not limited to, Donnatal® for the treatment of irritable bowel syndrome; Zonegran® for the treatment of partial seizures in adults with epilepsy; Nilandron® for the treatment of metastatic prostate cancer; Lanoxin® for the treatment of mild to moderate heart failure and atrial fibrillation; Plaquenil® for the treatment of lupus and rheumatoid arthritis; and Photofrin® for the treatment of certain types of cancer. Concordia North America’s product portfolio consists of branded products and authorized generic contracts. The segment’s products are manufactured through an out-sourced production network and sold primarily through a third party distribution network in the United States. Concordia International The Concordia International segment consists of a diversified portfolio of branded and generic products that are sold to wholesalers, hospitals and pharmacies in over 90 countries. The Concordia International segment specializes in the acquisition, licensing and development of off-patent prescription medicines, which may be niche, hard to make products. The segment’s over 200 products are manufactured and sold through an out-sourced manufacturing network and marketed internationally through a combination of direct sales and local distribution relationships. The Concordia International segment operates primarily outside of the North American marketplace. Corporate The Corporate cost centre represents certain centralized costs including costs associated with the Company's head office and senior management located in Canada and costs associated with being a public reporting entity. The following tables set forth operating income (loss), goodwill, total assets and total liabilities by reportable operating segment for the years ended December 31, 2017 , 2016 and 2015 . Concordia North America Concordia International Corporate Year ended Dec 31, 2017 Revenue 160,769 465,400 — 626,169 Cost of sales 33,046 157,586 — 190,632 Gross profit 127,723 307,814 — 435,537 Operating expenses General and administrative 6,874 23,150 20,666 50,690 Selling and marketing 12,366 25,900 — 38,266 Research and development 9,140 22,342 — 31,482 Acquisition related, restructuring and other (2,328 ) 13,945 35,161 46,778 Share based compensation 2 — 8,709 8,711 Amortization of intangible assets 98,354 128,024 47 226,425 Impairments 151,199 1,043,566 — 1,194,765 Depreciation expense 92 1,619 251 1,962 Fair value (gain) loss 547 263 596 1,406 Total operating expenses 276,246 1,258,809 65,430 1,600,485 Operating income (loss) from continuing operations (148,523 ) (950,995 ) (65,430 ) (1,164,948 ) Concordia North America Concordia International Corporate Year ended Dec 31, 2016 Revenue 258,645 557,514 — 816,159 Cost of sales 39,963 181,239 — 221,202 Gross profit 218,682 376,275 — 594,957 Operating expenses General and administrative 10,279 26,356 19,820 56,455 Selling and marketing 24,007 27,126 — 51,133 Research and development 16,035 24,602 — 40,637 Acquisition related, restructuring and other 5,837 13,608 16,523 35,968 Share based compensation (38 ) — 30,791 30,753 Amortization of intangible assets 52,496 130,306 17 182,819 Impairments 877,076 255,167 — 1,132,243 Depreciation expense 66 1,671 202 1,939 Fair value (gain) loss (21,289 ) 866 11,494 (8,929 ) Litigation settlements 14,246 — — 14,246 Total operating expenses 978,715 479,702 78,847 1,537,264 Operating income (loss) from continuing operations (760,033 ) (103,427 ) (78,847 ) (942,307 ) Concordia North America Concordia International Corporate Year ended Dec 31, 2015 Revenue 278,503 115,721 — 394,224 Cost of sales 36,345 57,949 — 94,294 Gross profit 242,158 57,772 — 299,930 Operating expenses General and administrative 10,408 5,812 13,477 29,697 Selling and marketing 16,786 6,700 — 23,486 Research and development 10,760 4,232 — 14,992 Acquisition related, restructuring and other 7,089 4,167 45,951 57,207 Share based compensation 433 — 15,765 16,198 Initial exchange listing expenses — — 1,051 1,051 Amortization of intangible assets 49,853 25,957 — 75,810 Depreciation expense 64 334 79 477 Fair value (gain) loss 7,390 — (6,829 ) 561 Total operating expenses 102,783 47,202 69,494 219,479 Operating income (loss) from continuing operations 139,375 10,570 (69,494 ) 80,451 Income (loss) from continuing operations before tax includes the total operating income (loss) from continuing operations above plus other income and expense which do not form part of any reportable operating segment. Concordia North America Concordia International Corporate Total As at Dec 31, 2017 Goodwill, continuing operations 27,966 216,991 — 244,957 Total assets, continuing operations 543,530 1,670,351 108,454 2,322,335 Total liabilities, continuing operations 48,895 373,166 3,810,787 4,232,848 As at Dec 31, 2016 Goodwill, continuing operations 27,966 679,964 — 707,930 Total assets, continuing operations 827,758 2,585,654 318,162 3,731,574 Total liabilities, continuing operations 57,015 454,394 3,597,738 4,109,147 Geographic Information The Company has major operations in Barbados, Canada, Ireland, Jersey, the United States and the United Kingdom. The following table sets forth revenue by geographic location based on contracted entity (excluding inter-company transactions): For the year ended Dec 31, 2017 Barbados United States United Kingdom & Jersey Ireland All other countries Total Revenue 153,461 7,308 301,360 14,710 149,330 626,169 For the year ended Dec 31, 2016 Barbados United States United Kingdom & Jersey Ireland All other countries Total Revenue 249,651 8,993 386,404 13,997 157,114 816,159 For the year ended Dec 31, 2015 Barbados United States United Kingdom & Jersey Ireland All other countries Total Revenue 269,081 9,422 77,594 2,716 35,411 394,224 Product Revenue by Category Concordia North America 2017 2016 2015 Branded 129,860 194,475 240,330 Authorized Generics and other 30,909 64,170 38,173 Total 160,769 258,645 278,503 Concordia International 2017 2016 2015 Branded 201,496 192,995 43,241 Generics 263,904 364,519 72,480 Total 465,400 557,514 115,721 The following table sets forth assets and liabilities by geographic location (excluding inter-company balances and investments in subsidiaries): As at Dec 31, 2017 Barbados Canada United States United Kingdom & Jersey Ireland All other countries (1) Total Current assets 86,342 108,021 10,323 213,441 105,320 44,161 567,608 Non-current assets 433,083 433 13,782 1,153,633 69,890 83,906 1,754,727 Total assets, continuing operations 519,425 108,454 24,105 1,367,074 175,210 128,067 2,322,335 Current liabilities 38,800 3,810,787 2,526 201,629 33,206 4,056 4,091,004 Non-current liabilities 7,569 — — 112,207 — 22,068 141,844 Total liabilities, continuing operations 46,369 3,810,787 2,526 313,836 33,206 26,124 4,232,848 As at Dec 31, 2016 Barbados Canada United States United Kingdom & Jersey Ireland All other countries (1) Total Current assets 118,957 317,473 13,269 106,710 93,274 64,341 714,024 Non-current assets 694,811 689 721 1,816,920 641 503,768 3,017,550 Total assets, continuing operations 813,768 318,162 13,990 1,923,630 93,915 568,109 3,731,574 Current liabilities 44,523 129,139 2,293 207,619 31,651 7,834 423,059 Non-current liabilities 10,199 3,468,599 — 155,511 — 51,779 3,686,088 Total liabilities, continuing operations 54,722 3,597,738 2,293 363,130 31,651 59,613 4,109,147 Notes: (1) All other countries is comprised primarily of Australia, India, Netherlands and Sweden.

Directors and key management co

Directors and key management compensation	12 Months Ended
	Dec. 31, 2017
Related Party [Abstract]
Directors and key management compensation	Directors and key management compensation Compensation, consisting of salaries, performance and retention bonuses, other benefits, severance and director fees to key management personnel and directors for the year ended December 31, 2017 amounted to $ 10,721 ( 2016 – $ 7,928 ; 2015 - $ 7,549 ). The compensation for the period includes severance payable to the former Chief Operating Officer and the former Chief Financial Officer. Share based compensation expense recorded for key management and directors, for the year ended December 31, 2017 amounted to $ 4,804 ( 2016 – $ 11,465 ; 2015 - $ 8,842 ). The stock based compensation for the year includes the accelerated vesting of stock options and RSUs held by a former officer of the Company.

Nature of expenses

Nature of expenses	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Nature of expenses	Nature of expenses The nature of expenses included in cost of sales and operating expenses are as follows: 2017 2016 2015 Production, manufacturing and distribution costs 190,632 221,202 94,294 Salaries, bonus and benefits 46,462 46,302 27,766 Sales and marketing expenses 24,996 39,006 9,418 Research and development expenses 21,962 34,411 14,992 Share-based compensation 8,711 30,753 16,198 Amortization and depreciation 228,387 184,758 76,287 Impairments 1,194,765 1,132,243 — Fair value (gain) loss 1,406 (8,929 ) 561 Professional fees including acquisition and restructuring 51,441 41,899 57,207 Travel expenses 2,953 8,272 4,551 Rent and facilities 2,764 2,709 1,014 Litigation settlements — 14,246 — Other expenses 16,638 11,594 11,485 Total 1,791,117 1,758,466 313,773

Discontinued operations

Discontinued operations	12 Months Ended
	Dec. 31, 2017
Disclosure of Non-current Assets Held For Sale And Discontinued Operations [Abstract]
Discontinued operations	Discontinued operations In December 2015, the Company decided to wind down operations of its former Specialty Healthcare Distribution Division and its subsidiary Complete Medical Homecare, Inc. (“ CMH ”) which distributed diabetes testing supplies and other healthcare products. CMH was legally terminated on December 16, 2016, and consequently the wind up of CMH was completed in December 2016. Net loss from the discontinued operation includes: 2017 2016 2015 Revenue — 23 7,756 Expenses — 522 10,667 Pre-tax loss from discontinued operations — (499 ) (2,911 ) Income tax expense (recovery) — 1,102 (768 ) Net loss from discontinued operations — (1,601 ) (2,143 )

Non-cash working capital

Non-cash working capital	12 Months Ended
	Dec. 31, 2017
Statement Of Cash Flows Additional Disclosure [Abstract]
Non-cash working capital	Non-cash working capital Changes in non-cash working capital is comprised of: 2017 2016 2015 Accounts receivable 29,547 12,392 (55,458 ) Inventory 15,437 (9,893 ) (6,370 ) Prepaid expenses and other current assets 981 10,801 (14,738 ) Accounts payable and accrued liabilities (9,483 ) (1,380 ) (2,054 ) Provisions 5,988 (5,637 ) 10,930 Other liabilities (30 ) (195 ) 155 Changes in non-cash working capital 42,440 6,088 (67,535 )

