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CICA publication – The IFRS Changeover – A Guide for Users of Financial Reports
In The IFRS Changeover – A Guide for Users of Financial Reports, the Canadian Performance Reporting Board (CPRB) focuses on raising awareness in the user community about the effect of… Read more
PWC issues updated guide to new IFRSs for 2010
This PWC publication is a practical guide to the new IFRS standards and interpretations that come into effect in 2010. For three years there was little change to the body of… Read more
Preparing your stakeholders for IFRS
Many Canadian enterprises are now in the transition year of their move to IFRS in 2011. Most of the companies have so far only focused internally with very limited disclosures… Read more
MD&A – CSA Disclosure of Expected Changes in Accounting Policies Relating to Changeover to IFRS
With the changeover to IFRS effective January 1, 2011, most entities in Canada should be well advanced with their IFRS changeover plans. The Canadian Securities Administrators’ (CSA) Staff Notice 52-320… Read more
Transition to IFRSs — Communicating the Impact of the Changeover
The Canadian Performance Reporting Board (CPRB) October 2008 publication Pre-2011 Communications about IFRS Conversion provided guidance about reporting progress towards IFRS conversion. Transition to IFRSs — Communicating the Impact of… Read more
20 Questions Directors and Audit Committees should ask about IFRS Conversions
This publication issued by the Canadian Institute of Chartered Accountants (CICA) lists “20 Questions” briefing is designed to be a concise, easy-to-read introduction to an issue of importance to directors…. Read more
Fair Value accounting standards are here to stay – Results of the SEC study
Congressionally-Mandated Study Says Improve, Do Not Suspend, Fair Value Accounting Standards Washington, D.C., Dec. 30, 2008 — The Securities and Exchange Commission today delivered a report to Congress mandated by… Read more
What is International Accounting Standards Board (IASB)?
Brief explanation as to what is International Accounting Standards Board (IASB), including the structure and brief description of the standard setting process.
CSA Announcement re IFRSs in Canada
July 10, 2008. The Canadian Securities Administrators issued CSA Staff Notice 52-321 addressing early adoption of IFRSs, continued use of U.S. GAAP by Canadian companies, and references to IFRSs issued… Read more
IFRS implementation in Canada
In February 2008, the Canadian AcSB announced that the transition to IFRS will affect interim and annual financial statements for fiscal years beginning on or after January 1, 2011. As… Read more