| Reclassification Adjustments |
The following reclassifications were to enhance disclosure of certain figures:
| | | | | | | | | | | | | | | | | | | YEAR ENDED | | AUGUST 31, 2021 | | STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS | AS REPORTED | | ADJUSTMENT | | AS RECLASSIFIED | Fair value adjustment to biological assets, inventories sold and other charges | $ | (3,995) | | | $ | 3,995 | | | $ | — | | | Realized fair value on inventories sold and other inventory charges | — | | | (35,721) | | | (35,721) | | | Unrealized gain on changes in fair value of biological assets | — | | | 31,726 | | | 31,726 | | | $ | (3,995) | | | $ | — | | | $ | (3,995) | | | | | | | | | STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS | AS REPORTED | | ADJUSTMENT | | AS RECLASSIFIED | | General and administrative | $ | 33,565 | | | $ | (3,645) | | | $ | 29,920 | | | Research and development | — | | | 3,645 | | | 3,645 | | | $ | 33,565 | | | $ | — | | | $ | 33,565 | |
| | | | | | | | | | | | | | | | | | | AUGUST 31, 2021 | | STATEMENTS OF FINANCIAL POSITION | AS REPORTED | | ADJUSTMENT | | AS RECLASSIFIED | | Accounts payable and accrued liabilities | $ | 23,436 | | | $ | (4,484) | | | $ | 18,952 | | | Other liabilities | — | | | 4,484 | | | 4,484 | | | $ | 23,436 | | | $ | — | | | $ | 23,436 | |
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