Significant Accounting Polici36

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Corporate Information And Statement Of IFRS Compliance [Abstract]
Basis of presentation	Basis of Presentation These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (“ IFRS ”). The consolidated financial statements have been prepared under the historical cost convention, except for certain financial instruments that are measured at fair value, as described in (n) and (p) below. The accounting policies have been consistently applied throughout the year unless otherwise stated. The preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 4. The consolidated financial statements are prepared on a going concern basis and have been presented in U.S. dollars, which is also the Company’s functional currency.
Basis of consolidation	Basis of Consolidation The wholly owned subsidiaries of the Company are consolidated to produce the financial results for the consolidated corporation. All intercompany transactions, balances, income and expenses on transactions between the subsidiaries are fully eliminated. Profits and losses resulting from intercompany transactions that were recognized are also fully eliminated. These consolidated financial statements include the following wholly owned material subsidiaries of the Company: CLI, CPI, Concordia Financing (Jersey) Limited, Concordia Investments (Jersey) Limited, Amdipharm Holdings S.à R.L., Amdipharm AG, Amdipharm BV, Amdipharm Limited, Amdipharm Mercury Holdco UK Ltd., Amdipharm Mercury UK Ltd., Concordia Holdings (Jersey) Limited, Amdipharm Mercury International Limited, Concordia Investment Holdings (UK) Limited, Mercury Pharma Group Ltd., Abcur AB, Concordia International Rx (UK) Limited, Focus Pharma Holdings Limited, Focus Pharmaceuticals Limited, Mercury Pharma (Generics) Ltd., Mercury Pharmaceuticals (Ireland) Ltd., Mercury Pharma International Ltd., and Mercury Pharmaceuticals Ltd. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with those followed by other members of the Company.
Comparative financial information	Comparative Financial Information Certain prior period balances have been re-classified to conform with the current period financial statement presentation.
Segment reporting	Segment Reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The chief operating decision maker (“ CODM ”), who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Chief Executive Officer of the Company.
Business combinations	Business Combinations Acquisitions have been accounted for as business combinations using the acquisition method. The consideration transferred in a business combination is measured at fair value at the date of acquisition. Acquisition-related transaction costs are recognized in income and comprehensive income as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed are initially recognized at their fair value. Goodwill is measured as the excess of the sum of the consideration transferred and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed. When the consideration transferred by the Group in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Changes in fair value that are not considered measurement adjustments are recognized through the consolidated statement of loss. Measurement period adjustments are adjustments that arise from additional information obtained during the ‘measurement period’ (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date. Contingent consideration that is classified as a financial asset or a financial liability is remeasured at subsequent reporting dates, with the corresponding gain or loss being recognized in the consolidated statement of loss.
Foreign currency translation	Foreign Currency Translation The Company’s consolidated financial statements are presented in U.S. dollars, which is the Company’s functional currency. Each entity in the Group determines its own functional currency, and items included in the financial statements of each entity are measured using that functional currency. All of the Company’s significant subsidiaries report in U.S dollars with the exception of Concordia International and its subsidiaries which report primarily in Great British Pounds and certain others in Indian Rupees, Euros, South African Rand, United Arab Emirates Dirham, Hong Kong Dollars, Australian Dollars and Swedish Krona. Transactions in foreign currencies are initially recorded at the functional currency rate of exchange prevailing at the date of each transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency spot rate of exchange prevailing at the balance sheet dates. All differences are taken to the consolidated statements of loss. Non-monetary items measured at historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates in effect at the date when the fair value was determined. The assets and liabilities of foreign operations are translated into U.S. dollars at the rate of exchange prevailing at the balance sheet dates, and their consolidated statements of loss are translated at exchange rates prevailing at the average exchange rate for the period. The exchange differences arising on the translation are taken directly to a separate component of equity (accumulated other comprehensive income (loss)). On disposal or dissolution of a foreign operation, the deferred cumulative amount recognized in equity relating to the particular foreign operation is recognized in the consolidated statements of loss.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents includes cash on hand, deposits held with financial institutions and other short-term, highly liquid investments with maturities of three months or less that are readily convertible to cash and which are subject to an insignificant risk of changes in value.
Inventory	Inventory Inventories consist of raw materials, work-in-progress and finished goods. Inventory, other than inventory acquired through a business combination, is valued at the lower of cost based on weighted average cost and net realizable value. Net realizable value is the estimated selling prices less applicable selling expenses and costs to complete the sale. If the carrying value exceeds the net realizable value, a write-down is recognized. A reserve is taken on inventory for quantities not expected to be consumed. This reserve offsets the inventory balance. Inventories acquired through business combinations are initially recognized at fair value.
Intangible assets	Intangible assets Intangible assets are measured at cost less accumulated amortization and accumulated impairment losses. The assets are amortized using the straight line method over their estimated useful life, or using a declining balance approach if more appropriate based on the pattern in which the assets future economic benefits are expected to be consumed by the Company. The declining balance rate used by the Company for certain acquired product rights ranges between 10% and 50% annually. Amortization recorded on all other intangibles applied on a straight line basis is as follows: Acquired product rights and manufacturing processes 7-35 years Intellectual property 20 years Customer list 4 years Supplier contracts 5 years Distribution contracts 5 years Software and other intangibles 3-5 years The estimated useful life is reviewed at the end of each reporting period with the effect of any changes in estimate being accounted for on a prospective basis. In-process research & development (" IPR&D ") acquired in a business combination is capitalized as an indefinite-lived intangible asset and accordingly is not amortized, but is tested for impairment on an annual basis or more frequently if there are indications that IPR&D may be impaired. When IPR&D is completed, the asset will be assigned a useful life and amortized, or when abandoned, written off as an impairment. Indefinite life intangible assets, including IPR&D, are measured at cost less accumulated impairment losses. Costs incurred on development projects are recognized as intangible assets when technical feasibility has been met, management resources and intention to develop are committed, expenditures can be measured reliably and there is an expectation of future economic benefits. Other development expenditures are recognized as an expense as incurred. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Intellectual property acquired in a business combination is recognized separately as an intangible asset if it meets the definition of an intangible asset in accordance with IAS 38 and its fair value can be measured reliably. All development costs with a finite useful life that have been capitalized are amortized from the commencement of the commercial production of the product on a straight-line basis over the period of its expected benefit.
Goodwill	Goodwill Goodwill represents the excess fair value of consideration transferred over the fair value of the underlying net assets in a business combination, and is measured at cost less accumulated impairment losses. Goodwill is not amortized, but is tested for impairment on an annual basis or more frequently if there are indications that goodwill may be impaired. For the purposes of impairment testing, goodwill is allocated to each of the Company’s cash generating units (“ CGU ”) or group of CGU's, that are expected to benefit from the synergies of the acquisitions. If the recoverable amount of the CGU or group of CGU's is less than the carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill and then to other assets of the CGU or group of CGU's.
Impairment of non-financial assets	Impairment of Non-Financial Assets The Company reviews assets such as property and equipment and intangible assets with finite useful lives for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets with indefinite lives are tested for impairment annually or more frequently if events or changes in circumstances indicate that they may be impaired. For the purpose of measuring recoverable amounts, assets are grouped at the lowest levels for which there are separately identifiable cash flows. Recoverable amount is the higher of an asset’s fair value less the cost of disposal and value in use, (being the present value of the expected future cash flows of the relevant asset or CGU), as determined by management. Any impairment losses are recognized immediately in the consolidated statement of loss and comprehensive loss. Non-financial assets other than goodwill that suffered impairment are reviewed for possible reversal of the impairment at each reporting date.
Provisions	Provisions Provisions are recognized when present (legal or constructive) obligations as a result of a past event will lead to a probable outflow of economic resources and amounts can be estimated reliably. Provisions are measured at management’s best estimate of the expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are more prevalent within the Concordia North America segment when compared to the Concordia International segment. The provision level is also subject to factors such as product mix and customer mix which may result in higher levels of gross to net adjustment. Refer to Note 4 , which provides further detail regarding the estimates involved in making provisions. The Company performs evaluations to identify onerous contracts and, where applicable, records provisions for such contracts. All provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. In those cases where the possible outflow of economic resources as a result of present obligations is considered remote, no liability has been recognized.
Net investment hedge	Net Investment Hedge The Company has designated its Great British Pounds (" GBP " or " £ ") denominated term loan (refer to Note 14 ) as a net investment hedge with its investment in Concordia International as this loan was entered into at the time of the acquisition of the Concordia International segment and formed part of the consideration transferred. This term loan is carried at amortized cost, however foreign currency translation adjustments of the financial liability are recorded in other comprehensive loss at each reporting period on a net of tax basis, along with the associated cumulative translation adjustment associated with the hedged investment. There have been no amounts recorded in the consolidated statement of loss with respect to ineffective portions of the hedge or subsequent changes from the initial designation of the net investment hedge.
Derivative financial instruments	Derivative Financial Instruments The Company's derivative financial instruments related to Currency Swaps that were terminated effective October 23, 2017 (refer to Note 13 ). Prior to termination the Currency Swaps were carried at fair value. The Company does not hold derivative financial instruments for trading or speculative purposes. The Company had designated certain cross currency swap agreements as qualifying hedging instruments and accounted for them as cash flow hedges pursuant to IAS 39, "Financial Instruments: Recognition and Measurement." These instruments subsequently became ineffective and therefore the Company no longer applied hedge accounting. The Company also had cross currency swap agreements where hedge accounting had not been applied. Changes in the fair value of derivative financial instruments are reported in the consolidated statement of loss, except for foreign currency cash flow hedges that meet the conditions for hedge accounting. The portion of the gain or loss on the hedging instruments that are determined to be an effective hedge are recognized directly in other comprehensive loss, and the ineffective portion in the consolidated statement of loss. Gains or losses recognized in other comprehensive income are subsequently recognized in the statement of loss in the same period in which the hedged underlying transaction or firm commitment is recognized in the consolidated statement of loss. In order to qualify for hedge accounting, the Company is required to document, at the inception of the hedge, the relationship between the item being hedged and the hedging instrument. The Company is also required to document and demonstrate an assessment of the relationship between the hedged item and the hedging instrument, which shows that the hedge will be highly effective on an ongoing basis. This effectiveness testing is performed at the end of each reporting period to ensure that the hedge remains highly effective.
Income taxes	Income Taxes Income taxes are comprised of current and deferred taxes. These taxes are accounted for using the liability method. Current tax is recognized in connection with income for tax purposes, unrealized tax benefits, excluding interest in respect thereof, and the recovery of tax paid in a prior period. The determination of income for tax purposes requires interpretation of the relevant rules and judgment, therefore an unrealized tax benefit may arise in connection with taxation years that have not yet been reviewed by the relevant tax authority. If appropriate, an unrealized tax benefit will be realized in the reporting period in which the Company determines that realization is not in doubt. Current tax is measured at the tax rate applicable to the taxation period during which the income for tax purposes arose. Deferred tax is recognized on the difference between the carrying amount of an asset or a liability, as reflected in the financial statements, and the corresponding tax base, used in the computation of income for tax purposes (“ temporary difference ”). A deferred tax liability is generally recognized for any temporary difference in respect of an asset where the carrying amount exceeds the tax base and in respect of a liability where the tax base exceeds the carrying amount. A deferred tax asset is generally recognized for any temporary difference in respect of an asset where the tax base exceeds the carrying amount, in respect of a liability where the carrying amount exceeds the tax base and to the extent that it is probable that income for tax purposes will be available from which the temporary difference can be deducted. Deferred tax is not recognized if a temporary difference arises in connection with goodwill or the initial recognition (other than in a business combination) of an asset or liability in a transaction that affects neither income for tax purposes nor income for accounting purposes. The carrying amount of a deferred tax asset is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient income for tax purposes will be available from which the temporary difference can be deducted. Deferred taxes are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that are enacted or substantively enacted during the reporting period and reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to realize the asset or settle the liability that gave rise to the temporary difference. Income taxes are recognized in the consolidated statement of loss, except when they relate to an item that is recognized in other comprehensive loss or directly in equity, in which case, the taxes are also recognized in other comprehensive loss or directly in equity, respectively. Where income taxes arise from the initial accounting for a business combination, these are included in the accounting for the business combination.
Financial instruments	Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: • in the principal market for the asset or liability, or • in the absence of a principal market, in the most advantageous market for the asset or liability. The principal or the most advantageous market must be accessible by the Company. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the consolidated financial statements are categorized within the fair value hierarchy, described, as follows, based on the lowest-level input that is significant to the fair value measurement as a whole: Level 1: Valuations based on quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2: Valuations based on directly or indirectly observable inputs in active markets for similar assets or liabilities, other than Level 1 prices, such as quoted interest or currency exchange rates; and Level 3: Valuations based on significant inputs that are not derived from observable market data, such as discounted cash flow methodologies based on internal cash flow forecasts. Derivative contract liabilities are considered as Level 2 financial instruments in the hierarchy. Purchase consideration payables are considered as Level 2 and Level 3 financial instruments in the hierarchy. Financial Instruments The Company classifies all financial instruments as held-to-maturity, available-for-sale, fair value through profit or loss (“ FVTPL ”), loans and receivables or other liabilities. Financial assets held-to maturity, loans and receivables and financial liabilities other than those classified as FVTPL, are measured at amortized cost using the effective interest method. Available-for-sale instruments are measured at fair value with unrealized gains and losses recognized in other comprehensive income (loss). Financial liabilities are classified as either FVTPL or other financial liabilities. Financial liabilities are classified as FVTPL when the liability is either classified as held-for-trading or it is designated as FVTPL. A financial liability may be designated at FVTPL upon initial recognition if it forms part of a contract containing one or more embedded derivatives. Instruments classified as FVTPL are measured at fair value with unrealized gains and losses recognized in net income (loss). Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Transaction costs associated with FVTPL financial assets are expensed as incurred, while transaction costs associated with all other financial liabilities are included in the initial carrying amount of the asset. Financial assets and financial liabilities are recognized on the consolidated balance sheet when the Company becomes a party to the contractual provisions of the financial instrument. Financial assets are derecognized when the Company transfers substantially all risks and rewards of ownership or the contractual rights to the cash flows expire. Financial liabilities are derecognized when the obligation is discharged, cancelled or expired.
Share-based compensation	Share-based Compensation The Company has a stock option plan as described in Note 17 that allows for the issuance of stock options to employees, directors, officers, and others as determined by the Company’s board of directors (the “ Board of Directors ”). Under IFRS, each option installment is treated as a separate option grant with graded-vesting features, forfeitures are estimated at the time of grant and revised if actual forfeitures are likely to differ from previous estimates, and options granted to parties other than employees are measured at their fair value on the date goods or services are received. Over the vesting period of the option grants, the fair value is recognized as compensation expense and a related credit is recorded as reserve for share-based compensation. The reserve for share-based compensation is reduced as options are exercised through a credit to share capital. The consideration paid by option holders is credited to share capital when the options are exercised. The Company has a long term incentive plan as described in Note 17 . For each Restricted Share Unit (“ RSU ”), Deferred Share Unit (“ DSU ”) or Performance Based RSU (“ Performance Based RSU ”) granted under the long-term incentive plan, the Company recognizes an expense equal to the market value of a Concordia common share at the date of grant based on the number of RSUs, DSUs and Performance Based RSUs expected to vest, recognized over the term of the vesting period, with a corresponding credit to reserve for share based compensation anticipated to be equity settled or a corresponding credit to a liability for those anticipated to be cash settled. Additional RSUs, DSUs or Performance Based RSUs are issued to reflect dividends declared on the common shares. Certain Performance Based RSUs are subject to market based vesting conditions and have been valued using a Monte Carlo valuation model. Compensation expense is adjusted for subsequent changes in management’s estimate of the number of RSUs, DSUs or Performance Based RSUs that are expected to vest and, for RSUs, DSUs or Performance Based RSUs anticipated to be cash settled, changes in the market value of Concordia common shares. The effect of these changes is recognized in the period of the change. Vested RSUs, DSUs and Performance Based RSUs are settled either in Concordia common shares or in cash or a combination thereof at the discretion of the Company.
Earnings (loss) per share	Earnings (Loss) Per Share Basic earnings (loss) per share is calculated by dividing the net income by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share is calculated by dividing the applicable net earnings by the sum of the weighted average number of shares outstanding during the year and all additional common shares that would have been outstanding if potentially dilutive common shares had been issued during the year.
Revenue recognition	Revenue Recognition Revenue is recognized in the consolidated statement of loss when goods are delivered and title has passed, at which time all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue represents the amounts receivable after the deduction of discounts, harmonized sales tax, value-added tax, other sales taxes, allowances given, provisions for chargebacks, other price adjustments and accruals for estimated future rebates and returns. The Company operates in a number of different geographical segments, with different markets. Further detail by segment related to revenue recognition is described below: Concordia North America segment Revenue within the Concordia North America segment is primarily derived from two customer groups, those being wholesalers and Authorized Generic Partners (“ AG Partners ”). Revenue is recognized at the time of sale to the wholesaler and AG Partners as the following revenue recognition criteria have been met; 1) the wholesalers and AG Partners are responsible for setting their sales price to the final customer and collecting on their receivables; 2) the Company can reliably measure the amount of revenue to be recognized (this includes the impact of gross to net adjustments, including expected returns, wholesaler and retail inventory levels, prescription data, current market trends, competitor activity and historical experience); 3) the wholesalers and AG Partners are responsible for managing their customers; and 4) costs associated with the sale have been incurred at the time the product is sold to the wholesaler and the AG Partner. Revenue related to Photofrin® is concentrated primarily within the United States and operates through distributors. The point of revenue recognition is at the time the distributors receive the product. Revenue is recognized at this time as the distributor has no right of return, except for expired product (at which point they are entitled only to a replacement product), and full risk of ownership of the product has been transferred. The Company also earns revenue from licensing and profit-sharing arrangements. Under these arrangements revenue is recognized on an accrual basis in accordance with the substance of the relevant agreement. Arrangements determined on a time basis are recognized on a straight-line basis over the period of the agreement. Arrangements that are based on production, sales and other measures are recognized by reference to the underlying arrangement. Royalty income is recognized on an accrual basis in accordance with royalty agreements. Concordia International segment The Concordia International segment is similar to the Concordia North America segment, as revenue is recognized at the time of sale to the wholesalers, hospitals and pharmacies. The Concordia International segment is not subject to significant levels of gross to net adjustments. Revenue is recognized on either shipment or receipt by the customer depending on the contractual terms of the sales agreement.
Recent accounting pronouncements	Recent Accounting Pronouncements The following pronouncements were issued by the International Accounting Standards Board (" IASB ") or the IFRS Interpretations Committee. Those pronouncements that are not applicable or do not have a significant impact to the Company have been excluded from the summary below. (i) Recent accounting pronouncements not yet adopted The following pronouncements have not yet been adopted by the Company and are being evaluated to determine the resultant impact, as summarized below. Revenue Recognition IFRS 15, "Revenue from Contracts with Customers" (" IFRS 15 "), provides a comprehensive five-step revenue recognition model for all contracts with customers. IFRS 15 will replace IAS 18 which covers contracts for goods and services and IAS 11 which covers construction contracts. The IFRS 15 revenue recognition model requires management to exercise significant judgment and make estimates that affect revenue recognition. The new standard is based on the principle that revenue is recognized when control of a good or service transfers to a customer. The standard permits either a full retrospective or a modified retrospective approach for the adoption. IFRS 15 is effective for annual periods beginning on or after January 1, 2018, with earlier application permitted. Management has assessed the effects of applying the new standard on the Company's financial statements and has identified the following areas that will be affected: • Accounting for variable consideration - IFRS 15 requires that the Company recognize revenue as performance obligations are satisfied to the extent there will not be a significant reversal in the future when the uncertainty surrounding any components of variable consideration is subsequently resolved. This has the potential to impact revenue recognition associated with the chargebacks, returns, rebates, prompt pay and other price adjustments components of contracts with the Company's customers. However, based on the analysis to date, it is assessed that variable consideration will not have a significant impact on the revenue recognition or measurement compared to current practice. • Accounting for sales to distributors - The Company currently recognizes certain revenue arrangements associated with sales to distributors using a ‘sell-through’ approach. Under the sell-through approach, revenue is not recognized until the product is sold to the end customer, either because inventory is on consignment at the distributor, or because the final selling price is not determinable until the product is sold to the end customer. Under IFRS 15, revenue is recognized upon the transfer of control to the customer, which requires the Company to apply judgment when determining at what point control has passed to the customer based on the indicators provided in the standard, which could impact the timing of revenue recognition. Based on the policies currently in place for revenue recognition and assessments undertaken to date, the Company has determined that there will not be a significant impact on the timing of revenue recognition for sell-through arrangements compared to current practice. The new standard also introduces expanded disclosure requirements. These are expected to change the nature and extent of the Company’s disclosures about its contracts with customers and associated revenue recognition upon adoption of the new standard. The Company will be adopting this standard using the modified retrospective approach. Financial Instruments The final version of IFRS 9, “Financial Instruments” (“ IFRS 9 ”), was issued by the IASB in July 2014 and will replace IAS 39, “Financial Instruments: Recognition and Measurement”. IFRS 9 introduces a model for classification and measurement, a single, forward-looking “expected loss” impairment model and a substantially reformed approach to hedge accounting. The new single, principle-based approach for determining the classification of financial assets is driven by cash flow characteristics and the business model in which an asset is held. The new model also results in a single impairment model being applied to all financial instruments, which will require more timely recognition of expected credit losses. It also includes changes in respect of own credit risk in measuring liabilities elected to be measured at fair value, so that gains caused by the deterioration of an entity’s own credit risk on such liabilities are no longer recognized in profit or loss. IFRS 9 is effective for annual periods beginning on or after January 1, 2018. The Company has reviewed its financial assets and financial liabilities with respect to new guidance under IFRS 9. Accordingly, the Company has determined the new guidance will not affect the classification and measurement of its financial assets. Additionally, the Company does not expect significant impact on the accounting for its financial liabilities, as the new requirements only affect the accounting for financial liabilities that are designated at fair value through profit or loss and which are subject to fair value changes as a result of entity's own credit risk. Presently, the Company has purchase consideration payable that is designated at fair value through profit and loss, however these financial liabilities are not subject to significant entity's own credit risk. Under IFRS 9 guidance, fair value changes attributable to entity's own credit risk would require recognition in other comprehensive income. The new impairment model requires the recognition of impairment provisions based on expected credit losses rather than only incurred credit losses as is the case under IAS 39. It applies to financial assets classified at amortised cost, debt instruments measured at fair value through other comprehensive income, contract assets under IFRS 15, lease receivables, loan commitments and certain financial guarantee contracts. Based on the assessments undertaken to date, the Company does not expect a significant increase in the loss allowance for trade debtors. The new standard also introduces expanded disclosure requirements and changes in presentation. These are expected to change the nature and extent of the Company’s disclosures about its financial instruments, particularly in the year of the adoption of the new standard. The Company will adopt the standard on the effective date of January 1, 2018. The standard will be implemented following the specific transitional requirements listed in the standard related to classification and measurement, impairments and hedge accounting. This results in prospective application. Financial Instruments Disclosures IFRS 7, “Financial Instruments: Disclosures” (“ IFRS 7 ”), has been amended by the IASB to require additional disclosures on transition from IAS 39 to IFRS 9. The amendment to IFRS 7 is effective for periods beginning on or after January 1, 2018. The Company is currently evaluating the impact of adopting this standard on the consolidated financial statements. Leases IFRS 16, “Leases” (“ IFRS 16 ”), sets out the principles for the recognition, measurement and disclosure of leases. IFRS 16 provides revised guidance on identifying a lease and for separating lease and non-lease components of a contract. IFRS 16 introduces a single accounting model for all lessees and requires a lessee to recognize right-of-use assets and lease liabilities for leases with terms of more than 12-months, unless the underlying asset is of low value. Under IFRS 16, lessor accounting for operating and finance leases will remain substantially unchanged. IFRS 16 is effective for annual periods beginning on or after January 1, 2019, with earlier application permitted for entities that apply IFRS 15. The Company is currently evaluating the impact of adopting this standard on the consolidated financial statements, however it does not expect the standard to have a significant impact due to the limited volume and magnitude of leases entered into by the Company. Uncertainty over Income Tax Treatments On June 7, 2017, the IASB issued IFRIC 23, Uncertainty over Income Tax Treatments (" IFRIC 23 "). IFRIC 23 clarifies the application of recognition and measurement requirements in IAS 12, Income Taxes, when there is uncertainty over income tax treatments. The IFRIC 23 interpretation specifically addresses whether an entity considers uncertain tax treatments separately; the assumptions an entity makes about the examination of tax treatments by taxation authorities; how an entity determines taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates; and how an entity considers changes in facts and circumstances. IFRIC 23 is effective for annual periods beginning on or after January 1, 2019, with earlier application permitted. The Company is currently evaluating the impact of adopting this standard on the consolidated financial statements. (ii) Recent accounting pronouncements adopted The Company continues to monitor changes to IFRS, including the amendments to IAS 1, “Presentation of Financial Statements”, and has implemented applicable IASB changes to standards, new interpretations and annual improvements.
Critical accounting estimates and judgments and key sources of estimation uncertainty	The preparation of the consolidated financial statements requires management to make a number of judgments, estimates and assumptions regarding recognition and measurement of assets, liabilities, income and expenses. Actual results may differ from these estimates. Information about the judgments, estimates and assumptions that have the most significant effect on the recognition and measurement of assets, liabilities, income and expenses are discussed below. Revenue Recognition i. Chargebacks The provision for chargebacks is a significant and complex estimate used in the recognition of revenue. In the United States, the Company sells its products directly to wholesale distributors. The wholesale distributors sell directly to independent pharmacies, managed care organizations, hospitals and group purchasing organizations (“ indirect customers ”). The difference between what price the Company sells to the wholesaler and what price the wholesaler sells to the indirect customer is called a chargeback. The provision for chargebacks is based on the historical sales mix of the wholesalers for their government and retail customers. As sales are made to large wholesale customers, the Company continually monitors the provision for chargebacks and makes adjustments when it believes that actual chargebacks may differ from estimated provisions. ii. Returns The provision for returns is a significant and complex estimate used in the recognition of revenue. The Company has a returns policy that allows wholesalers to return the product within a specified period prior to and subsequent to the expiration date. Provisions for returns are recognized in the period in which the underlying sales are recognized, as a reduction of sales revenue. The Company estimates provisions for returns based upon historical experience, representing management’s best estimate. While such experience has allowed for reasonable estimations in the past, history may not always be an accurate indicator of future returns. The Company continually monitors provisions for returns and makes adjustments when it believes that actual product returns may differ from established reserves. iii. Rebates The provision for rebates is a significant and complex estimate used in the recognition of revenue. Rebates are granted to healthcare authorities and under contractual arrangements with certain customers. Products sold in the United States are covered by various programs (such as Medicaid and Medicare) under which products are sold at a discount. The Company estimates its provisions for rebates based on current contractual terms and conditions as well as the historical experience, changes to business practices and credit terms. While such experience has allowed for reasonable estimations in the past, history may not always be an accurate indicator of future rebate liabilities. The Company continually monitors the provision for rebates and makes adjustments when it believes that actual rebates may differ from established provisions. All rebates are recognized in the period in which the underlying sales are recognized as a reduction of sales revenue. iv. Other price adjustments The provision for other price adjustments is a significant and complex estimate used in the recognition of revenue. Other price adjustments are credits issued by the wholesaler to reflect various decreases in the selling price. The price that the Company sells to the wholesaler is called the Wholesale Acquisition Cost (or “ WAC ”). Decreases to WAC are discretionary decisions made by the wholesalers to reflect competitive market conditions. Amounts recorded for other price adjustments are based upon estimated decline in market prices. The Company regularly monitors these and other factors and re-evaluates the provision as additional information becomes available. v. Prompt pay The provision for prompt pay is an estimate used in the recognition of revenue. Prompt pay are discounts offered to customers for making early payments on their invoices within a defined period of time, prior to the payment due date under the Company's normal payment terms. The Company estimates provisions for prompt pay based upon historical experience, representing management’s best estimate. The Company continually monitors provisions for prompt pay and makes adjustments when it believes that actual prompt pay discounts may differ from established reserves. Share-based payments and compensation The compensation expense related to share-based payments is determined using the Black-Scholes and Monte Carlo option pricing models. The assumptions used in the model are weighted average share price at the grant date, exercise price, volatility, dividend yield, expected option life, forfeiture rate and risk free interest rate. Impairment of non-financial assets The Company reviews amortized non-financial assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may be impaired. It also reviews annually non-financial assets with indefinite life for impairment. If the recoverable amount of the respective non-financial asset is less than its carrying amount, it is considered to be impaired. In the process of measuring the recoverable amount, management makes assumptions about future events and circumstances. The actual results may vary and may cause significant adjustments. Amortization of intangible and other assets The amortization expense related to intangible and other assets is determined using estimates relating to the useful life of the related assets. Change in estimate During the first quarter of 2017, the Company assessed the use of the straight line amortization method for certain intangible assets within the Concordia North America segment and determined that, based on recent developments and historical patterns of economic consumption, these assets should be amortized based on a declining balance model. Specifically, the Company determined that this method of amortization better reflects the pattern in which the assets future economic benefits are expected to be consumed by the Company, and that based on recent historical experience and knowledge about its intangible assets, this pattern can be determined reliably. Within the Concordia International segment management reassesses the useful lives of the product rights that are impaired to align with the remaining economic life of those product rights. Both of these changes in estimates resulted in an increase in amortization expense for the year ended December 31, 2017 of $ 95,192 ( 2016 - $ nil ). Income taxes The Company is subject to income taxes in numerous jurisdictions. The integrated nature of the Company’s global operations gives rise to many transactions in the ordinary course of business in respect of which the determination of income for tax purposes may be uncertain. The Company uses judgment to determine its income for tax purposes which may impact the recognized amount of assets or liabilities, the disclosure of contingent liabilities or the reported amount of revenue or expense during the reporting period. The Company evaluates these judgments based upon historical experience, current and expected future outcomes, third-party evaluations and various other assumptions believed to be reasonable in the circumstances. The evaluation by the Company may result in an unrealized tax benefit in connection with taxation years that have not yet been reviewed by the relevant tax authority. The Company believes that the amount of unrealized tax benefits appropriately reflects the uncertainty of items that are or may in the future be under discussion, audit, dispute or appeal with a tax authority or which may otherwise result in uncertainty in the determination of income for tax purposes. The unrealized tax benefit is determined based on the Company’s estimate of the potential outcomes and is reviewed during each reporting period. If appropriate, an unrealized tax benefit will be realized in the reporting period in which the Company determines that realization is not in doubt. Where the finally determined outcome is different from the Company’s estimate, such difference will impact the Company’s income taxes in the reporting period during which such determination is made. A deferred tax asset is generally recognized for any temporary difference in respect of an asset where the tax base exceeds the carrying amount and to the extent that it is probable that income for tax purposes will be available from which the temporary difference can be deducted and in respect of a liability where the carrying amount exceeds the tax base. The amount of the deferred tax asset recognized could be reduced if income or temporary differences from which the asset can be deducted do not materialize, which might occur due to various factors, including adverse business conditions. The carrying amount of a deferred tax asset is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient income for tax purposes will be available from which the temporary difference can be deducted. The magnitude of any reduction of the amount of any temporary difference recognized is significantly influenced by the Company’s forecast of income for tax purposes. Accounting for acquisitions The Company assesses whether an acquisition should be accounted for as an asset acquisition or a business combination under IFRS 3, "Business Combinations" (" IFRS 3 "). This assessment requires management to make judgments on whether the assets acquired and liabilities assumed constitute a business as defined in IFRS 3 and if the integrated set of activities, including inputs and processes acquired, is capable of being conducted and managed as a business and the Company obtains control of the business. The Company’s acquisitions have been accounted for as business combinations. Other areas of estimation include the determination and fair value measurement of the purchase price contingent consideration on business combinations, which includes the Company developing its best estimates under IFRS 13, "Fair Value Measurement" (" IFRS 13 "), of projected earnings targets, the probability of the contingency being achieved, and the discount rate. Management is also required to make estimates of the fair value of assets acquired and liabilities assumed in business combinations. Going Concern The assessment of material uncertainties related to events and circumstances that may cast significant doubt on the Company’s ability to continue as a going concern involves significant judgment. In making this assessment, management considers all relevant information, as described in Note 2 "Realignment of Capital Structure and Going Concern".

Significant Accounting Polici37

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Corporate Information And Statement Of IFRS Compliance [Abstract]
Disclosure of detailed information about intangible assets	Amortization recorded on all other intangibles applied on a straight line basis is as follows: Acquired product rights and manufacturing processes 7-35 years Intellectual property 20 years Customer list 4 years Supplier contracts 5 years Distribution contracts 5 years Software and other intangibles 3-5 years Acquired Product Rights and Manufacturing Processes Intellectual Property Distribution Contracts Supplier Contracts IPR&D All Other Intangibles Total Balances, January 1, 2016 3,478,386 29,465 32,538 124,691 295,513 1,149 3,961,742 Additions 37,084 — — — 3,392 1,157 41,633 Measurement period adjustments 130,102 — (970 ) 5,251 (150,686 ) — (16,303 ) Dispositions — — — — (1,103 ) — (1,103 ) Transfer from IPR&D 4,235 — — — (4,235 ) — — Amortization (149,827 ) (1,640 ) (6,034 ) (24,900 ) — (418 ) (182,819 ) Impact of foreign exchange (344,675 ) — (4,850 ) (19,855 ) (24,811 ) (58 ) (394,249 ) Impairments (1,070,711 ) — — — (58,470 ) — (1,129,181 ) Balances, December 31, 2016 2,084,594 27,825 20,684 85,187 59,600 1,830 2,279,720 Additions — — — — 888 204 1,092 Dispositions (748 ) — — — (37 ) (40 ) (825 ) Transfer from IPR&D 2,422 — — — (2,422 ) — — Amortization (194,703 ) (1,640 ) (5,718 ) (23,405 ) — (959 ) (226,425 ) Impact of foreign exchange 115,760 — 1,717 7,023 10,833 270 135,603 Impairments (625,694 ) — — — (59,593 ) — (685,287 ) Balances, December 31, 2017 1,381,631 26,185 16,683 68,805 9,269 1,305 1,503,878
Disclosure of detailed information about financial instruments	The following table illustrates the classification and measurement of the Company’s financial instruments: Financial Instruments Loans and receivables at amortized cost Other financial liabilities at amortized cost FVTPL Derivatives used for hedging - FVTPL As at Dec 31, 2017 Cash and cash equivalents 327,030 — — — 327,030 Accounts receivable 146,028 — — — 146,028 Accounts payable and accrued liabilities — (201,913 ) — — (201,913 ) Provisions — (34,096 ) — — (34,096 ) Cross currency swap liability — (114,431 ) — — (114,431 ) Long-term debt — (3,688,418 ) — — (3,688,418 ) Purchase consideration payable — — (8,384 ) — (8,384 ) 473,058 (4,038,858 ) (8,384 ) — (3,574,184 ) Financial Instruments Loans and receivables at amortized cost Other financial liabilities at amortized cost FVTPL Derivatives used for hedging - FVTPL As at Dec 31, 2016 Cash and cash equivalents 397,917 — — — 397,917 Accounts receivable 182,492 — — — 182,492 Interest receivable 20,444 — — — 20,444 Derivative contract assets — — — 23,555 23,555 Accounts payable and accrued liabilities — (169,493 ) — — (169,493 ) Provisions — (27,234 ) — — (27,234 ) Long-term debt — (3,545,777 ) — — (3,545,777 ) Purchase consideration payable — (92,182 ) (19,362 ) — (111,544 ) Derivative contract liabilities — — — (27,854 ) (27,854 ) 600,853 (3,834,686 ) (19,362 ) (4,299 ) (3,257,494 )

Acqusitions (Tables)

Acqusitions (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations1 [Abstract]
Disclosure of detailed information about business combinations	Fair Value of Consideration Transferred Cash purchase consideration paid 30,677 Purchase consideration payable 9,691 Total Consideration 40,368 Assets Acquired The transaction has been accounted for as a business combination under the acquisition method of accounting. The following table summarizes the estimated fair values of the assets acquired as of the acquisition date. Amounts Recognized as of the Acquisition Date Measurement period adjustments (c) Amounts Recognized as of Jun 30, 2017 Acquired product rights (a) 37,011 73 37,084 Inventory (b) 3,357 (73 ) 3,284 Total fair value of consideration transferred 40,368 — 40,368 (a) Acquired product rights have expected useful lives of 7 years . (b) Includes a non cash fair value increase to inventory of $3,080 , of which $ 2,769 has been recorded in cost of sales during the year ended December 31, 2016 and $ 311 was recorded in cost of sales during the year ended December 31, 2017 . (c) The measurement period adjustments were made to reflect facts and circumstances existing as of the acquisition date, and did not result from intervening events subsequent to the acquisition date. During the measurement period, the Company recorded certain adjustments to the purchase price allocation including an increase to intangible assets of $73 and a decrease to acquired inventory of $73 .

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of accounts receivable	Accounts Receivable As at Dec 31, 2017 Dec 31, 2016 Accounts receivable 148,805 185,414 Allowance for doubtful accounts (2,777 ) (2,922 ) Total 146,028 182,492
Analysis of age of financial assets that are past due but not impaired	An aging of accounts receivable balances past due but not impaired is as follows: As at Dec 31, 2017 Dec 31, 2016 Amounts past due (net of provision) Past due 1 - 30 days 6,280 8,288 Past due 31 - 60 days 2,642 2,413 Past due 61 - 120 days 3,070 3,175 Past due more than 120 days 3,344 1,712 Total 15,336 15,588

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Inventory Components	As at Dec 31, 2017 Dec 31, 2016 Finished goods 65,852 73,325 Raw materials 23,842 30,776 Work in process 9,511 9,292 Obsolescence reserve (22,489 ) (20,586 ) Total 76,716 92,807

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Disclosure of detailed information about intangible assets	Amortization recorded on all other intangibles applied on a straight line basis is as follows: Acquired product rights and manufacturing processes 7-35 years Intellectual property 20 years Customer list 4 years Supplier contracts 5 years Distribution contracts 5 years Software and other intangibles 3-5 years Acquired Product Rights and Manufacturing Processes Intellectual Property Distribution Contracts Supplier Contracts IPR&D All Other Intangibles Total Balances, January 1, 2016 3,478,386 29,465 32,538 124,691 295,513 1,149 3,961,742 Additions 37,084 — — — 3,392 1,157 41,633 Measurement period adjustments 130,102 — (970 ) 5,251 (150,686 ) — (16,303 ) Dispositions — — — — (1,103 ) — (1,103 ) Transfer from IPR&D 4,235 — — — (4,235 ) — — Amortization (149,827 ) (1,640 ) (6,034 ) (24,900 ) — (418 ) (182,819 ) Impact of foreign exchange (344,675 ) — (4,850 ) (19,855 ) (24,811 ) (58 ) (394,249 ) Impairments (1,070,711 ) — — — (58,470 ) — (1,129,181 ) Balances, December 31, 2016 2,084,594 27,825 20,684 85,187 59,600 1,830 2,279,720 Additions — — — — 888 204 1,092 Dispositions (748 ) — — — (37 ) (40 ) (825 ) Transfer from IPR&D 2,422 — — — (2,422 ) — — Amortization (194,703 ) (1,640 ) (5,718 ) (23,405 ) — (959 ) (226,425 ) Impact of foreign exchange 115,760 — 1,717 7,023 10,833 270 135,603 Impairments (625,694 ) — — — (59,593 ) — (685,287 ) Balances, December 31, 2017 1,381,631 26,185 16,683 68,805 9,269 1,305 1,503,878
Disclosure of impairment of assets	Details of significant impairments were as follows: Impairment Remaining Carrying Value as at Jun 30, 2017 Liothyronine Sodium 128,191 53,969 Fusidic Acid 83,263 64,956 Prednisolone 41,679 16,554 Nefopam 17,353 3,944 Alimemazine Tartrate 11,185 8,026 Prochlorperazine Mesilate 7,217 5,164 Dicycloverine 5,060 10,687 For the remaining products the Company recorded impairments using a fair value less costs of disposal model in the statement of loss for the year ended December 31, 2016. The impairments recorded during the fourth quarter of 2016 and the resulting carrying values subsequent to the impairments were as follows: Impairment Remaining Carrying Value as at Dec 31, 2016 Plaquenil® 219,354 47,089 Uroxatral® 38,544 20,567 Dyrenium® 23,056 19,621 Dibenzyline® 10,518 33,342 Parnate® 8,009 7,225 Ulesfia® 7,457 — The total impairment recorded on acquired product rights during the fourth quarter of 2017 was $ 124,899 . Details of significant impairments were as follows: Impairment Remaining Carrying Value as at Dec 31, 2017 Erythromycin 17,249 23,888 Cyclizine Hcl 17,084 41,634 Prednisolone 11,141 4,934 Trazodone 7,271 3,771 Ergotamine + Caffeine 6,084 7,037 Dipipanone + Cyclizine 4,373 12,603 Hydralazine Hcl 4,094 8,974 Details of significant impairments were as follows: Impairment Remaining Carrying Value as at Dec 31, 2016 Levothyroxine Sodium 61,594 90,159 Prednisolone 43,521 58,738 Hydrocortisone 26,129 8,042 Carbimazole 12,088 63,471 Tranylcypromine Sulphate 13,379 13,537 Dicycloverine 11,835 15,883 Dipipanone Cyclizine 9,904 17,696 Nefopam 8,306 21,479
Disclosure of sensitivity analysis for interest rate risk	The following table presents a sensitivity analysis to show the impact on the significant impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +0.5% -0.5% +0.5% -0.5% Liothyronine Sodium 958 (1,009 ) (364 ) 345 Fusidic Acid 1,696 (1,793 ) (719 ) 681 Prednisolone 301 (317 ) (116 ) 110 Nefopam 88 (93 ) (37 ) 35 Dicycloverine 260 (274 ) (107 ) 101 Prochlorperazine Mesilate 101 (106 ) (39 ) 37 Alimemazine Tartrate 89 (91 ) — — The following table presents a sensitivity analysis to show the impact on significant impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +0.5% -0.5% +0.5% -0.5% Erythromycin 443 (462 ) (128 ) 123 Cyclizine Hcl 1,004 (1,060 ) (402 ) 381 Prednisolone 55 (57 ) (12 ) 12 Trazodone 72 (76 ) (27 ) 26 Ergotamine + Caffeine 175 (185 ) (70 ) 67 Dipipanone + Cyclizine 306 (323 ) (121 ) 115 Hydralazine Hcl 209 (220 ) (82 ) 78 The following table presents a sensitivity analysis to show the impact on the impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +1% -1% +1% -1% Plaquenil® 1,537 (1,660 ) (1,803 ) 1,946 Uroxatral® 588 (552 ) (684 ) 641 Dyrenium® 697 (776 ) (1,228 ) 1,350 Dibenzyline® 1,390 (1,529 ) (1,290 ) 1,420 Parnate® 253 (234 ) (280 ) 305 Ulesfia® — — — — The following table presents a sensitivity analysis to show the impact on the significant impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +1% -1% +1% -1% Levothyroxine Sodium 4,783 (5,417 ) (8,852 ) 7,810 Prednisolone 3,089 (3,499 ) (5,328 ) 4,701 Hydrocortisone 355 (401 ) (648 ) 571 Carbimazole 3,450 (3,909 ) (5,957 ) 5,256 Tranylcypromine Sulphate 698 (790 ) (1,156 ) 1,020 Dicycloverine 836 (947 ) (1,281 ) 1,130 Dipipanone Cyclizine 1,022 (1,160 ) (581 ) 513 Nefopam 1,151 (1,303 ) (1,842 ) 1,626 A 1% appreciation (depreciation) in the interest rate would result in the following: 2017 2016 2015 Impact of a 1% increase in interest rates for contingent purchase consideration payable on net loss 134 (166 ) (1,665 ) Impact of a 1% decrease in interest rates for contingent purchase consideration payable on net loss (131 ) 177 1,760 Impact of a 1% increase in interest rates above LIBOR floor for long-term debt on net loss (3,971 ) (18,009 ) (6,331 )

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Disclosure of reconciliation of changes in goodwill	As at Dec 31, 2017 Dec 31, 2016 Opening balance 707,930 824,529 Measurement period adjustment — 23,427 Impairment (509,478 ) (3,062 ) Impact of foreign exchange 46,505 (136,964 ) Total 244,957 707,930

Accounts payable and accrued 43

Accounts payable and accrued liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of trade and other payables	As at Dec 31, 2017 Dec 31, 2016 Trade payables 26,351 35,021 Accrued liabilities 68,994 69,855 Interest payable on long-term debt 106,568 44,280 Interest payable on Currency Swaps (Note 13) — 20,337 Total 201,913 169,493

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2017
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Disclosure of other provisions	The following table describes movements in the Company’s provisions balance by nature of provision: Chargebacks/Rebates/Co-pay Returns Inventory management Prompt pay Total Balance, January 1, 2016 20,880 7,538 3,495 816 32,729 Additions 106,331 30,081 22,395 6,961 165,768 Utilization (112,495 ) (29,293 ) (22,498 ) (6,977 ) (171,263 ) Balance, December 31, 2016 14,716 8,326 3,392 800 27,234 Additions 100,450 32,440 22,015 5,347 160,252 Utilization (98,571 ) (29,700 ) (19,524 ) (5,595 ) (153,390 ) Balance, December 31, 2017 16,595 11,066 5,883 552 34,096

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Taxes [Abstract]
Significant components of the current and deferred income tax	Significant components of the current and deferred income tax reflected in the consolidated statements of loss are as follows: 2017 2016 2015 Current income tax expense 18,491 36,846 8,858 Deferred income tax expense (recovery) in respect of: Origination & reversal of temporary differences (55,248 ) (64,271 ) (8,633 ) Change in tax rates during the period — (7,376 ) (23,289 ) (55,248 ) (71,647 ) (31,922 ) Provision for (recovery of) income taxes (36,757 ) (34,801 ) (23,064 )
Disclosure of reconciliation of accounting profit multiplied by applicable tax rates	2017 2016 2015 Loss from continuing operations before tax (1,627,492 ) (1,348,894 ) (52,489 ) Expected expense / (recovery) at the Company's Canadian tax rate 26.5% (431,285 ) (357,205 ) (13,909 ) Effect of tax rates outside of Canada 279,213 261,981 (15,952 ) Change in tax rates during the period — (7,376 ) (23,289 ) Non-deductible and non-taxable items 12,241 23,193 4,742 Capitalized expenditures — 178 9,279 Change in deferred income tax assets not recognized 99,297 42,511 13,800 Other items 3,777 1,917 2,265 Provision for (recovery of) income taxes (36,757 ) (34,801 ) (23,064 )
Disclosure of temporary difference, unused tax losses and unused tax credits	2017 2016 Deferred income tax assets (liabilities) in respect of: Losses and credits 1,198 987 Intangible assets (130,523 ) (179,028 ) Other items (3,328 ) (2,218 ) Deferred income tax assets (liabilities), net (132,653 ) (180,259 ) Deferred income tax assets 2,466 979 Deferred income tax liabilities (135,119 ) (181,238 ) Deferred income tax assets (liabilities), net (132,653 ) (180,259 ) A deferred income tax asset has not been recognized for certain temporary differences that may be available to reduce income subject to tax in a taxation period subsequent to the period covered by these financial statements. The amount of such temporary differences, that is the amount before applying the relevant tax rate, which is not recognized in the consolidated balance sheets or consolidated statements of loss, is as follows: 2017 2016 Losses and credits 774,864 505,660 Other items 1,620 51 Total unrecognized temporary differences 776,484 505,711 The deferred income tax assets in connection with the Company’s losses and credits that may be available to reduce income subject to tax in a taxation period subsequent to the period covered by these financial statements, is as follows: 2017 2016 Expiring within 15 years 756 1,608 Expiring between 15 and 20 years 154,281 90,967 No expiration 50,631 46,925 Total deferred income tax asset in respect of losses and credits 205,668 139,500 Total in North America 155,241 92,433 Total in Europe 48,696 44,426 Total in other jurisdictions 1,731 2,641 Total deferred income tax asset in respect of losses and credits 205,668 139,500

Derivative Financial Instrume46

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Disclosure of original terms and amounts recorded	The original terms and amounts recorded related to the Currency Swaps were as follows: Derivative Financial Instrument Effective Date Maturity Date Principal Amount Receivable Interest Rate Receivable Principal Amount Payable Interest Rate Payable Implicit Rate of Foreign Exchange (USD per GBP) August 2016 Currency Swap Aug 17, 2016 Apr 15, 2023 $ 382,000 10.65% £ 296,930 10.29% 1.2865 November 2016 Currency Swap Nov 3, 2016 Apr 1, 2022 $ 350,000 9.00% £ 286,580 9.95% 1.2213 Derivative Financial Instrument Semi-Annual Receipts Semi-Annual Payments Contractual Repricing Date August 2016 Currency Swap $ 20,681 £ 15,538 Oct 13, 2020 November 2016 Currency Swap $ 15,750 £ 14,257 Oct 1, 2020
Disclosure of interest and accretion expense and interest income	Payments and receipts associated with the Currency Swaps have been reflected in the consolidated statement of loss within interest and accretion expense and interest income, as follows: Statements of Loss Classification 2017 2016 2015 August 2016 Currency Swap Interest and accretion expense 32,148 14,607 — November 2016 Currency Swap Interest and accretion expense 29,682 5,730 — Total 61,830 20,337 — Statements of Loss Classification 2017 2016 2015 August 2016 Currency Swap Interest income (33,450 ) (15,369 ) — November 2016 Currency Swap Interest income (25,638 ) (5,075 ) — Total (59,088 ) (20,444 ) —
Disclosure of fair values of derivative financial instruments	Fair values of derivative financial instruments The fair values of the Currency Swaps and their classification in the consolidated balance sheet were as follows: As at Balance Sheet Classification Dec 31, 2017 Dec 31, 2016 August 2016 Currency Swap Derivative financial instruments asset (liability) — 23,555 November 2016 Currency Swap Derivative financial instruments asset (liability) — (27,854 ) Total derivatives — (4,299 )
Disclosure of cash flow hedge gains (losses) in accumulated other comprehensive loss	Cash flow hedge gains (losses) in accumulated other comprehensive loss August 2016 Currency Swap Balance, January 1, 2016 — Effective portion of change in fair value of hedging instruments (1,623 ) Transfers to (income) loss: Discontinuation of hedge accounting due to hedge ineffectiveness 62 Balance, December 31, 2016 (1,561 ) Transfers to (income) loss: Discontinuation of hedge accounting due to hedge ineffectiveness 201 Early termination of derivative contracts 1,360 Balance, December 31, 2017 —
Gains (losses) recognized on derivative financial instruments	(Gains) losses recognized on derivative financial instruments in the consolidated statements of loss Statements of Loss Classification 2017 2016 2015 August 2016 Currency Swap Fair value (gain) loss on derivative financial instruments 43,010 24,861 — November 2016 Currency Swap Fair value (gain) loss on derivative financial instruments 27,755 (27,481 ) — Total 70,765 (2,620 ) —

Long-term Debt (Tables)

Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Disclosure of detailed information about borrowings	The following table describes movements in the Company’s long-term debt balance: Balance, January 1, 2017 3,545,777 Repayments (57,279) Accretion of deferred financing fees 161,766 Principal portion of gain on debt settlement (20,168) Impact of foreign exchange 58,322 Balance, December 31, 2017 3,688,418 As at Dec 31, 2017 Dec 31, 2016 Term Loan Facilities (a) - USD term loan 1,061,500 1,089,000 - GBP term loan 651,086 609,099 - Revolver — — Bridge Facilities (b) 100,832 134,444 9.5% Senior Notes (c) 790,000 790,000 7% Senior Notes (d) 735,000 735,000 9% Senior Secured Notes (e) 350,000 350,000 Balance outstanding 3,688,418 3,707,543 Less: deferred financing costs — (161,766 ) Total long-term debt 3,688,418 3,545,777 Less: current portion (3,688,418 ) (76,492 ) Long-term portion — 3,469,285 The commencement of the CBCA proceedings resulted in an event of default under the Concordia International Credit Agreement which includes the term loan facilities, the indentures governing the Company's 9% senior secured notes and 9.5% unsecured senior notes and the Currency Swaps. As a result of the foregoing events of default, a cross default was triggered under the indenture governing the 7% unsecured senior notes and the extended bridge facility, however any demand for payment of this debt has been stayed by the preliminary interim order granted by the Court in the CBCA proceedings. The Company has accelerated the accretion of the deferred financing fees associated with all of the Company's lending arrangements during the fourth quarter of 2017 . As part of the CBCA proceedings the Company has terminated the $200 million revolving facility under the Concordia International Credit Agreement, which was undrawn at the time of termination. As discussed in Note 2, during the CBCA proceedings the Company has been and intends to continue to make scheduled, ordinary course interest and principal payments under its secured debt facilities, described in (a) and (e) below, and the Currency Swaps, as applicable. Conversely, during the CBCA proceedings, the Company has not made scheduled payments on its unsecured debt facilities, described in (b), (c) and (d) below. See Note 2 for a discussion on the stay of proceedings applicable to the Company's debt agreements. (a) On October 21, 2015 (the " Closing Date ") the Company, through a wholly owned subsidiary, completed the acquisition of 100% of the outstanding shares of Amdipharm Mercury Limited (the " Concordia International Acquisition ") from Cinven, a European private equity firm, and certain other sellers (collectively the " Vendors "). To finance the Concordia International Acquisition, the Company entered into a credit agreement (the “ Concordia International Credit Agreement" ) on October 21, 2015 pursuant to which a syndicate of lenders made available secured term loans in the aggregate amounts of $1.1 billion in one tranche (the “ USD Term Loan ”) and £500 million in a separate tranche (the “ GBP Term Loan ”, and together with the USD Term Loan, the “ Term Loans ”). In addition, the Concordia International Credit Agreement provided for a secured revolving loan of up to $200 million which commitment was terminated during the fourth quarter of 2017 as part of the Company's CBCA proceedings. All obligations of the Company under the Term Loans are guaranteed by all current and future material subsidiaries of the Company and include security of first priority interests in the assets of the Company and its material subsidiaries. The Term Loans contain a maturity date of October 21, 2021, have variable interest rates and require quarterly principal repayments. During 2017 , the Company made principal payments of $ 27,500 and £ 12,500 on the USD Term Loan and GBP Term Loan, respectively. In addition commencing in 2017, the Term Loans may require certain principal repayments calculated by reference to the Company’s excess cash flow as defined in the Concordia International Credit Agreement, calculated annually in respect of the prior year. No payments calculated by reference to the Company's excess cash flow were required to be made during 2017 with respect to 2016 and none are expected to be made in 2018 with respect to 2017. In addition, any payments that would be due as a result of the excess cash flow calculation would be stayed by the CBCA preliminary interim order. Interest rates on the Term Loans are calculated based on LIBOR plus applicable margins, with a LIBOR floor of 1% . Interest expense on the Term Loans for the year ended December 31, 2017 was $ 104,024 ( 2016 - $ 99,713 ; 2015 - $24,486 ). Commencing in 2017 the quarterly principal repayments on the Term Loans increased from a rate of 0.25% to 0.625% , and in 2019 increase to 1.25% . (b) On the Closing Date a syndicate of lenders also provided the Company with a senior unsecured equity bridge term loan facility of $135 million (the “ Extended Bridge Loans ”) and a senior unsecured equity bridge term loan facility of $45 million (the “ Equity Bridge Loans ” and together with the Extended Bridge Loans, the “ Bridge Facilities ”). All obligations of the Company under the Bridge Facilities, subject to certain customary exceptions, are guaranteed by all material subsidiaries of the Company. The Extended Bridge Loans have a seven year term to maturity and an interest rate of 9.5% for two years. As the Extended Bridge Loans were not repaid on October 21, 2017, the interest rate increased to 11.5% . Through to October 21, 2018, lenders holding the Extended Bridge Loans may make a proposal for an offering of new securities (" Refinancing Securities ") which Refinancing Securities may carry a weighted average effective yield that is up to 150 basis points greater than 11.5% . On or after October 21, 2018 the lenders holding the Extended Bridge Loans may request the exchange of the Extended Bridge Loans into bonds (" Exchange Notes ") with a maturity date of October 21, 2022 and bearing interest of 11.5% . The Equity Bridge Loans had a two year term to maturity and an interest rate of 9.5% . The Bridge Facilities can be repaid in full or in part at any time. In December 2015 the Company made a principal payment of $45,000 on the Bridge Facilities which was allocated pro rata between the outstanding principal of the Bridge Facilities. Interest expense on the Bridge Facilities was $ 13,158 for the year ended December 31, 2017 ( 2016 - $ 12,991 ; 2015 - $4,551 ). During the fourth quarter of 2017, the Company agreed to settle the $34 million of principal and accrued interest due under the Equity Bridge Loans for $13 million . As a result of the settlement and extinguishment of the remaining debt, a gain of $ 21 million was reflected in gain on debt settlement in the consolidated statements of loss. (c) On the Closing Date, the Company issued at par $790 million 9.5% senior unsecured notes due October 21, 2022 (the “ October 2015 Notes ”). The October 2015 Notes require no payment of principal throughout their term. Interest on the October 2015 Notes is payable semi-annually on June 15th and December 15th of each year. Interest expense on the October 2015 Notes was $ 75,207 for the year ended December 31, 2017 ( 2016 - $ 75,050 ; 2015 - $15,472 ). (d) In connection with the acquisition of a portfolio of products from Covis Pharma S.à R.L. and Covis Injectables S.à R.L. on April 21, 2015 (the " Covis Acquisition "), the Company issued at par $735 million 7.00% senior unsecured notes due April 21, 2023 (the “ Covis Notes ”). The Covis Notes require no payment of principal throughout their term. Interest on the Covis Notes is payable semi-annually on April 15th and October 15th of each year. Interest expense on the Covis Notes was $ 51,831 for the year ended December 31, 2017 ( 2016 - $ 51,450 ; 2015 - $37,609 ). (e) On October 13, 2016, the Company issued at par $350 million 9.00% senior secured first lien notes due April 1, 2022 (the " Secured Notes "). The Secured Notes require no payment of principal throughout their term. Interest on the Secured Notes is payable semi-annually on April 1st and October 1st of each year. Interest expense on the Secured Notes was $ 31,500 for the year ended December 31, 2017 ( 2016 - $ 7,000 ; 2015 - $ nil ).
Disclosure of detailed information about interest expense	Interest expense 2017 2016 2015 Interest expense paid or payable in cash 275,720 246,204 91,228 Interest expense on Currency Swaps (Note 13) 62,973 20,337 — Non-cash items: Accretion of deferred financing fees 26,503 30,064 8,086 Accelerated accretion of deferred financing fees 137,588 — 26,323 Other non-cash interest 4,010 4,085 3,558 Interest and accretion expense 506,794 300,690 129,195

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
	Dec. 31, 2017
Share Capital, Reserves And Other Equity Interest [Abstract]
Disclosure of common shares	The Company is authorized to issue an unlimited number of common shares. Number of Common Shares $ Balances, January 1, 2016 50,994,397 1,274,472 Exercise of stock options 12,500 173 Vesting of RSUs 82,659 2,530 Balances, December 31, 2016 51,089,556 1,277,175 Vesting of RSUs 193,345 5,908 Balances, December 31, 2017 51,282,901 1,283,083

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings per share [abstract]
Disclosure of loss per share	2017 2016 2015 Net loss from continuing operations for the period attributable to shareholders (1,590,735 ) (1,314,093 ) (29,425 ) Weighted average number of common shares in issue 51,156,787 51,022,748 36,184,480 Adjustments for: Dilutive stock options — 334,694 1,050,922 Dilutive unvested shares 2,290,430 440,940 222,159 Weighted average number of fully diluted shares 53,447,217 51,798,382 37,457,561 Loss per share, from continuing operations Basic loss per share (31.10 ) (25.76 ) (0.81 ) Diluted loss per share (31.10 ) (25.76 ) (0.81 ) Loss per share, including discontinuing operations Basic loss per share (31.10 ) (25.79 ) (0.87 ) Diluted loss per share (31.10 ) (25.79 ) (0.87 )

Share Based Compensation (Table

Share Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Share-based Payment Arrangements [Abstract]
Disclosure of number and weighted average exercise prices of share options	Information with respect to stock option transactions for the year ended December 31, 2017 and December 31, 2016 is as follows: Number of Stock Options Weighted Average Exercise Price Balance, January 1, 2016 2,403,985 $ 37.07 Granted during the year 185,000 21.02 Forfeited during the year (241,800 ) 39.00 Cancelled during the year (200,000 ) 67.90 Exercised during the year (12,500 ) 10.32 Balance, December 31, 2016 2,134,685 $ 32.73 Weighted-average exercise price of options $ 23.79 Balance, January 1, 2017 2,134,685 $ 32.73 Forfeited during the year (360,500 ) 38.03 Cancelled during the year (219,185 ) 20.21 Balance, December 31, 2017 1,555,000 $ 33.27 Weighted-average exercise price of options $ 27.84
Disclosure of range of exercise prices of outstanding share options	As at December 31, 2017 outstanding stock options were as follows: Year of Expiry Exercise Price Number of Stock Options Exercisable 2022 35.66 881,000 587,333 2023 2.02 - 26.43 277,500 167,500 2024 5.88 - 31.50 221,500 221,500 2025 32.99 - 78.36 175,000 121,665 1,555,000 1,097,998
Disclosure of number and weighted average exercise prices of other equity instruments	The Company’s outstanding RSUs are as follows: Number of RSUs Balance, January 1, 2016 220,162 Issued during the year 2,204,899 Cancelled during the year (1,022,117 ) Vested during the year (138,782 ) Balance, December 31, 2016 1,264,162 Balance, January 1, 2017 1,264,162 Issued during the year 1,471,047 Cancelled during the year (166,448 ) Vested during the year (194,364 ) Balance, December 31, 2017 2,374,397

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party [Abstract]
Disclosure of transactions between related parties	The Company had the following related party transactions during the years ended December 31, 2017 , 2016 and 2015 : 2017 2016 2015 Legal fees paid or payable to a firm affiliated with a director — 30 53 Total — 30 53

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Disclosure of obligations under operating leases	The below table sets forth the Company’s obligations under operating leases: Minimum Lease Payments 2018 4,010 2019 3,177 2020 1,556 2021 770 2022 166 Thereafter 156 9,835

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Disclosure of net monetary assets and liabilities denominated in foreign currency	The table below shows the extent to which the Company has net monetary assets (liabilities) in currencies other than the functional currency of the Company. As at Dec 31, 2017 Dec 31, 2016 (Amounts in USD) GBP 114,865 95,943 Euro 11,403 13,024 Indian Rupees 14,866 9,600 Swedish Krona 8,040 10,505 Australian Dollars 4,038 4,392 South African Rand 4,781 2,509 Papua New Guinea Kina 3,179 3,073 Canadian Dollars 447 (465 ) Other 10,856 10,104 Total 172,475 148,685
Disclosure of sensitivity analysis for interest rate risk	The following table presents a sensitivity analysis to show the impact on the significant impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +0.5% -0.5% +0.5% -0.5% Liothyronine Sodium 958 (1,009 ) (364 ) 345 Fusidic Acid 1,696 (1,793 ) (719 ) 681 Prednisolone 301 (317 ) (116 ) 110 Nefopam 88 (93 ) (37 ) 35 Dicycloverine 260 (274 ) (107 ) 101 Prochlorperazine Mesilate 101 (106 ) (39 ) 37 Alimemazine Tartrate 89 (91 ) — — The following table presents a sensitivity analysis to show the impact on significant impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +0.5% -0.5% +0.5% -0.5% Erythromycin 443 (462 ) (128 ) 123 Cyclizine Hcl 1,004 (1,060 ) (402 ) 381 Prednisolone 55 (57 ) (12 ) 12 Trazodone 72 (76 ) (27 ) 26 Ergotamine + Caffeine 175 (185 ) (70 ) 67 Dipipanone + Cyclizine 306 (323 ) (121 ) 115 Hydralazine Hcl 209 (220 ) (82 ) 78 The following table presents a sensitivity analysis to show the impact on the impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +1% -1% +1% -1% Plaquenil® 1,537 (1,660 ) (1,803 ) 1,946 Uroxatral® 588 (552 ) (684 ) 641 Dyrenium® 697 (776 ) (1,228 ) 1,350 Dibenzyline® 1,390 (1,529 ) (1,290 ) 1,420 Parnate® 253 (234 ) (280 ) 305 Ulesfia® — — — — The following table presents a sensitivity analysis to show the impact on the significant impairments for changes in certain assumptions: Discount rate Terminal revenue growth assumption +1% -1% +1% -1% Levothyroxine Sodium 4,783 (5,417 ) (8,852 ) 7,810 Prednisolone 3,089 (3,499 ) (5,328 ) 4,701 Hydrocortisone 355 (401 ) (648 ) 571 Carbimazole 3,450 (3,909 ) (5,957 ) 5,256 Tranylcypromine Sulphate 698 (790 ) (1,156 ) 1,020 Dicycloverine 836 (947 ) (1,281 ) 1,130 Dipipanone Cyclizine 1,022 (1,160 ) (581 ) 513 Nefopam 1,151 (1,303 ) (1,842 ) 1,626 A 1% appreciation (depreciation) in the interest rate would result in the following: 2017 2016 2015 Impact of a 1% increase in interest rates for contingent purchase consideration payable on net loss 134 (166 ) (1,665 ) Impact of a 1% decrease in interest rates for contingent purchase consideration payable on net loss (131 ) 177 1,760 Impact of a 1% increase in interest rates above LIBOR floor for long-term debt on net loss (3,971 ) (18,009 ) (6,331 )
Disclosure of maturity analysis for non-derivative financial liabilities	The following tables summarize the Company’s significant contractual undiscounted cash flows as at December 31, 2017 and December 31, 2016 : As at Dec 31, 2017 Financial Instruments < 3 months 3 to 6 months 6 months to 1 year 1 to 2 years 2 to 5 years Thereafter Total Accounts payable and accrued liabilities 95,345 — — — — — 95,345 Provisions 26,130 3,902 4,064 — — — 34,096 Long-term debt (a) 3,688,418 — — — — — 3,688,418 Interest on long-term debt (b) 106,568 — — — — — 106,568 Purchase consideration payable 1,000 — 1,000 1,000 11,191 1,000 15,191 Cross currency swap liability 114,431 — — — — — 114,431 4,031,892 3,902 5,064 1,000 11,191 1,000 4,054,049 As at Dec 31, 2016 Financial Instruments < 3 months 3 to 6 months 6 months to 1 year 1 to 2 years 2 to 5 years Thereafter Total Accounts payable and accrued liabilities 169,493 — — — — — 169,493 Provisions 19,441 2,786 5,007 — — — 27,234 Long-term debt (a) 10,720 10,720 55,052 42,881 1,612,335 1,975,835 3,707,543 Interest on long-term debt 26,623 104,337 140,466 261,298 744,511 181,220 1,458,455 Purchase consideration payable 105,072 — 503 2,503 6,295 7,377 121,750 Derivative financial instruments (c) — (2,056 ) 1,707 7,019 150 — 6,820 331,349 115,787 202,735 313,701 2,363,291 2,164,432 5,491,295 (a) Long-term debt cash flows include an estimate of the minimum required annual excess cash flow sweep (refer to Note 14 (a)). No payments of excess cash flow were required to be made in 2017 and none are expected to be made in 2018. In addition, any payments that would be due as a result of the excess cash flow calculation would be stayed by the CBCA preliminary interim order. Refer to Notes 2 and 14 for details on long-term debt classification as at December 31, 2017 and the CBCA proceedings. (b) The contractual interest amount as at December 31, 2017 reflects the accrued interest payable on long-term debt. (c) Derivative financial instruments reflect the interest income, interest expense and principal amounts payable to and receivable from the counterparty under the contracts.
Disclosure of maturity analysis for derivative financial liabilities	The following tables summarize the Company’s significant contractual undiscounted cash flows as at December 31, 2017 and December 31, 2016 : As at Dec 31, 2017 Financial Instruments < 3 months 3 to 6 months 6 months to 1 year 1 to 2 years 2 to 5 years Thereafter Total Accounts payable and accrued liabilities 95,345 — — — — — 95,345 Provisions 26,130 3,902 4,064 — — — 34,096 Long-term debt (a) 3,688,418 — — — — — 3,688,418 Interest on long-term debt (b) 106,568 — — — — — 106,568 Purchase consideration payable 1,000 — 1,000 1,000 11,191 1,000 15,191 Cross currency swap liability 114,431 — — — — — 114,431 4,031,892 3,902 5,064 1,000 11,191 1,000 4,054,049 As at Dec 31, 2016 Financial Instruments < 3 months 3 to 6 months 6 months to 1 year 1 to 2 years 2 to 5 years Thereafter Total Accounts payable and accrued liabilities 169,493 — — — — — 169,493 Provisions 19,441 2,786 5,007 — — — 27,234 Long-term debt (a) 10,720 10,720 55,052 42,881 1,612,335 1,975,835 3,707,543 Interest on long-term debt 26,623 104,337 140,466 261,298 744,511 181,220 1,458,455 Purchase consideration payable 105,072 — 503 2,503 6,295 7,377 121,750 Derivative financial instruments (c) — (2,056 ) 1,707 7,019 150 — 6,820 331,349 115,787 202,735 313,701 2,363,291 2,164,432 5,491,295 (a) Long-term debt cash flows include an estimate of the minimum required annual excess cash flow sweep (refer to Note 14 (a)). No payments of excess cash flow were required to be made in 2017 and none are expected to be made in 2018. In addition, any payments that would be due as a result of the excess cash flow calculation would be stayed by the CBCA preliminary interim order. Refer to Notes 2 and 14 for details on long-term debt classification as at December 31, 2017 and the CBCA proceedings. (b) The contractual interest amount as at December 31, 2017 reflects the accrued interest payable on long-term debt. (c) Derivative financial instruments reflect the interest income, interest expense and principal amounts payable to and receivable from the counterparty under the contracts.

Financial Instruments - Fair 54

Financial Instruments - Fair Value Estimation (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Measurement [Abstract]
Disclosure of estimation process for fair value measurements	For the financial assets and liabilities of the Company, the fair values have been estimated as described below: Cash and cash equivalents - approximates to the carrying amount; Long-term debt - mainly approximates to the carrying amount in the case of floating interest rate debt; Receivables and payables - approximates to the carrying amount
Disclosure of fair value measurement of assets	The following table presents the fair value of financial assets and financial liabilities, including their levels in the fair value hierarchy: As at Dec 31, 2017 Level 1 Level 2 Level 3 Total Financial liabilities measured at fair value through profit or loss Purchase consideration — 4,471 3,913 8,384 — 4,471 3,913 8,384 As at Dec 31, 2016 Level 1 Level 2 Level 3 Total Financial assets measured at fair value through profit or loss Derivative financial instrument — 23,555 — 23,555 — 23,555 — 23,555 Financial liabilities measured at fair value through profit or loss Purchase consideration — 92,182 19,362 111,544 Derivative financial instrument — 27,854 — 27,854 — 120,036 19,362 139,398
Disclosure of fair value measurement of liabilities	The following table presents movement from the opening balance to the closing balances for Level 3 fair values: Purchase consideration Balance, January 1, 2015 25,108 Acquisition of the Concordia International segment 206,490 Assumed on acquisition of the Concordia International segment 68,984 Paid during the year (3,557 ) Write-off during the year (2,452 ) Recognized in consolidated statement of loss (1,631 ) Balance, December 31, 2015 292,942 Balance, January 1, 2016 292,942 Transfer to Level 2 (92,182 ) Paid during the year (147,207 ) Additional purchase consideration during the year (Note 5) 8,691 Recognized in consolidated statement of loss (8,407 ) Impact of foreign exchange (34,475 ) Balance, December 31, 2016 19,362 Balance, January 1, 2017 19,362 Paid during the year (a) (15,730 ) Recognized in consolidated statement of loss 269 Impact of foreign exchange 12 Balance, December 31, 2017 3,913 (a) The amount paid during the period does not include the final earn-out payment of $ 92,038 paid to the Vendors of the Concordia International segment on February 1, 2017 as this fair value measurement was transferred to Level 2 in the fourth quarter of 2016. The total purchase consideration payments made, including the amount paid to the Vendors of the Concordia International segment, amounted to $ 107,768 during the year ended December 31, 2017 . The following table presents the fair value of financial assets and financial liabilities, including their levels in the fair value hierarchy: As at Dec 31, 2017 Level 1 Level 2 Level 3 Total Financial liabilities measured at fair value through profit or loss Purchase consideration — 4,471 3,913 8,384 — 4,471 3,913 8,384 As at Dec 31, 2016 Level 1 Level 2 Level 3 Total Financial assets measured at fair value through profit or loss Derivative financial instrument — 23,555 — 23,555 — 23,555 — 23,555 Financial liabilities measured at fair value through profit or loss Purchase consideration — 92,182 19,362 111,544 Derivative financial instrument — 27,854 — 27,854 — 120,036 19,362 139,398
Disclosure of valuation techniques and inputs used in fair value measurement of liabilities	Measurement of fair values Purchase Consideration Valuation Technique Fair Value Hierarchy Discount Rate Purchase Consideration as at Dec 31, 2017 Pinnacle earn-out (a) Discounted cash flows Level 3 19% 3,913 Pinnacle annual payments (b) Present value Level 2 19% 4,471 Total purchase consideration 8,384 Less: current portion (1,835 ) Long-term portion 6,549 The valuation techniques used in measuring Level 2 and Level 3 fair values associated with purchase consideration and derivative financial instruments, as well as the significant unobservable inputs used are outlined below. (a) As part of the consideration for the acquisition of Pinnacle Biologics Inc. (“ Pinnacle ”), the Company recorded a contingent consideration liability for its obligation to make additional payments to the former owners of Pinnacle. The liability represents the fair value of earn-out payments calculated as 15% of worldwide sales of Photofrin® in excess of $25,000 over the 10 calendar years following the Company’s acquisition of Pinnacle. The expected payment is determined by considering the possible scenarios of sales thresholds and the amount to be paid under each scenario and the probability of each scenario. The estimated fair value of the contingent consideration would decrease if the annual gross profit growth rates were lower and would also decrease if the market representative interest rate was lower. (b) As part of the consideration for the acquisition of Pinnacle, the Company is obligated to make ten annual payments of $1,000 , with the first payment made on December 31, 2014. The obligation is subordinated and is not subject to interest. The obligation has been recorded at the present value of required payments. The estimated fair value would decrease if the market representative interest rate was higher. The Company and the vendors of Pinnacle agreed to defer payment of the December 31, 2017 amount until March 31, 2018 as a result of the CBCA proceedings described in Note 2.

Capital Management (Tables)

Capital Management (Tables)	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of capital structure	The below table sets forth the Company’s capital structure: As at Dec 31, 2017 Dec 31, 2016 Long-term debt (Note 14) 3,688,418 3,707,543 Shareholders' Equity (Deficit) (1,910,513 ) (377,573 ) 1,777,905 3,329,970

Segmented Reporting (Tables)

Segmented Reporting (Tables)	12 Months Ended
	Dec. 31, 2017
Operating Segments [Abstract]
Disclosure of operating income (loss), goodwill, total assets, and total liabilities by reportable operating segments	The following tables set forth operating income (loss), goodwill, total assets and total liabilities by reportable operating segment for the years ended December 31, 2017 , 2016 and 2015 . Concordia North America Concordia International Corporate Year ended Dec 31, 2017 Revenue 160,769 465,400 — 626,169 Cost of sales 33,046 157,586 — 190,632 Gross profit 127,723 307,814 — 435,537 Operating expenses General and administrative 6,874 23,150 20,666 50,690 Selling and marketing 12,366 25,900 — 38,266 Research and development 9,140 22,342 — 31,482 Acquisition related, restructuring and other (2,328 ) 13,945 35,161 46,778 Share based compensation 2 — 8,709 8,711 Amortization of intangible assets 98,354 128,024 47 226,425 Impairments 151,199 1,043,566 — 1,194,765 Depreciation expense 92 1,619 251 1,962 Fair value (gain) loss 547 263 596 1,406 Total operating expenses 276,246 1,258,809 65,430 1,600,485 Operating income (loss) from continuing operations (148,523 ) (950,995 ) (65,430 ) (1,164,948 ) Concordia North America Concordia International Corporate Year ended Dec 31, 2016 Revenue 258,645 557,514 — 816,159 Cost of sales 39,963 181,239 — 221,202 Gross profit 218,682 376,275 — 594,957 Operating expenses General and administrative 10,279 26,356 19,820 56,455 Selling and marketing 24,007 27,126 — 51,133 Research and development 16,035 24,602 — 40,637 Acquisition related, restructuring and other 5,837 13,608 16,523 35,968 Share based compensation (38 ) — 30,791 30,753 Amortization of intangible assets 52,496 130,306 17 182,819 Impairments 877,076 255,167 — 1,132,243 Depreciation expense 66 1,671 202 1,939 Fair value (gain) loss (21,289 ) 866 11,494 (8,929 ) Litigation settlements 14,246 — — 14,246 Total operating expenses 978,715 479,702 78,847 1,537,264 Operating income (loss) from continuing operations (760,033 ) (103,427 ) (78,847 ) (942,307 ) Concordia North America Concordia International Corporate Year ended Dec 31, 2015 Revenue 278,503 115,721 — 394,224 Cost of sales 36,345 57,949 — 94,294 Gross profit 242,158 57,772 — 299,930 Operating expenses General and administrative 10,408 5,812 13,477 29,697 Selling and marketing 16,786 6,700 — 23,486 Research and development 10,760 4,232 — 14,992 Acquisition related, restructuring and other 7,089 4,167 45,951 57,207 Share based compensation 433 — 15,765 16,198 Initial exchange listing expenses — — 1,051 1,051 Amortization of intangible assets 49,853 25,957 — 75,810 Depreciation expense 64 334 79 477 Fair value (gain) loss 7,390 — (6,829 ) 561 Total operating expenses 102,783 47,202 69,494 219,479 Operating income (loss) from continuing operations 139,375 10,570 (69,494 ) 80,451 Income (loss) from continuing operations before tax includes the total operating income (loss) from continuing operations above plus other income and expense which do not form part of any reportable operating segment. Concordia North America Concordia International Corporate Total As at Dec 31, 2017 Goodwill, continuing operations 27,966 216,991 — 244,957 Total assets, continuing operations 543,530 1,670,351 108,454 2,322,335 Total liabilities, continuing operations 48,895 373,166 3,810,787 4,232,848 As at Dec 31, 2016 Goodwill, continuing operations 27,966 679,964 — 707,930 Total assets, continuing operations 827,758 2,585,654 318,162 3,731,574 Total liabilities, continuing operations 57,015 454,394 3,597,738 4,109,147
Disclosure of financial data by geographic location	The following table sets forth assets and liabilities by geographic location (excluding inter-company balances and investments in subsidiaries): As at Dec 31, 2017 Barbados Canada United States United Kingdom & Jersey Ireland All other countries (1) Total Current assets 86,342 108,021 10,323 213,441 105,320 44,161 567,608 Non-current assets 433,083 433 13,782 1,153,633 69,890 83,906 1,754,727 Total assets, continuing operations 519,425 108,454 24,105 1,367,074 175,210 128,067 2,322,335 Current liabilities 38,800 3,810,787 2,526 201,629 33,206 4,056 4,091,004 Non-current liabilities 7,569 — — 112,207 — 22,068 141,844 Total liabilities, continuing operations 46,369 3,810,787 2,526 313,836 33,206 26,124 4,232,848 As at Dec 31, 2016 Barbados Canada United States United Kingdom & Jersey Ireland All other countries (1) Total Current assets 118,957 317,473 13,269 106,710 93,274 64,341 714,024 Non-current assets 694,811 689 721 1,816,920 641 503,768 3,017,550 Total assets, continuing operations 813,768 318,162 13,990 1,923,630 93,915 568,109 3,731,574 Current liabilities 44,523 129,139 2,293 207,619 31,651 7,834 423,059 Non-current liabilities 10,199 3,468,599 — 155,511 — 51,779 3,686,088 Total liabilities, continuing operations 54,722 3,597,738 2,293 363,130 31,651 59,613 4,109,147 Notes: (1) All other countries is comprised primarily of Australia, India, Netherlands and Sweden. The following table sets forth revenue by geographic location based on contracted entity (excluding inter-company transactions): For the year ended Dec 31, 2017 Barbados United States United Kingdom & Jersey Ireland All other countries Total Revenue 153,461 7,308 301,360 14,710 149,330 626,169 For the year ended Dec 31, 2016 Barbados United States United Kingdom & Jersey Ireland All other countries Total Revenue 249,651 8,993 386,404 13,997 157,114 816,159 For the year ended Dec 31, 2015 Barbados United States United Kingdom & Jersey Ireland All other countries Total Revenue 269,081 9,422 77,594 2,716 35,411 394,224
Disclosure of product revenue by category	Product Revenue by Category Concordia North America 2017 2016 2015 Branded 129,860 194,475 240,330 Authorized Generics and other 30,909 64,170 38,173 Total 160,769 258,645 278,503 Concordia International 2017 2016 2015 Branded 201,496 192,995 43,241 Generics 263,904 364,519 72,480 Total 465,400 557,514 115,721

Nature of expenses (Tables)

Nature of expenses (Tables)	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Disclosure of nature of expenses	The nature of expenses included in cost of sales and operating expenses are as follows: 2017 2016 2015 Production, manufacturing and distribution costs 190,632 221,202 94,294 Salaries, bonus and benefits 46,462 46,302 27,766 Sales and marketing expenses 24,996 39,006 9,418 Research and development expenses 21,962 34,411 14,992 Share-based compensation 8,711 30,753 16,198 Amortization and depreciation 228,387 184,758 76,287 Impairments 1,194,765 1,132,243 — Fair value (gain) loss 1,406 (8,929 ) 561 Professional fees including acquisition and restructuring 51,441 41,899 57,207 Travel expenses 2,953 8,272 4,551 Rent and facilities 2,764 2,709 1,014 Litigation settlements — 14,246 — Other expenses 16,638 11,594 11,485 Total 1,791,117 1,758,466 313,773

Discontinued operations (Tables

Discontinued operations (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Non-current Assets Held For Sale And Discontinued Operations [Abstract]
Disclosure of net loss from discontinued operations	Net loss from the discontinued operation includes: 2017 2016 2015 Revenue — 23 7,756 Expenses — 522 10,667 Pre-tax loss from discontinued operations — (499 ) (2,911 ) Income tax expense (recovery) — 1,102 (768 ) Net loss from discontinued operations — (1,601 ) (2,143 )

Non-cash working capital (Table

Non-cash working capital (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Of Cash Flows Additional Disclosure [Abstract]
Disclosure of changes in non-cash working capital	Changes in non-cash working capital is comprised of: 2017 2016 2015 Accounts receivable 29,547 12,392 (55,458 ) Inventory 15,437 (9,893 ) (6,370 ) Prepaid expenses and other current assets 981 10,801 (14,738 ) Accounts payable and accrued liabilities (9,483 ) (1,380 ) (2,054 ) Provisions 5,988 (5,637 ) 10,930 Other liabilities (30 ) (195 ) 155 Changes in non-cash working capital 42,440 6,088 (67,535 )

Description of Business and G60

Description of Business and General Information (Details)	3 Months Ended	9 Months Ended
	Mar. 31, 2017segment	Dec. 31, 2017countrysegment
General Information About Financial Statements [Abstract]
Number of reportable segments | segment	3	2
Number of countries (more than) | country		90

Realignment of Capital Struct61

Realignment of Capital Structure and Going Concern (Details) - USD ($)	Dec. 31, 2017	Nov. 09, 2017	Dec. 31, 2016	Oct. 13, 2016	Dec. 31, 2015	Oct. 21, 2015	Apr. 21, 2015	Dec. 31, 2014
Disclosure of detailed information about borrowings [line items]
Cash and cash equivalents	$ 327,030,000		$ 397,917,000		$ 155,448,000			$ 42,770,000
7% Senior Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.00%						7.00%
9.5% Senior Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	9.50%					9.50%
Equity Bridge Loans
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate						9.50%
Extinguishment of debt	$ 34,000,000	$ 34,000,000
Revolver
Disclosure of detailed information about borrowings [line items]
Line of credit facility terminated	$ 200,000,000
9% Senior Secured Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	9.00%			9.00%

Significant Accounting Polici62

Significant Accounting Policies - Cash and cash equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Corporate Information And Statement Of IFRS Compliance [Abstract]
Deposits held with major financial institutions	$ 73,712	$ 305,980

Significant Accounting Polici63

Significant Accounting Policies - Intangible assets useful life (Details)	12 Months Ended
	Dec. 31, 2017
Intellectual property
Disclosure of detailed information about intangible assets [line items]
Intangible assets, useful life	20 years
Customer list
Disclosure of detailed information about intangible assets [line items]
Intangible assets, useful life	4 years
Supplier contracts
Disclosure of detailed information about intangible assets [line items]
Intangible assets, useful life	5 years
Distribution contracts
Disclosure of detailed information about intangible assets [line items]
Intangible assets, useful life	5 years
Bottom of range | Acquired product rights and manufacturing processes
Disclosure of detailed information about intangible assets [line items]
Declining balance rate	10.00%
Intangible assets, useful life	7 years
Bottom of range | Software and other intangibles
Disclosure of detailed information about intangible assets [line items]
Intangible assets, useful life	3 years
Top of range | Acquired product rights and manufacturing processes
Disclosure of detailed information about intangible assets [line items]
Declining balance rate	50.00%
Intangible assets, useful life	35 years
Top of range | Software and other intangibles
Disclosure of detailed information about intangible assets [line items]
Intangible assets, useful life	5 years

Significant Accounting Polici64

Significant Accounting Policies - Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Assets (liabilities)	$ (3,574,184)	$ (3,257,494)
Accounts payable and accrued liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(201,913)	(169,493)
Provisions
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(34,096)	(27,234)
Cross currency swap liability
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(114,431)
Long-term debt
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(3,688,418)	(3,545,777)
Purchase consideration payable
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(8,384)	(111,544)
Derivatives
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		(27,854)
Cash and cash equivalents
Disclosure of detailed information about financial instruments [line items]
Financial assets	327,030	397,917
Accounts receivable
Disclosure of detailed information about financial instruments [line items]
Financial assets	146,028	182,492
Interest receivable
Disclosure of detailed information about financial instruments [line items]
Financial assets		20,444
Derivatives
Disclosure of detailed information about financial instruments [line items]
Financial assets		23,555
Other financial liabilities at amortized cost
Disclosure of detailed information about financial instruments [line items]
Assets (liabilities)	(4,038,858)	(3,834,686)
Other financial liabilities at amortized cost | Accounts payable and accrued liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(201,913)	(169,493)
Other financial liabilities at amortized cost | Provisions
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(34,096)	(27,234)
Other financial liabilities at amortized cost | Cross currency swap liability
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(114,431)
Other financial liabilities at amortized cost | Long-term debt
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(3,688,418)	(3,545,777)
Other financial liabilities at amortized cost | Purchase consideration payable
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		(92,182)
FVTPL
Disclosure of detailed information about financial instruments [line items]
Assets (liabilities)	(8,384)	(19,362)
FVTPL | Purchase consideration payable
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(8,384)	(19,362)
Derivatives used for hedging - FVTPL | Derivatives
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		(27,854)
Loans and receivables at amortized cost
Disclosure of detailed information about financial instruments [line items]
Assets (liabilities)	473,058	600,853
Loans and receivables at amortized cost | Cash and cash equivalents
Disclosure of detailed information about financial instruments [line items]
Financial assets	327,030	397,917
Loans and receivables at amortized cost | Accounts receivable
Disclosure of detailed information about financial instruments [line items]
Financial assets	146,028	182,492
Loans and receivables at amortized cost | Interest receivable
Disclosure of detailed information about financial instruments [line items]
Financial assets		20,444
Derivatives used for hedging - FVTPL | Derivatives
Disclosure of detailed information about financial instruments [line items]
Financial assets		23,555
Derivatives used for hedging - FVTPL | Derivatives used for hedging - FVTPL
Disclosure of detailed information about financial instruments [line items]
Assets (liabilities)	$ 0	$ (4,299)

Critical Accounting Estimates65

Critical Accounting Estimates and Judgments and Key Sources of Estimation Uncertainty (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Intangible asset amortization expense
Disclosure of changes in accounting estimates [line items]
Change in estimate	$ 95,192,000	$ 0

Acqusitions - Narrative (Detail

Acqusitions - Narrative (Details) $ in Thousands, £ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Jun. 01, 2016USD ($)product	Jun. 01, 2016GBP (£)product
Disclosure of detailed information about business combination [line items]
Impairment		$ 685,287	$ 1,129,181
Products Acquisition
Disclosure of detailed information about business combination [line items]
Number of products acquired | product					4	4
Cash purchase consideration paid					$ 30,677	£ 21
Purchase consideration payable					$ 9,691	£ 7
Acquired product rights and manufacturing processes
Disclosure of detailed information about business combination [line items]
Impairment		$ 625,694	$ 1,070,711	$ 0
Acquired product rights and manufacturing processes | Products Acquisition
Disclosure of detailed information about business combination [line items]
Impairment	$ 17,515

Acqusitions - Fair Value of Con

Acqusitions - Fair Value of Consideration Transferred (Details) - Jun. 01, 2016 - Products Acquisition $ in Thousands, £ in Millions	USD ($)	GBP (£)
Disclosure of detailed information about business combination [line items]
Cash purchase consideration paid	$ 30,677	£ 21
Purchase consideration payable	9,691	£ 7
Total Consideration	$ 40,368

Acqusitions - Estimated Fair Va

Acqusitions - Estimated Fair Value of Acquired Assets (Details) - Products Acquisition - USD ($) $ in Thousands	Jun. 01, 2016	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Acquired product rights	$ 37,011	$ 37,084
Inventory	3,357	3,284
Total fair value of consideration transferred	$ 40,368	40,368
Acquired product rights, measurement period adjustments		73
Inventory, Measurement period adjustments		(73)
Measurement period adjustments		$ 0
Intangible assets, useful life	7 years
Non-cash inventory fair value adjustments (Note 7)			$ 311	$ 2,769	$ 3,080

Accounts Receivable - Narrative

Accounts Receivable - Narrative (Details) - Accounts receivable - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of financial assets [line items]
Bad debt write-off	$ 2,202	$ 621	$ 1,610
Financial assets	146,028	182,492
Financial assets past due but not impaired
Disclosure of financial assets [line items]
Financial assets	$ 15,336	$ 15,588
Percent of accounts receivable past due	11.00%

Accounts Receivable - Allowance

Accounts Receivable - Allowance for doubtful accounts (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of financial assets [line items]
Accounts receivable (Note 6)	$ 146,028	$ 182,492
Gross carrying amount
Disclosure of financial assets [line items]
Accounts receivable (Note 6)	148,805	185,414
Allowance for doubtful accounts
Disclosure of financial assets [line items]
Accounts receivable (Note 6)	$ (2,777)	$ (2,922)

Accounts Receivable - Aging of

Accounts Receivable - Aging of Accounts Receivable (Details) - Accounts receivable - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	$ 146,028	$ 182,492
Financial assets past due but not impaired
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	15,336	15,588
Financial assets past due but not impaired | Past due 1 - 30 days
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	6,280	8,288
Financial assets past due but not impaired | Past due 31 - 60 days
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	2,642	2,413
Financial assets past due but not impaired | Past due 61 - 120 days
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	3,070	3,175
Financial assets past due but not impaired | Past due more than 120 days
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	$ 3,344	$ 1,712

Inventory - Inventory Component

Inventory - Inventory Components (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Inventory [Line Items]
Total	$ 76,716	$ 92,807
Gross carrying amount
Disclosure Of Inventory [Line Items]
Finished goods	65,852	73,325
Raw materials	23,842	30,776
Work in process	9,511	9,292
Obsolescence reserve
Disclosure Of Inventory [Line Items]
Total	$ 22,489	$ 20,586

Inventory - Narrative (Details)

Inventory - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Inventories [Abstract]
Cost of inventories recognised as expense during period	$ 151,125	$ 159,381	$ 83,306
Disclosure of detailed information about business combination [line items]
Non-cash inventory fair value adjustments (Note 7)	311	$ 21,412	33,932
Increase in inventory obsolescence reserve	$ 1,903
Concordia International
Disclosure of detailed information about business combination [line items]
Non-cash inventory fair value adjustments (Note 7)			$ 33,932

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2017USD ($)	Jun. 30, 2017USD ($)	Dec. 31, 2016USD ($)product	Jun. 30, 2016USD ($)product	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Disclosure of detailed information about intangible assets [line items]
Impairment					$ 685,287	$ 1,129,181
Intangible assets (Notes 5 & 8)	$ 1,503,878		$ 2,279,720		1,503,878	2,279,720	$ 3,961,742
Acquired product rights and manufacturing processes
Disclosure of detailed information about intangible assets [line items]
Impairment					625,694	1,070,711	0
Intangible assets (Notes 5 & 8)	1,381,631		2,084,594		1,381,631	2,084,594	3,478,386
IPR&D
Disclosure of detailed information about intangible assets [line items]
Impairment	28,011	$ 31,582			59,593	58,470	0
Intangible assets (Notes 5 & 8)	9,269		59,600		9,269	59,600	295,513
Distribution contracts
Disclosure of detailed information about intangible assets [line items]
Impairment					0	0
Intangible assets (Notes 5 & 8)	16,683		$ 20,684		$ 16,683	$ 20,684	$ 32,538
Concordia International | Acquired product rights and manufacturing processes
Disclosure of detailed information about intangible assets [line items]
Discount rate applied to cash flow projections		13.50%	11.00%			11.00%
Concordia International | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment	$ 124,899	$ 301,538	$ 188,028
Discount rate applied to cash flow projections	13.50%				13.50%
Percentage of reasonably possible change in discount rate	0.50%	0.50%	1.00%
Percentage of reasonably possible change in growth rate	0.50%	0.50%	1.00%
Concordia International | Manufacturing processes
Disclosure of detailed information about intangible assets [line items]
Impairment	$ 10,440	$ 37,618	$ 8,669
Concordia International | IPR&D
Disclosure of detailed information about intangible assets [line items]
Impairment			$ 58,470
Discount rate applied to cash flow projections			13.20%			13.20%
Percentage of reasonably possible change in discount rate			1.00%
Increase in discount rate, increase on impairment loss			$ 2,661
Decrease in discount rate, decrease on impairment loss			$ 3,052
Growth rate used to extrapolate cash flow projections			(5.00%)			(5.00%)
Percentage of reasonably possible change in growth rate			1.00%
Increase in revenue growth assumption, decrease in impairment loss			$ 1,118
Decrease in revenue growth assumption, increase on impairment loss			$ (1,246)
Concordia North America
Disclosure of detailed information about intangible assets [line items]
Number of products with triggering event for impairment | product			7	2
Concordia North America | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Discount rate applied to cash flow projections			11.00%			11.00%
Percentage of reasonably possible change in discount rate			1.00%	1.00%
Percentage of reasonably possible change in growth rate			1.00%	1.00%
Concordia North America | Bottom of range | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Discount rate applied to cash flow projections				10.40%
Concordia North America | Top of range | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Discount rate applied to cash flow projections				11.40%
Concordia North America | Donnatal | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment		106,887
Intangible assets (Notes 5 & 8)		$ 162,836
Discount rate applied to cash flow projections		13.00%	11.00%			11.00%
Percentage of reasonably possible change in discount rate		0.50%
Increase in discount rate, increase on impairment loss		$ 3,910
Decrease in discount rate, decrease on impairment loss		$ 4,145
Percentage of reasonably possible change in growth rate		0.50%
Increase in revenue growth assumption, decrease in impairment loss		$ 1,808
Decrease in revenue growth assumption, increase on impairment loss		$ (1,705)
Concordia North America | Nilandron | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment	44,312					$ 306,189
Intangible assets (Notes 5 & 8)	$ 9,824			$ 60,654	$ 9,824
Discount rate applied to cash flow projections	13.00%				13.00%
Percentage of reasonably possible change in discount rate	0.50%
Increase in discount rate, increase on impairment loss	$ 277			5,135
Decrease in discount rate, decrease on impairment loss	$ 295			6,195
Percentage of reasonably possible change in growth rate	0.50%
Increase in revenue growth assumption, decrease in impairment loss	$ 124			5,435
Decrease in revenue growth assumption, increase on impairment loss	$ (132)			(4,510)
Concordia North America | Plaquenil® | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			$ 219,354			260,887
Intangible assets (Notes 5 & 8)			47,089	271,263		$ 47,089
Increase in discount rate, increase on impairment loss			1,537	27,101
Decrease in discount rate, decrease on impairment loss			1,660	33,181
Increase in revenue growth assumption, decrease in impairment loss			1,803	31,373
Decrease in revenue growth assumption, increase on impairment loss			$ (1,946)	$ (25,819)

Intangible Assets - Rollforward

Intangible Assets - Rollforward (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Intangible Assets [Roll Forward]
Beginning balance			$ 2,279,720	$ 3,961,742
Additions			1,092	41,633
Measurement period adjustments				(16,303)
Dispositions			(825)	(1,103)
Transfer from IPR&D			0	0
Amortization			(226,425)	(182,819)
Impact of foreign exchange			135,603	(394,249)
Impairments			(685,287)	(1,129,181)
Ending balance	$ 1,503,878		1,503,878	2,279,720	$ 3,961,742
Acquired product rights and manufacturing processes
Intangible Assets [Roll Forward]
Beginning balance			2,084,594	3,478,386
Additions			0	37,084
Measurement period adjustments				130,102
Dispositions			(748)	0
Transfer from IPR&D			2,422	4,235
Amortization			(194,703)	(149,827)
Impact of foreign exchange			115,760	(344,675)
Impairments			(625,694)	(1,070,711)	0
Ending balance	1,381,631		1,381,631	2,084,594	3,478,386
Intellectual property
Intangible Assets [Roll Forward]
Beginning balance			27,825	29,465
Additions			0	0
Measurement period adjustments				0
Dispositions			0	0
Transfer from IPR&D			0	0
Amortization			(1,640)	(1,640)
Impact of foreign exchange			0	0
Impairments			0	0
Ending balance	26,185		26,185	27,825	29,465
Distribution contracts
Intangible Assets [Roll Forward]
Beginning balance			20,684	32,538
Additions			0	0
Measurement period adjustments				(970)
Dispositions			0	0
Transfer from IPR&D			0	0
Amortization			(5,718)	(6,034)
Impact of foreign exchange			1,717	(4,850)
Impairments			0	0
Ending balance	16,683		16,683	20,684	32,538
Supplier contracts
Intangible Assets [Roll Forward]
Beginning balance			85,187	124,691
Additions			0	0
Measurement period adjustments				5,251
Dispositions			0	0
Transfer from IPR&D			0	0
Amortization			(23,405)	(24,900)
Impact of foreign exchange			7,023	(19,855)
Impairments			0	0
Ending balance	68,805		68,805	85,187	124,691
IPR&D
Intangible Assets [Roll Forward]
Beginning balance			59,600	295,513
Additions			888	3,392
Measurement period adjustments				(150,686)
Dispositions			(37)	(1,103)
Transfer from IPR&D			(2,422)	(4,235)
Amortization			0	0
Impact of foreign exchange			10,833	(24,811)
Impairments	(28,011)	$ (31,582)	(59,593)	(58,470)	0
Ending balance	9,269		9,269	59,600	295,513
All Other Intangibles
Intangible Assets [Roll Forward]
Beginning balance			1,830	1,149
Additions			204	1,157
Measurement period adjustments				0
Dispositions			(40)	0
Transfer from IPR&D			0	0
Amortization			(959)	(418)
Impact of foreign exchange			270	(58)
Impairments			0	0
Ending balance	$ 1,305		$ 1,305	$ 1,830	$ 1,149

Intangible Assets - Impairments

Intangible Assets - Impairments (Details) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Disclosure of detailed information about intangible assets [line items]
Impairment				$ 685,287	$ 1,129,181
Intangible assets (Notes 5 & 8)	$ 1,503,878		$ 2,279,720	1,503,878	2,279,720		$ 3,961,742
Concordia North America | Plaquenil® | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			219,354		260,887
Intangible assets (Notes 5 & 8)			47,089		47,089	$ 271,263
Concordia North America | Uroxatral® | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			38,544
Intangible assets (Notes 5 & 8)			20,567		20,567
Concordia North America | Dyrenium® | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			23,056
Intangible assets (Notes 5 & 8)			19,621		19,621
Concordia North America | Dibenzyline® | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			10,518
Intangible assets (Notes 5 & 8)			33,342		33,342
Concordia North America | Parnate® | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			8,009
Intangible assets (Notes 5 & 8)			7,225		7,225
Concordia North America | Ulesfia® | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			7,457
Intangible assets (Notes 5 & 8)			0		0
Concordia International | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment	124,899	$ 301,538	188,028
Concordia International | Liothyronine Sodium | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment		128,191
Intangible assets (Notes 5 & 8)		53,969
Concordia International | Fusidic Acid | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment		83,263
Intangible assets (Notes 5 & 8)		64,956
Concordia International | Prednisolone | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment	11,141	41,679	43,521
Intangible assets (Notes 5 & 8)	4,934	16,554	58,738	4,934	58,738
Concordia International | Nefopam | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment		17,353	8,306
Intangible assets (Notes 5 & 8)		3,944	21,479		21,479
Concordia International | Alimemazine Tartrate | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment		11,185
Intangible assets (Notes 5 & 8)		8,026
Concordia International | Prochlorperazine Mesilate | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment		7,217
Intangible assets (Notes 5 & 8)		5,164
Concordia International | Dicycloverine | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment		5,060	11,835
Intangible assets (Notes 5 & 8)		$ 10,687	15,883		15,883
Concordia International | Erythromycin | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment	17,249
Intangible assets (Notes 5 & 8)	23,888			23,888
Concordia International | Cyclizine Hcl | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment	17,084
Intangible assets (Notes 5 & 8)	41,634			41,634
Concordia International | Trazodone | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment	7,271
Intangible assets (Notes 5 & 8)	3,771			3,771
Concordia International | Ergotamine Caffeine | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment	6,084
Intangible assets (Notes 5 & 8)	7,037			7,037
Concordia International | Dipipanone Cyclizine | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment	4,373		9,904
Intangible assets (Notes 5 & 8)	12,603		17,696	12,603	17,696
Concordia International | Hydralazine Hcl | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment	4,094
Intangible assets (Notes 5 & 8)	$ 8,974			$ 8,974
Concordia International | Levothyroxine Sodium | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			61,594
Intangible assets (Notes 5 & 8)			90,159		90,159
Concordia International | Hydrocortisone | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			26,129
Intangible assets (Notes 5 & 8)			8,042		8,042
Concordia International | Carbimazole | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			12,088
Intangible assets (Notes 5 & 8)			63,471		63,471
Concordia International | Tranylcypromine Sulphate | Acquired product rights
Disclosure of detailed information about intangible assets [line items]
Impairment			13,379
Intangible assets (Notes 5 & 8)			$ 13,537		$ 13,537

Intangible Assets - Sensitivity

Intangible Assets - Sensitivity Analysis (Details) - Acquired product rights - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016
Concordia International
Disclosure of detailed information about intangible assets [line items]
Percentage of reasonably possible change in discount rate	0.50%	0.50%	1.00%
Percentage of reasonably possible change in growth rate	0.50%	0.50%	1.00%
Concordia International | Liothyronine Sodium
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss		$ 958
Decrease in discount rate, decrease on impairment loss		(1,009)
Increase in revenue growth assumption, decrease in impairment loss		(364)
Decrease in revenue growth assumption, increase on impairment loss		345
Concordia International | Fusidic Acid
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss		1,696
Decrease in discount rate, decrease on impairment loss		(1,793)
Increase in revenue growth assumption, decrease in impairment loss		(719)
Decrease in revenue growth assumption, increase on impairment loss		681
Concordia International | Prednisolone
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss	$ 55	301	$ 3,089
Decrease in discount rate, decrease on impairment loss	(57)	(317)	(3,499)
Increase in revenue growth assumption, decrease in impairment loss	(12)	(116)	(5,328)
Decrease in revenue growth assumption, increase on impairment loss	12	110	4,701
Concordia International | Nefopam
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss		88	1,151
Decrease in discount rate, decrease on impairment loss		(93)	(1,303)
Increase in revenue growth assumption, decrease in impairment loss		(37)	(1,842)
Decrease in revenue growth assumption, increase on impairment loss		35	1,626
Concordia International | Dicycloverine
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss		260	836
Decrease in discount rate, decrease on impairment loss		(274)	(947)
Increase in revenue growth assumption, decrease in impairment loss		(107)	(1,281)
Decrease in revenue growth assumption, increase on impairment loss		101	1,130
Concordia International | Prochlorperazine Mesilate
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss		101
Decrease in discount rate, decrease on impairment loss		(106)
Increase in revenue growth assumption, decrease in impairment loss		(39)
Decrease in revenue growth assumption, increase on impairment loss		37
Concordia International | Alimemazine Tartrate
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss		89
Decrease in discount rate, decrease on impairment loss		(91)
Increase in revenue growth assumption, decrease in impairment loss		0
Decrease in revenue growth assumption, increase on impairment loss		$ 0
Concordia International | Erythromycin
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss	443
Decrease in discount rate, decrease on impairment loss	(462)
Increase in revenue growth assumption, decrease in impairment loss	(128)
Decrease in revenue growth assumption, increase on impairment loss	123
Concordia International | Cyclizine Hcl
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss	1,004
Decrease in discount rate, decrease on impairment loss	(1,060)
Increase in revenue growth assumption, decrease in impairment loss	(402)
Decrease in revenue growth assumption, increase on impairment loss	381
Concordia International | Trazodone
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss	72
Decrease in discount rate, decrease on impairment loss	(76)
Increase in revenue growth assumption, decrease in impairment loss	(27)
Decrease in revenue growth assumption, increase on impairment loss	26
Concordia International | Ergotamine Caffeine
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss	175
Decrease in discount rate, decrease on impairment loss	(185)
Increase in revenue growth assumption, decrease in impairment loss	(70)
Decrease in revenue growth assumption, increase on impairment loss	67
Concordia International | Dipipanone Cyclizine
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss	306		1,022
Decrease in discount rate, decrease on impairment loss	(323)		(1,160)
Increase in revenue growth assumption, decrease in impairment loss	(121)		(581)
Decrease in revenue growth assumption, increase on impairment loss	115		513
Concordia International | Hydralazine Hcl
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss	209
Decrease in discount rate, decrease on impairment loss	(220)
Increase in revenue growth assumption, decrease in impairment loss	(82)
Decrease in revenue growth assumption, increase on impairment loss	$ 78
Concordia International | Levothyroxine Sodium
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss			4,783
Decrease in discount rate, decrease on impairment loss			(5,417)
Increase in revenue growth assumption, decrease in impairment loss			(8,852)
Decrease in revenue growth assumption, increase on impairment loss			7,810
Concordia International | Hydrocortisone
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss			355
Decrease in discount rate, decrease on impairment loss			(401)
Increase in revenue growth assumption, decrease in impairment loss			(648)
Decrease in revenue growth assumption, increase on impairment loss			571
Concordia International | Carbimazole
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss			3,450
Decrease in discount rate, decrease on impairment loss			(3,909)
Increase in revenue growth assumption, decrease in impairment loss			(5,957)
Decrease in revenue growth assumption, increase on impairment loss			5,256
Concordia International | Tranylcypromine Sulphate
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss			698
Decrease in discount rate, decrease on impairment loss			(790)
Increase in revenue growth assumption, decrease in impairment loss			(1,156)
Decrease in revenue growth assumption, increase on impairment loss			$ 1,020
Concordia North America
Disclosure of detailed information about intangible assets [line items]
Percentage of reasonably possible change in discount rate			1.00%	1.00%
Percentage of reasonably possible change in growth rate			1.00%	1.00%
Concordia North America | Plaquenil®
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss			$ 1,537	$ 27,101
Decrease in discount rate, decrease on impairment loss			(1,660)	(33,181)
Increase in revenue growth assumption, decrease in impairment loss			(1,803)	(31,373)
Decrease in revenue growth assumption, increase on impairment loss			1,946	$ 25,819
Concordia North America | Uroxatral®
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss			588
Decrease in discount rate, decrease on impairment loss			(552)
Increase in revenue growth assumption, decrease in impairment loss			(684)
Decrease in revenue growth assumption, increase on impairment loss			641
Concordia North America | Dyrenium®
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss			697
Decrease in discount rate, decrease on impairment loss			(776)
Increase in revenue growth assumption, decrease in impairment loss			(1,228)
Decrease in revenue growth assumption, increase on impairment loss			1,350
Concordia North America | Dibenzyline®
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss			1,390
Decrease in discount rate, decrease on impairment loss			(1,529)
Increase in revenue growth assumption, decrease in impairment loss			(1,290)
Decrease in revenue growth assumption, increase on impairment loss			1,420
Concordia North America | Parnate®
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss			253
Decrease in discount rate, decrease on impairment loss			(234)
Increase in revenue growth assumption, decrease in impairment loss			(280)
Decrease in revenue growth assumption, increase on impairment loss			305
Concordia North America | Ulesfia®
Disclosure of detailed information about intangible assets [line items]
Increase in discount rate, increase on impairment loss			0
Decrease in discount rate, decrease on impairment loss			0
Increase in revenue growth assumption, decrease in impairment loss			0
Decrease in revenue growth assumption, increase on impairment loss			$ 0

Goodwill - Rollforward (Details

Goodwill - Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill Activity [Roll Forward]
Measurement period adjustments		$ (16,303)
Impairment	$ (1,194,765)	(1,132,243)	$ 0
Goodwill
Goodwill Activity [Roll Forward]
Opening balance	707,930	824,529
Measurement period adjustments	0	23,427
Impairment	(509,478)	(3,062)
Impact of foreign exchange	46,505	(136,964)
Ending balance	$ 244,957	$ 707,930	$ 824,529

Goodwill - Narrative (Details)

Goodwill - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 30, 2017	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about intangible assets [line items]
Impairments (Notes 8 & 9)			$ 1,194,765	$ 1,132,243	$ 0
Goodwill			244,957	707,930
Goodwill
Disclosure of detailed information about intangible assets [line items]
Impairments (Notes 8 & 9)			509,478	3,062
Concordia International | Goodwill
Disclosure of detailed information about intangible assets [line items]
Impairments (Notes 8 & 9)			509,478	0	0
Concordia North America | Goodwill
Disclosure of detailed information about intangible assets [line items]
Impairments (Notes 8 & 9)		$ (3,062)	$ 0	$ 3,062	$ 0
Concordia Internatonal CGU | Concordia International | Goodwill
Disclosure of detailed information about intangible assets [line items]
Growth rate used to extrapolate cash flow projections	1.50%		1.50%
Discount rate applied to cash flow projections	13.00%		13.00%
Recoverable amount of asset or cash-generating unit	$ 1,391,428		$ 1,437,317
Increase in discount rate, decrease on recoverable amount	$ 54,345		$ 58,333
Percentage of reasonably possible change in discount rate	0.50%		0.50%
Decrease in discount rate, increase on recoverable amount	$ 59,303		$ 63,729
Percentage of reasonably possible change in growth rate	0.50%		0.50%
Increase in recoverable amount if the terminal growth rate increases by 0.5%	$ 37,571		$ 41,705
Decrease in recoverable amount if the terminal growth rate decreases by 0.5%	$ 34,423		38,169
Goodwill			216,991
Carrying amount of CGU			$ 1,397,928
Period over which management has projected cash flows			5 years
Average effective tax rate			13.00%
Orphan Drugs CGU | Concordia North America | Goodwill
Disclosure of detailed information about intangible assets [line items]
Discount rate applied to cash flow projections			20.00%
Recoverable amount of asset or cash-generating unit			$ 72,097
Increase in discount rate, decrease on recoverable amount			$ 2,315
Percentage of reasonably possible change in discount rate			0.50%
Decrease in discount rate, increase on recoverable amount			$ 2,445
Percentage of reasonably possible change in growth rate			0.50%
Increase in recoverable amount if the terminal growth rate increases by 0.5%			$ 1,042
Decrease in recoverable amount if the terminal growth rate decreases by 0.5%			992
Goodwill			27,966
Carrying amount of CGU			$ 54,894
Period over which management has projected cash flows			5 years

Accounts payable and accrued 80

Accounts payable and accrued liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Subclassifications of assets, liabilities and equities [abstract]
Trade payables	$ 26,351	$ 35,021
Accrued liabilities	68,994	69,855
Interest payable on long-term debt	106,568	44,280
Interest payable on Currency Swaps (Note 13)	0	20,337
Total	$ 201,913	$ 169,493

Provisions (Details)

Provisions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	$ 27,234	$ 32,729
Additions	160,252	165,768
Utilization	(153,390)	(171,263)
Other provisions, ending balance	34,096	27,234
Chargebacks/Rebates/Co-pay
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	14,716	20,880
Additions	100,450	106,331
Utilization	(98,571)	(112,495)
Other provisions, ending balance	16,595	14,716
Returns
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	8,326	7,538
Additions	32,440	30,081
Utilization	(29,700)	(29,293)
Other provisions, ending balance	11,066	8,326
Inventory management
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	3,392	3,495
Additions	22,015	22,395
Utilization	(19,524)	(22,498)
Other provisions, ending balance	5,883	3,392
Prompt pay
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	800	816
Additions	5,347	6,961
Utilization	(5,595)	(6,977)
Other provisions, ending balance	$ 552	$ 800

Income Taxes - Current and Defe

Income Taxes - Current and Deferred Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Current income tax expense	$ 18,491	$ 36,846	$ 8,858
Deferred income tax expense (recovery) in respect of:
Origination & reversal of temporary differences	(55,248)	(64,271)	(8,633)
Change in tax rates during the period	0	(7,376)	(23,289)
Deferred tax expense (income)	(55,248)	(71,647)	(31,922)
Provision for (recovery of) income taxes	$ (36,757)	$ (34,801)	$ (23,064)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Accounting Profit Multipled by Applicable Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Applicable tax rate	26.50%	26.50%	26.50%
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Loss from continuing operations before tax	$ (1,627,492)	$ (1,348,894)	$ (52,489)
Expected expense / (recovery) at the Company's Canadian tax rate 26.5%	(431,285)	(357,205)	(13,909)
Effect of tax rates outside of Canada	279,213	261,981	(15,952)
Change in tax rates during the period	0	(7,376)	(23,289)
Non-deductible and non-taxable items	12,241	23,193	4,742
Capitalized expenditures	0	178	9,279
Change in deferred income tax assets not recognized	99,297	42,511	13,800
Other items	3,777	1,917	2,265
Provision for (recovery of) income taxes	$ (36,757)	$ (34,801)	$ (23,064)

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income tax assets	$ 2,466	$ 979
Deferred income tax liabilities	(135,119)	(181,238)
Deferred income tax assets (liabilities), net	(132,653)	(180,259)
Total unrecognized temporary differences	776,484	505,711
Losses and credits
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income tax assets (liabilities), net	1,198	987
Total unrecognized temporary differences	774,864	505,660
Net deferred tax assets	205,668	139,500
Losses and credits | Expiring within 15 years
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax assets	756	1,608
Losses and credits | Expiring between 15 and 20 years
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax assets	154,281	90,967
Losses and credits | No expiration
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax assets	50,631	46,925
Losses and credits | Total in North America
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax assets	155,241	92,433
Losses and credits | Total in Europe
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax assets	48,696	44,426
Losses and credits | Total in other jurisdictions
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax assets	1,731	2,641
Intangible assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income tax assets (liabilities), net	(130,523)	(179,028)
Other items
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income tax assets (liabilities), net	(3,328)	(2,218)
Total unrecognized temporary differences	$ 1,620	$ 51

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Applicable tax rate	26.50%	26.50%	26.50%
Deferred tax liability	$ 132,653	$ 180,259
Affiliated legal entities temporary differences
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability	$ 3,017	$ 2,103

Derivative Financial Instrume86

Derivative Financial Instruments - Summary of Currency Swaps (Details) - Dec. 31, 2017 £ in Thousands, $ in Thousands	USD ($)$ / £	GBP (£)$ / £
August 2016 Currency Swap | Cash flow hedges
Disclosure of detailed information about hedging instruments [line items]
Implicit Rate of Foreign Exchange (USD per GBP) | $ / £	1.2865	1.2865
Semi-Annual Receipts | $	$ 20,681
Semi-Annual Payments | £		£ 15,538
November 2016 Currency Swap
Disclosure of detailed information about hedging instruments [line items]
Implicit Rate of Foreign Exchange (USD per GBP) | $ / £	1.2213	1.2213
Semi-Annual Receipts | $	$ 15,750
Semi-Annual Payments | £		£ 14,257
Receivable | August 2016 Currency Swap | Cash flow hedges
Disclosure of detailed information about hedging instruments [line items]
Principal Amount Receivable/Payable | $	$ 382,000
Interest Rate Receivable/Payable	10.65%	10.65%
Receivable | November 2016 Currency Swap
Disclosure of detailed information about hedging instruments [line items]
Principal Amount Receivable/Payable | $	$ 350,000
Interest Rate Receivable/Payable	9.00%	9.00%
Payable | August 2016 Currency Swap | Cash flow hedges
Disclosure of detailed information about hedging instruments [line items]
Principal Amount Receivable/Payable | £		£ 296,930
Interest Rate Receivable/Payable	10.29%	10.29%
Payable | November 2016 Currency Swap
Disclosure of detailed information about hedging instruments [line items]
Principal Amount Receivable/Payable | £		£ 286,580
Interest Rate Receivable/Payable	9.95%	9.95%

Derivative Financial Instrume87

Derivative Financial Instruments - Interest Income/Interest Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about financial instruments [line items]
Interest Income	$ (59,088)	$ (20,444)	$ 0
August 2016 Currency Swap
Disclosure of detailed information about financial instruments [line items]
Interest expense on Currency Swaps (Note 13)	32,148	14,607	0
Interest Income	(33,450)	(15,369)	0
November 2016 Currency Swap
Disclosure of detailed information about financial instruments [line items]
Interest expense on Currency Swaps (Note 13)	29,682	5,730	0
Interest Income	(25,638)	(5,075)	0
Currency Swap Contract
Disclosure of detailed information about financial instruments [line items]
Interest expense on Currency Swaps (Note 13)	$ 61,830	$ 20,337	$ 0

Derivative Financial Instrume88

Derivative Financial Instruments - Fair Value of Currency Swaps (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about hedging instruments [line items]
Derivative financial instruments, assets	$ 0	$ 23,555
Derivative financial instruments, liabilities	0	(27,854)
Total derivatives	0	(4,299)
November 2016 Currency Swap
Disclosure of detailed information about hedging instruments [line items]
Derivative financial instruments, liabilities	0	(27,854)
August 2016 Currency Swap
Disclosure of detailed information about hedging instruments [line items]
Derivative financial instruments, assets	$ 0	$ 23,555

Derivative Financial Instrume89

Derivative Financial Instruments - Cash Flow Hedges Gains (Losses) in AOCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Financial Instruments [Abstract]
Cash flow hedge gain (loss) in accumulated other comprehensive loss, beginning balance	$ (1,561)	$ 0
Effective portion of change in fair value of hedging instruments		(1,623)
Discontinuation of hedge accounting due to hedge ineffectiveness	201	62
Early termination of derivative contracts	1,360	(1,561)
Cash flow hedge gain (loss) in accumulated other comprehensive loss, ending balance	$ 0	$ (1,561)

Derivative Financial Instrume90

Derivative Financial Instruments - Gain (Loss) in Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about financial instruments [line items]
Fair value (gain) loss on derivative financial instruments (Note 13)	$ (109,580)	$ (2,620)	$ 0
August 2016 Currency Swap
Disclosure of detailed information about financial instruments [line items]
Fair value (gain) loss on derivative financial instruments (Note 13)	43,010	24,861	0
November 2016 Currency Swap
Disclosure of detailed information about financial instruments [line items]
Fair value (gain) loss on derivative financial instruments (Note 13)	27,755	(27,481)	0
Currency Swap Contract
Disclosure of detailed information about financial instruments [line items]
Fair value (gain) loss on derivative financial instruments (Note 13)	$ 70,765	$ (2,620)	$ 0

Derivative Financial Instrume91

Derivative Financial Instruments - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about financial instruments [line items]
Cross currency swap liability	$ 114,431,000	$ 0
Interest expense cross currency swap liability	1,143,000	0	$ 0
Loss on termination of financial derivative instruments	38,985,000	0	0
Early termination of derivative contracts	1,360,000	(1,561,000)
Interest received	76,616,000	0	0
Interest paid	(294,297,000)	(251,734,000)	(42,878,000)
Unrealized foreign exchange (gain) loss (Note 13)	(72,891,000)	128,574,000	0
August 2016 Currency Swap
Disclosure of detailed information about financial instruments [line items]
Interest received	76,616,000	0	0
Interest paid	$ (81,583,000)	$ 0	$ 0

Long-term Debt - Long-term Debt

Long-term Debt - Long-term Debt (Details)	Oct. 21, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2017GBP (£)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Jan. 01, 2019	Nov. 09, 2017USD ($)	Oct. 21, 2017	Jan. 01, 2017	Oct. 13, 2016USD ($)	Oct. 21, 2015GBP (£)	Apr. 21, 2015USD ($)
Disclosure of detailed information about borrowings [line items]
Total long-term debt			$ 3,688,418,000	$ 3,688,418,000		$ 3,545,777,000
Less: current portion			(3,688,418,000)	(3,688,418,000)		(76,492,000)
Long-term portion			0	0		3,469,285,000
Repayment of long-term debt				57,279,000		18,193,000	$ 880,104,000
Interest expense paid or payable in cash				275,720,000		246,204,000	91,228,000
Gain on debt settlement				(21,188,000)		0	0
Concordia International
Disclosure of detailed information about borrowings [line items]
Percentage of voting equity interests acquired	100.00%												100.00%
At fair value
Disclosure of detailed information about borrowings [line items]
Total long-term debt			1,900,000,000	1,900,000,000		2,200,000,000
Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Total long-term debt			3,688,418,000	3,688,418,000		3,707,543,000
Deferred financing costs
Disclosure of detailed information about borrowings [line items]
Total long-term debt			0	0		$ 161,766,000
Term Loan Facilities
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate						0.25%					0.625%
Interest expense paid or payable in cash				104,024,000		$ 99,713,000	24,486,000
Term Loan Facilities | Forecast
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate								1.25%
Term Loan Facilities | LIBOR
Disclosure of detailed information about borrowings [line items]
Variable rate floor	1.00%												1.00%
USD term loan
Disclosure of detailed information about borrowings [line items]
Face amount of debt	$ 1,100,000,000
Repayment of long-term debt				27,500,000
USD term loan | Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Total long-term debt			1,061,500,000	1,061,500,000		1,089,000,000
GBP term loan
Disclosure of detailed information about borrowings [line items]
Face amount of debt | £													£ 500,000,000
Repayment of long-term debt | £					£ 12,500,000
GBP term loan | Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Total long-term debt			651,086,000	651,086,000		609,099,000
Revolver
Disclosure of detailed information about borrowings [line items]
Line of credit facility terminated			200,000,000	200,000,000
Maximum borrowing capacity	$ 200,000,000
Revolver | Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Total long-term debt			0	0		0
Bridge Facilities
Disclosure of detailed information about borrowings [line items]
Interest expense paid or payable in cash				13,158,000		12,991,000	4,551,000
Bridge Facilities | Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Total long-term debt			100,832,000	100,832,000		134,444,000
Repayment of long-term debt		$ 45,000,000
Extended Bridge Loans
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	11.50%												11.50%
Face amount of debt	$ 135,000,000
Debt term	7 years
Extended Bridge Loans | Interest Rate Period One
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	9.50%												9.50%
Debt term	2 years
Extended Bridge Loans | Interest Rate Period Two
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate										11.50%
Equity Bridge Loans
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	9.50%												9.50%
Face amount of debt	$ 45,000,000
Repayment of long-term debt			13,000,000
Debt term	2 years
Extinguishment of debt			34,000,000	$ 34,000,000					$ 34,000,000
Gain on debt settlement			$ (21,000,000)
9.5% Senior Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	9.50%		9.50%	9.50%									9.50%
Face amount of debt	$ 790,000,000
Interest expense paid or payable in cash				$ 75,207,000		75,050,000	15,472,000
9.5% Senior Notes | Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Total long-term debt			$ 790,000,000	$ 790,000,000		790,000,000
7% Senior Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate			7.00%	7.00%										7.00%
Face amount of debt														$ 735,000,000
Interest expense paid or payable in cash				$ 51,831,000		51,450,000	37,609,000
7% Senior Notes | Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Total long-term debt			$ 735,000,000	$ 735,000,000		735,000,000
9% Senior Secured Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate			9.00%	9.00%								9.00%
Face amount of debt												$ 350,000,000
Interest expense paid or payable in cash				$ 31,500,000		7,000,000	$ 0
9% Senior Secured Notes | Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Total long-term debt			$ 350,000,000	$ 350,000,000		$ 350,000,000
Top of range | Extended Bridge Loans | Interest Rate Period Two
Disclosure of detailed information about borrowings [line items]
Increase in interest rate				1.50%	1.50%

Long-term Debt - Long-term De93

Long-term Debt - Long-term Debt Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financial Instruments [Abstract]
Borrowings, beginning balance	$ 3,545,777
Repayment of long-term debt	(57,279)	$ (18,193)	$ (880,104)
Accretion of deferred financing fees	161,766
Gain on debt settlement	(20,168)
Impact of foreign exchange	58,322
Borrowings, ending balance	$ 3,688,418	$ 3,545,777

Long-term Debt - Interest Expen

Long-term Debt - Interest Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financial Instruments [Abstract]
Interest expense paid or payable in cash	$ 275,720	$ 246,204	$ 91,228
Interest expense on Currency Swaps (Note 13)	62,973	20,337	0
Accretion of deferred financing fees	26,503	30,064	8,086
Accelerated accretion of deferred financing fees	137,588	0	26,323
Other non-cash interest	4,010	4,085	3,558
Interest and Accretion Expense	$ 506,794	$ 300,690	$ 129,195

Share Capital (Details)

Share Capital (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of classes of share capital [line items]
Dividends (Note 15)	$ 0	$ 7,652,000	$ 11,720,000
Changes in equity [abstract]
Shareholders' (deficit) equity, beginning	(377,573,000)	$ 1,156,208,000	257,550,000
Exercise of stock options (in shares)		12,500
Shareholders' (deficit) equity, ending	$ (1,910,513,000)	$ (377,573,000)	$ 1,156,208,000
Share Capital
Changes in equity [abstract]
Number of shares, beginning (in shares)	51,089,556	50,994,397	28,861,239
Shareholders' (deficit) equity, beginning	$ 1,277,175,000	$ 1,274,472,000	$ 247,035,000
Exercise of stock options (in shares)		12,500
Exercise of stock options		$ 173,000
Vesting of RSUs (in shares)	193,345	82,659
Vesting of RSUs	$ 5,908,000	$ 2,530,000
Number of shares, ending (in shares)	51,282,901	51,089,556	50,994,397
Shareholders' (deficit) equity, ending	$ 1,283,083,000	$ 1,277,175,000	$ 1,274,472,000

Loss Per Share (Details)

Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings per share [abstract]
Profit (loss), attributable to ordinary equity holders of parent entity	$ (1,590,735)	$ (1,314,093)	$ (29,425)
Weighted average number of common shares in issue	51,156,787	51,022,748	36,184,480
Adjustments for:
Dilutive stock options	0	334,694	1,050,922
Dilutive unvested shares	2,290,430	440,940	222,159
Weighted average number of fully diluted shares	53,447,217	51,798,382	37,457,561
Loss per share, from continuing operations
Basic loss per share from continuing operations (usd per share)	$ (31.10)	$ (25.76)	$ (0.81)
Diluted loss per share from continuing operations (usd per share)	(31.10)	(25.76)	(0.81)
Loss per share, including discontinuing operations
Basic loss per share (usd per share)	(31.10)	(25.79)	(0.87)
Diluted loss per share (usd per share)	$ (31.10)	$ (25.79)	$ (0.87)

Share Based Compensation (Detai

Share Based Compensation (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2017shares	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum percentage of common stock reserved for share-based compensation		10.00%
Number of share options available for grant | shares		607,951	728,266
Number of reserve shares for options re-allocated to LTIP | shares	700,000
Share-based compensation		$ 8,711,000	$ 30,753,000	$ 16,198,000
Stock Option
Disclosure of terms and conditions of share-based payment arrangement [line items]
Award vesting period (years)		3 years
Share-based compensation		$ 4,280,000	20,268,000	9,688,000
Restricted Stock Units (RSU)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Award vesting period (years)		3 years
Number of shares authorized | shares		1,471,047
Share-based compensation		$ 4,434,000	$ 10,485,000	$ 6,510,000
Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum term of options		7 years
Bottom of range | Restricted Stock Units (RSU)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Market price of RSUs issued (usd per share)		$ 1.46
Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum term of options		10 years
Top of range | Restricted Stock Units (RSU)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Market price of RSUs issued (usd per share)		$ 1.89

Share Based Compensation - Stoc

Share Based Compensation - Stock Option Rollforward (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Payment Arrangements [Abstract]
Number of stock options, beginning of period number of stock options (in shares)	2,134,685	2,403,985
Number of stock options, granted during the year (in shares)		185,000
Number of stock options, forfeited during the year (in shares)	(360,500)	(241,800)
Number of stock options, cancelled during the year (in shares)	(219,185)	(200,000)
Number of stock options, exercised during the year (in shares)		(12,500)
Number of stock options, end of period number of stock options (in shares)	1,555,000	2,134,685
Weighted average exercise price, beginning of period (usd per share)	$ 32.73	$ 37.07
Weighted average exercise price, granted during the year (usd per share)		21.02
Weighted average exercise price, forfeited during the year (usd per share)	$ 38.03	$ 39
Weighted average exercise price, cancelled during the year (usd per share)	$ 20.21	$ 67.90
Weighted average exercise price, exercised during the year (usd per share)		$ 10.32
Weighted average exercise price, end of period (usd per share)	$ 33.27	32.73
Weighted average exercise price of options exercisable at end of period (usd per share)	$ 27.84	$ 23.79

Share Based Compensation - Rang

Share Based Compensation - Range of Exercise Prices (Details)	Dec. 31, 2017USD ($)shares	Dec. 31, 2016shares	Dec. 31, 2015shares
Disclosure of range of exercise prices of outstanding share options [line items]
Number of Stock Options (in shares)	1,555,000	2,134,685	2,403,985
Exercisable (in shares)	1,097,998
Exercise Price 35.66
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of options (usd per share) | $	$ 35.66
Number of Stock Options (in shares)	881,000
Exercisable (in shares)	587,333
Exercise Price 2.02-26.43
Disclosure of range of exercise prices of outstanding share options [line items]
Number of Stock Options (in shares)	277,500
Exercisable (in shares)	167,500
Exercise Price 2.02-26.43 | Bottom of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of options (usd per share) | $	$ 2.02
Exercise Price 2.02-26.43 | Top of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of options (usd per share) | $	$ 26.43
Exercise Price 5.88-31.50
Disclosure of range of exercise prices of outstanding share options [line items]
Number of Stock Options (in shares)	221,500
Exercisable (in shares)	221,500
Exercise Price 5.88-31.50 | Bottom of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of options (usd per share) | $	$ 5.88
Exercise Price 5.88-31.50 | Top of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of options (usd per share) | $	$ 31.50
Exercise Price 32.99-78.36
Disclosure of range of exercise prices of outstanding share options [line items]
Number of Stock Options (in shares)	175,000
Exercisable (in shares)	121,665
Exercise Price 32.99-78.36 | Bottom of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of options (usd per share) | $	$ 32.99
Exercise Price 32.99-78.36 | Top of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of options (usd per share) | $	$ 78.36

Share Based Compensation - Rest

Share Based Compensation - Restricted Stock Units (Details) - Restricted Stock Units (RSU) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of RSUs, balance beginning of period (in shares)	1,264,162	220,162
Number of RSUs, issued during the year (in shares)	1,471,047	2,204,899
Number of RSUs, cancelled during the year (in shares)	(166,448)	(1,022,117)
Number of RSUs, vested during the year (in shares)	(194,364)	(138,782)
Number of RSUs, balance end of period (in shares)	2,374,397	1,264,162

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of transactions between related parties [line items]
Legal fees paid or payable to a firm affiliated with a director	$ 0	$ 30	$ 53
Director
Disclosure of transactions between related parties [line items]
Legal fees paid or payable to a firm affiliated with a director	$ 0	$ 30	$ 53

Commitments and Contingencies -

Commitments and Contingencies - Obligations Under Operating Leases (Details) $ in Thousands	Dec. 31, 2017USD ($)
Disclosure of finance lease and operating lease by lessee [line items]
Obligations under operating leases	$ 9,835
2,018
Disclosure of finance lease and operating lease by lessee [line items]
Obligations under operating leases	4,010
2,019
Disclosure of finance lease and operating lease by lessee [line items]
Obligations under operating leases	3,177
2,020
Disclosure of finance lease and operating lease by lessee [line items]
Obligations under operating leases	1,556
2,021
Disclosure of finance lease and operating lease by lessee [line items]
Obligations under operating leases	770
2,022
Disclosure of finance lease and operating lease by lessee [line items]
Obligations under operating leases	166
Thereafter
Disclosure of finance lease and operating lease by lessee [line items]
Obligations under operating leases	$ 156

Commitments and Contingencie103

Commitments and Contingencies - Litigation (Details) - USD ($) $ in Thousands	Jul. 19, 2017	Mar. 02, 2017	Apr. 21, 2016	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of contingent liabilities [line items]
Litigation, amount awarded from other party	$ 15	$ 2,200	$ 733
Litigation settlements				$ 12,500	$ 0	$ 14,246	$ 0
Professional fees including acquisition and restructuring				960	$ 51,441	$ 41,899	$ 57,207
Covis Acquisition
Disclosure of contingent liabilities [line items]
Damages sought value				12,300
Concordia International Acquisition
Disclosure of contingent liabilities [line items]
Damages sought value				$ 26,000

Financial Risk Management - Cur

Financial Risk Management - Currency Risk (Details) - Currency risk - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net monetary assets (liabilities) in currencies other than functional currency	$ 172,475	$ 148,685
GBP
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net monetary assets (liabilities) in currencies other than functional currency	114,865	95,943
Euro
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net monetary assets (liabilities) in currencies other than functional currency	11,403	13,024
Indian Rupees
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net monetary assets (liabilities) in currencies other than functional currency	14,866	9,600
Swedish Krona
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net monetary assets (liabilities) in currencies other than functional currency	8,040	10,505
Australian Dollars
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net monetary assets (liabilities) in currencies other than functional currency	4,038	4,392
South African Rand
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net monetary assets (liabilities) in currencies other than functional currency	4,781	2,509
Papua New Guinea Kina
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net monetary assets (liabilities) in currencies other than functional currency	3,179	3,073
Canadian Dollars
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net monetary assets (liabilities) in currencies other than functional currency	447	(465)
Other
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net monetary assets (liabilities) in currencies other than functional currency	$ 10,856	$ 10,104

Financial Risk Management - Int

Financial Risk Management - Interest Rate Risk (Details) - Interest rate risk - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of financial instruments by type of interest rate [line items]
Reasonably possible change in risk variable, percent increase (decrease)	1.00%	1.00%	1.00%
Long-term debt
Disclosure of financial instruments by type of interest rate [line items]
Reasonably possible increase in risk variable, impact on net earnings (loss)	$ (3,971)	$ (18,009)	$ (6,331)
Fixed interest rate | Purchase consideration payable
Disclosure of financial instruments by type of interest rate [line items]
Reasonably possible increase in risk variable, impact on net earnings (loss)	134	(166)	(1,665)
Reasonably possible decrease in risk variable, impact on net earnings (loss)	$ (131)	$ 177	$ 1,760

Financial Risk Management - Cre

Financial Risk Management - Credit Risk (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of nature and extent of risks arising from financial instruments [line items]
Allowance for doubtful accounts	$ (146,028)	$ (182,492)
Revenue (Note 11)	626,169	816,159	$ 394,224
Allowance for doubtful accounts
Disclosure of nature and extent of risks arising from financial instruments [line items]
Allowance for doubtful accounts	$ 2,777	$ 2,922
Credit risk | Three Customers | Customer Concentration Risk | Accounts receivable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Concentration risk, percentage	30.00%
Trade and other current receivables	$ 44,000
Credit risk | Three Customers | Customer Concentration Risk | Revenue
Disclosure of nature and extent of risks arising from financial instruments [line items]
Concentration risk, percentage	22.00%
Revenue (Note 11)	$ 136,000

Financial Risk Management - Liq

Financial Risk Management - Liquidity Risk (Details) - Liquidity risk - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Maturity Analysis For Derivative And Non-Derivative Financial Liabilities [Line Items]
Accounts payable and accrued liabilities, contractual cash flows	$ 95,345	$ 169,493
Provisions, contractual cash flows	34,096	27,234
Long-term debt, contractual cash flows	3,688,418	3,707,543
Interest on long-term debt, contractual cash flows	106,568	1,458,455
Purchase consideration payable, contractual cash flows	15,191	121,750
Derivative financial liabilities, undiscounted cash flows		6,820
Cross currency swap liability, contractual cash flows	114,431
Financial liabilities, contractual cash flows	4,054,049	5,491,295
Less than 3 months
Disclosure Of Maturity Analysis For Derivative And Non-Derivative Financial Liabilities [Line Items]
Accounts payable and accrued liabilities, contractual cash flows	95,345	169,493
Provisions, contractual cash flows	26,130	19,441
Long-term debt, contractual cash flows	3,688,418	10,720
Interest on long-term debt, contractual cash flows	106,568	26,623
Purchase consideration payable, contractual cash flows	1,000	105,072
Derivative financial liabilities, undiscounted cash flows		0
Cross currency swap liability, contractual cash flows	114,431
Financial liabilities, contractual cash flows	4,031,892	331,349
3 to 6 months
Disclosure Of Maturity Analysis For Derivative And Non-Derivative Financial Liabilities [Line Items]
Accounts payable and accrued liabilities, contractual cash flows	0	0
Provisions, contractual cash flows	3,902	2,786
Long-term debt, contractual cash flows	0	10,720
Interest on long-term debt, contractual cash flows	0	104,337
Purchase consideration payable, contractual cash flows	0	0
Derivative financial liabilities, undiscounted cash flows		(2,056)
Cross currency swap liability, contractual cash flows	0
Financial liabilities, contractual cash flows	3,902	115,787
6 months to 1 year
Disclosure Of Maturity Analysis For Derivative And Non-Derivative Financial Liabilities [Line Items]
Accounts payable and accrued liabilities, contractual cash flows	0	0
Provisions, contractual cash flows	4,064	5,007
Long-term debt, contractual cash flows	0	55,052
Interest on long-term debt, contractual cash flows	0	140,466
Purchase consideration payable, contractual cash flows	1,000	503
Derivative financial liabilities, undiscounted cash flows		1,707
Cross currency swap liability, contractual cash flows	0
Financial liabilities, contractual cash flows	5,064	202,735
1 to 2 years
Disclosure Of Maturity Analysis For Derivative And Non-Derivative Financial Liabilities [Line Items]
Accounts payable and accrued liabilities, contractual cash flows	0	0
Provisions, contractual cash flows	0	0
Long-term debt, contractual cash flows	0	42,881
Interest on long-term debt, contractual cash flows	0	261,298
Purchase consideration payable, contractual cash flows	1,000	2,503
Derivative financial liabilities, undiscounted cash flows		7,019
Cross currency swap liability, contractual cash flows	0
Financial liabilities, contractual cash flows	1,000	313,701
2 to 5 years
Disclosure Of Maturity Analysis For Derivative And Non-Derivative Financial Liabilities [Line Items]
Accounts payable and accrued liabilities, contractual cash flows	0	0
Provisions, contractual cash flows	0	0
Long-term debt, contractual cash flows	0	1,612,335
Interest on long-term debt, contractual cash flows	0	744,511
Purchase consideration payable, contractual cash flows	11,191	6,295
Derivative financial liabilities, undiscounted cash flows		150
Cross currency swap liability, contractual cash flows	0
Financial liabilities, contractual cash flows	11,191	2,363,291
Thereafter
Disclosure Of Maturity Analysis For Derivative And Non-Derivative Financial Liabilities [Line Items]
Accounts payable and accrued liabilities, contractual cash flows	0	0
Provisions, contractual cash flows	0	0
Long-term debt, contractual cash flows	0	1,975,835
Interest on long-term debt, contractual cash flows	0	181,220
Purchase consideration payable, contractual cash flows	1,000	7,377
Derivative financial liabilities, undiscounted cash flows		0
Cross currency swap liability, contractual cash flows	0
Financial liabilities, contractual cash flows	$ 1,000	$ 2,164,432

Financial Instruments - Fair108

Financial Instruments - Fair Value Estimation - Fair Value of Financial Assets and Financial Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	$ 2,322,335	$ 3,731,574
Financial liabilities	4,232,848	4,109,147
Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		23,555
Financial liabilities	8,384	139,398
Recurring fair value measurement | Purchase consideration
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	8,384	111,544
Recurring fair value measurement | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities		27,854
Recurring fair value measurement | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		23,555
Recurring fair value measurement | Level 1
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		0
Financial liabilities	0	0
Recurring fair value measurement | Level 1 | Purchase consideration
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	0	0
Recurring fair value measurement | Level 1 | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities		0
Recurring fair value measurement | Level 1 | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		0
Recurring fair value measurement | Level 2
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		23,555
Financial liabilities	4,471	120,036
Recurring fair value measurement | Level 2 | Purchase consideration
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	4,471	92,182
Recurring fair value measurement | Level 2 | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities		27,854
Recurring fair value measurement | Level 2 | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		23,555
Recurring fair value measurement | Level 3
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		0
Financial liabilities	3,913	19,362
Recurring fair value measurement | Level 3 | Purchase consideration
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	$ 3,913	19,362
Recurring fair value measurement | Level 3 | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities		0
Recurring fair value measurement | Level 3 | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		$ 0

Financial Instruments - Fair109

Financial Instruments - Fair Value Estimation - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value Measurement [Abstract]
Current portion of purchase consideration payable (Note 21)	$ 1,835	$ 104,039

Financial Instruments - Fair110

Financial Instruments - Fair Value Estimation - Fair Value of Purchase Consideration (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Financial liabilities	$ 4,232,848	$ 4,109,147
Current portion of purchase consideration payable (Note 21)	(1,835)	(104,039)
Long-term portion of purchase consideration payable	6,549	7,505
Recurring fair value measurement
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Financial liabilities	8,384	139,398
Recurring fair value measurement | Level 2
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Financial liabilities	4,471	120,036
Recurring fair value measurement | Level 3
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Financial liabilities	3,913	19,362
Recurring fair value measurement | Purchase consideration
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Financial liabilities	8,384	111,544
Recurring fair value measurement | Purchase consideration | Level 2
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Financial liabilities	4,471	92,182
Recurring fair value measurement | Purchase consideration | Level 3
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Financial liabilities	$ 3,913	$ 19,362
Recurring fair value measurement | Purchase consideration | Discounted cash flows | Level 3 | Pinnacle earn-out
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Discount rate	19.00%
Financial liabilities	$ 3,913
Recurring fair value measurement | Purchase consideration | Present value | Level 2 | Pinnacle annual payments
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Discount rate	19.00%
Financial liabilities	$ 4,471

Financial Instruments - Fair111

Financial Instruments - Fair Value Estimation - Purchase Consideration Narrative (Details) £ in Millions	Oct. 21, 2015GBP (£)	Dec. 31, 2013USD ($)
Concordia International | Top of range
Disclosure of contingent liabilities in business combination [line items]
Cash earn-out obligation | £	£ 144
Cash earn-out obligation, time period	12 months
Pinnacle earn-out | Bottom of range
Disclosure of contingent liabilities in business combination [line items]
Contingent liability valuation factor, revenue threshold, percent		15.00%
Contingent liability valuation factor, revenue threshold		$ 25,000,000
Contingent liability valuation factor, revenue threshold, time period		10 years
Pinnacle annual payments
Disclosure of contingent liabilities in business combination [line items]
Number of additional annual payments		10
Additional annual payments, amount		$ 1,000,000

Financial Instruments - Fair112

Financial Instruments - Fair Value Estimation - Reconciliation of Level 3 Fair Values (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Changes in fair value measurement, liabilities [abstract]
Settled contingent liabilities	$ 107,768
Level 2
Changes in fair value measurement, liabilities [abstract]
Settled contingent liabilities	92,038
Purchase consideration payable | Level 3
Changes in fair value measurement, liabilities [abstract]
Financial liabilities, beginning balance	19,362	$ 292,942	$ 25,108
Acquisition and purchase consideration		8,691	206,490
Assumed on acquisition of the Concordia International segment			68,984
Transfer to Level 2		92,182
Paid during the year	(15,730)	(147,207)	(3,557)
Recognized in consolidated statement of loss			(2,452)
Impact of foreign exchange	269	8,407	(1,631)
Impact of foreign exchange	12	(34,475)
Financial liabilities, ending balance	$ 3,913	$ 19,362	$ 292,942

Capital Management (Details)

Capital Management (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 3,688,418	$ 3,545,777
Shareholders' Equity	(1,910,513)	(377,573)	$ 1,156,208	$ 257,550
Total capital	1,777,905	3,329,970
Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 3,688,418	$ 3,707,543

Segmented Reporting - Operating

Segmented Reporting - Operating Income (Loss) (Details) $ in Thousands	3 Months Ended		9 Months Ended	12 Months Ended
	Mar. 31, 2017segment	Jun. 30, 2016USD ($)	Dec. 31, 2017productcountrysegment	Dec. 31, 2017USD ($)productcountry	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Disclosure of operating segments [line items]
Number of reportable segments | segment	3		2
Number of countries (more than) | country			90	90
Number of products manufactured and sold (more than) | product			200	200
Revenue (Note 11)				$ 626,169	$ 816,159	$ 394,224
Cost of sales (Notes 7 & 25)				190,632	221,202	94,294
Gross profit				435,537	594,957	299,930
General and administrative				50,690	56,455	29,697
Selling and marketing				38,266	51,133	23,486
Research and development				31,482	40,637	14,992
Acquisition related, restructuring and other				46,778	35,968	57,207
Share-based compensation				8,711	30,753	16,198
Initial exchange listing expenses				0	0	1,051
Amortization of intangible assets (Note 8)				226,425	182,819	75,810
Impairments (Notes 8 & 9)				1,194,765	1,132,243	0
Depreciation expense				1,962	1,939	477
Fair value (gain) loss				1,406	(8,929)	561
Litigation settlements (Note 19)		$ 12,500		0	14,246	0
Total operating expenses				1,600,485	1,537,264	219,479
Operating income (loss) from continuing operations				(1,164,948)	(942,307)	80,451
Concordia North America
Disclosure of operating segments [line items]
Revenue (Note 11)				160,769	258,645	278,503
Concordia International
Disclosure of operating segments [line items]
Revenue (Note 11)				465,400	557,514	115,721
Operating segments | Concordia North America
Disclosure of operating segments [line items]
Revenue (Note 11)				160,769	258,645	278,503
Cost of sales (Notes 7 & 25)				33,046	39,963	36,345
Gross profit				127,723	218,682	242,158
General and administrative				6,874	10,279	10,408
Selling and marketing				12,366	24,007	16,786
Research and development				9,140	16,035	10,760
Acquisition related, restructuring and other				(2,328)	5,837	7,089
Share-based compensation				2	(38)	433
Initial exchange listing expenses						0
Amortization of intangible assets (Note 8)				98,354	52,496	49,853
Impairments (Notes 8 & 9)				151,199	877,076
Depreciation expense				92	66	64
Fair value (gain) loss				547	(21,289)	7,390
Litigation settlements (Note 19)					14,246
Total operating expenses				276,246	978,715	102,783
Operating income (loss) from continuing operations				(148,523)	(760,033)	139,375
Operating segments | Concordia International
Disclosure of operating segments [line items]
Revenue (Note 11)				465,400	557,514	115,721
Cost of sales (Notes 7 & 25)				157,586	181,239	57,949
Gross profit				307,814	376,275	57,772
General and administrative				23,150	26,356	5,812
Selling and marketing				25,900	27,126	6,700
Research and development				22,342	24,602	4,232
Acquisition related, restructuring and other				13,945	13,608	4,167
Share-based compensation				0	0	0
Initial exchange listing expenses						0
Amortization of intangible assets (Note 8)				128,024	130,306	25,957
Impairments (Notes 8 & 9)				1,043,566	255,167
Depreciation expense				1,619	1,671	334
Fair value (gain) loss				263	866	0
Litigation settlements (Note 19)					0
Total operating expenses				1,258,809	479,702	47,202
Operating income (loss) from continuing operations				(950,995)	(103,427)	10,570
Corporate
Disclosure of operating segments [line items]
Revenue (Note 11)				0	0	0
Cost of sales (Notes 7 & 25)				0	0	0
Gross profit				0	0	0
General and administrative				20,666	19,820	13,477
Selling and marketing				0	0	0
Research and development				0	0	0
Acquisition related, restructuring and other				35,161	16,523	45,951
Share-based compensation				8,709	30,791	15,765
Initial exchange listing expenses						1,051
Amortization of intangible assets (Note 8)				47	17	0
Impairments (Notes 8 & 9)				0	0
Depreciation expense				251	202	79
Fair value (gain) loss				596	11,494	(6,829)
Litigation settlements (Note 19)					0
Total operating expenses				65,430	78,847	69,494
Operating income (loss) from continuing operations				$ (65,430)	$ (78,847)	$ (69,494)

Segmented Reporting - Goodwill,

Segmented Reporting - Goodwill, Total Assets, and Total Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of operating segments [line items]
Goodwill	$ 244,957	$ 707,930
Total assets, continuing operations	2,322,335	3,731,574
Total liabilities, continuing operations	4,232,848	4,109,147
Operating segments | Concordia North America
Disclosure of operating segments [line items]
Goodwill	27,966	27,966
Total assets, continuing operations	543,530	827,758
Total liabilities, continuing operations	48,895	57,015
Operating segments | Concordia International
Disclosure of operating segments [line items]
Goodwill	216,991	679,964
Total assets, continuing operations	1,670,351	2,585,654
Total liabilities, continuing operations	373,166	454,394
Corporate
Disclosure of operating segments [line items]
Goodwill	0	0
Total assets, continuing operations	108,454	318,162
Total liabilities, continuing operations	$ 3,810,787	$ 3,597,738

Segmented Reporting - Revenue b

Segmented Reporting - Revenue by Geographic Location (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of geographical areas [line items]
Revenue (Note 11)	$ 626,169	$ 816,159	$ 394,224
Barbados
Disclosure of geographical areas [line items]
Revenue (Note 11)	153,461	249,651	269,081
United States
Disclosure of geographical areas [line items]
Revenue (Note 11)	7,308	8,993	9,422
United Kingdom & Jersey
Disclosure of geographical areas [line items]
Revenue (Note 11)	301,360	386,404	77,594
Ireland
Disclosure of geographical areas [line items]
Revenue (Note 11)	14,710	13,997	2,716
All other countries
Disclosure of geographical areas [line items]
Revenue (Note 11)	$ 149,330	$ 157,114	$ 35,411

Segmented Reporting - Product R

Segmented Reporting - Product Revenue by Category (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of products and services [line items]
Revenue (Note 11)	$ 626,169	$ 816,159	$ 394,224
Concordia North America
Disclosure of products and services [line items]
Revenue (Note 11)	160,769	258,645	278,503
Concordia North America | Branded
Disclosure of products and services [line items]
Revenue (Note 11)	129,860	194,475	240,330
Concordia North America | Authorized Generics and other
Disclosure of products and services [line items]
Revenue (Note 11)	30,909	64,170	38,173
Concordia International
Disclosure of products and services [line items]
Revenue (Note 11)	465,400	557,514	115,721
Concordia International | Branded
Disclosure of products and services [line items]
Revenue (Note 11)	201,496	192,995	43,241
Concordia International | Authorized Generics and other
Disclosure of products and services [line items]
Revenue (Note 11)	$ 263,904	$ 364,519	$ 72,480

Segmented Reporting - Assets an

Segmented Reporting - Assets and Liabilities by Geographic Location (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of geographical areas [line items]
Current assets	$ 567,608	$ 714,024
Non-current assets	1,754,727	3,017,550
Total Assets	2,322,335	3,731,574
Current liabilities	4,091,004	423,059
Non-current liabilities	141,844	3,686,088
Total Liabilities	4,232,848	4,109,147
Barbados
Disclosure of geographical areas [line items]
Current assets	86,342	118,957
Non-current assets	433,083	694,811
Total Assets	519,425	813,768
Current liabilities	38,800	44,523
Non-current liabilities	7,569	10,199
Total Liabilities	46,369	54,722
Canada
Disclosure of geographical areas [line items]
Current assets	108,021	317,473
Non-current assets	433	689
Total Assets	108,454	318,162
Current liabilities	3,810,787	129,139
Non-current liabilities	0	3,468,599
Total Liabilities	3,810,787	3,597,738
United States
Disclosure of geographical areas [line items]
Current assets	10,323	13,269
Non-current assets	13,782	721
Total Assets	24,105	13,990
Current liabilities	2,526	2,293
Non-current liabilities	0	0
Total Liabilities	2,526	2,293
United Kingdom & Jersey
Disclosure of geographical areas [line items]
Current assets	213,441	106,710
Non-current assets	1,153,633	1,816,920
Total Assets	1,367,074	1,923,630
Current liabilities	201,629	207,619
Non-current liabilities	112,207	155,511
Total Liabilities	313,836	363,130
Ireland
Disclosure of geographical areas [line items]
Current assets	105,320	93,274
Non-current assets	69,890	641
Total Assets	175,210	93,915
Current liabilities	33,206	31,651
Non-current liabilities	0	0
Total Liabilities	33,206	31,651
All other countries
Disclosure of geographical areas [line items]
Current assets	44,161	64,341
Non-current assets	83,906	503,768
Total Assets	128,067	568,109
Current liabilities	4,056	7,834
Non-current liabilities	22,068	51,779
Total Liabilities	$ 26,124	$ 59,613

Directors and key management119

Directors and key management compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party [Abstract]
Compensation for key management and directors	$ 10,721	$ 7,928	$ 7,549
Share based compensation expense for key management and directors	$ 4,804	$ 11,465	$ 8,842

Nature of expenses (Details)

Nature of expenses (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Analysis of income and expense [abstract]
Production, manufacturing and distribution costs		$ 190,632	$ 221,202	$ 94,294
Salaries, bonus and benefits		46,462	46,302	27,766
Sales and marketing expenses		24,996	39,006	9,418
Research and development expenses		21,962	34,411	14,992
Share-based compensation		8,711	30,753	16,198
Amortization and depreciation		228,387	184,758	76,287
Impairments		1,194,765	1,132,243	0
Fair value (gain) loss		1,406	(8,929)	561
Professional fees including acquisition and restructuring	$ 960	51,441	41,899	57,207
Travel expenses		2,953	8,272	4,551
Rent and facilities		2,764	2,709	1,014
Litigation settlements	$ 12,500	0	14,246	0
Other expenses		16,638	11,594	11,485
Total		$ 1,791,117	$ 1,758,466	$ 313,773

Discontinued operations (Detail

Discontinued operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of Non-current Assets Held For Sale And Discontinued Operations [Abstract]
Revenue	$ 0	$ 23	$ 7,756
Expenses	0	522	10,667
Pre-tax loss from discontinued operations	0	(499)	(2,911)
Income tax expense (recovery)	0	1,102	(768)
Net loss from discontinued operations	$ 0	$ (1,601)	$ (2,143)

Non-cash working capital (Detai

Non-cash working capital (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Of Cash Flows Additional Disclosure [Abstract]
Accounts receivable	$ 29,547	$ 12,392	$ (55,458)
Inventory	15,437	(9,893)	(6,370)
Prepaid expenses and other current assets	981	10,801	(14,738)
Accounts payable and accrued liabilities	(9,483)	(1,380)	(2,054)
Provisions	5,988	(5,637)	10,930
Other liabilities	(30)	(195)	155
Changes in non-cash working capital	$ 42,440	$ 6,088	$ (67,535)