Topical Index Summaries

Title Year Month Page

Accounting Standards Board (AcSB)
It's official!! 2010 January 6
Interim financial statements in the year of adoption of IFRS 2009 December 7
Omnibus Exposure Draft III 2009 October 5
Just Released - "Adopting IFRS in Canada, II" 2009 March (special edition) 1
Update on Current Events in Canadian Standard Setting 2009 February 1
Comments from Paul Cherry - Chair AcSB 2008 April (special edition) 1
Just Released - Adopting IFRS in Canada 2008 April (special edition) 2
Interview with Ian Hague 2008 April (special edition) 5
IFRS in Canada: It's official! 2008 February 2

International Accounting Standards Board (IASB)
Exposure Draft Alert (proposed amendments to IFRS 1) 2008 September 2
The Revised IASB Work Plan and Implications for Canadian Companies 2008 July 3
IASB North American IFRS conference 2008 June 5

Canadian Securities Administrators (CSA)
Canadian Securities Update 2010 August 4
CSA Accounting Alerts 2009 October 6
CSA Staff Notice 33-314 2009 August 6
CSA Staff Notice 52-324 -  issues relating to changeover to IFRS 2009 May 5
Disclosure of Expected Changes in Accounting Policies 2008 May (special edition) 1

Management Discussion & Analysis (MD&A)
Canadian Securities Update 2010 August 4
The Real Deal - MD&A requirements and disclosures 2010 February 3
Regulatory review of MD&A disclosures on IFRS transition 2010 February 7
IFRS disclosures in MD&A 2009 March 1
The Real Deal - Annual MD&A 2009 January 2
How much is enough? IFRS Disclosure in MD&A 2008 November 2
IFRS Disclosure in MD&A 2008 August 2

Impacts
Beyond Financial Reporting - Keeping it Legal 2008 April 6
IFRS Impacts - Beyond Financial Reporting 2008 March 8

Tax
The "Tax-ing" Route to IFRS 2009 November 1
The Taxing Steps Toward Global Convergence 2009 May (special edition) 1
IASB Income Taxes Exposure Draft 2009 April 2
Tax Accounting in an IFRS Environment 2008 November 3
Beyond Financial Reporting - Tax Considerations 2008 June 4

IFRS Predictions / The Year in Review
IFRS Predictions for 2010 2010 January 1
IFRS in Canada - 2009: the year in review 2009 December 1
IFRS Predictions for 2009 2009 January 1
IFRS in Canada - 2008: the year in review 2008 December 2

Financial Statements (Dual Year Reporting / Opening Balance Sheet / Interim F/S etc.)
Enhancing the Comparability of IFRS Financial Statements 2010 August 1
The Opening Act 2010 April 1
The Real Deal - Opening Balance Sheet 2010 April 4
The Real Deal - Dual Year Reporting 2010 January 3
Interim financial statements in the year of adoption of IFRS 2009 December 7
Don't forget (A "Don't forget" list of time sensitive considerations before your opening B/S date) 2009 October 1
The Real Deal - First Interim Financial Statements 2009 September 4
The Real Deal - Dual Year Reporting 2009 June 2
Tips on Applying IFRS 1: A focus on First-Time Adoption of IFRS 2008 September 5

Private Enterprises
Final accounting standards for Private Enterprises released! 2009 December 8
The Real Deal - Privately held companies 2009 October 3
Private enterprise stragegy 2009 June 5

Public Sector
Public sector government business enterprises required to use IFRSs 2009 November 6
PSAB exposure draft 2009 July 5
Spotlight on the public sector 2008 April 4

Industry
Spotlight on the Financial Institutions Sector 2008 June 6
Spotlight on the public sector 2008 April 4

Transition
“And they’re at the clubhouse turn”: Strategizing the final stages of IFRS conversion programs 2010 September 1
Don't forget (A "Don't forget" list of time sensitive considerations before your opening B/S date) 2009 October 1
IFRS Transition - Where are we now? 2009 September 1
Using technology to manage accounting and control changes driven by IFRS changeover 2009 June 1
Managing Costs on Transition to IFRS 2009 May 1
The Role of Internal Audit in IFRS implementation 2009 April 1
IFRS Project Management - A Key success factor for your implementation 2008 September 3
Transition journey: Where are we now? 2008 September 6
Transition journey: Where are we now? 2008 August 4
Current IFRS Transition Milestones in Canada 2008 July 5
IFRS - A moving target? How to cope with changes in changeover! 2008 July 5
Transition journey: Where are we now? 2008 June 7
Transition journey: Where are we now? 2008 April 7
Transition journey: Where are we now? 2008 March 2
IFRS Implementation Planning 2008 March 4

Financial Instruments
Exposure draft - financial instruments 2009 July 6
The Real Deal - Financial Instruments (Liabilities and Equity - classification and measurement) 2009 March 2

IFRS Awareness / Conversion / Timeline
Keeping Current! 2010 September 6
Publicly Accountable Enterprises Update 2008 August 3
IFRS - In or Out? 2008 April 1
PAE - To be or not to be? 2008 April 2
Conversion activities 2008 March 6
IFRS awareness - Key acronyms 2008 March 11
IFRS in Canada: The conversion timeline 2008 February 5
Deloitte conversion activities 2008 February 7
IFRS in Canada: Key dates to remember 2008 February 7

IFRS 1 - First-time Adoption of IFRS
The Real Deal - IFRS 1 Revisited 2010 November 3
Tips on Applying IFRS 1: A focus on First-time Adoption of IFRS 2008 September 5

IFRS 2 - Share Based Payments
The Real Deal - Stock Compensation 2009 November 2

IFRS 3 - Business Combinations

      
The Real Deal - Business Combinations 2009 April 4
Acquisition Accounting Under IFRS - M&A Strategy Considerations 2008 October 3

IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations
The Real Deal - Discontinued Operations 2010 July 4

IFRS 8 – Operating Segments
The Real Deal - Operating Segments 2010 September 4

IFRS 16 - Property, Plant and Equipment
The Real Deal - Property, Plant and Equipment 2009 February 4

IAS 10 – Events after the Reporting Period
The Real Deal – Events after the Reporting Period 2010 October 5

IAS 17 - Leases
Lease Accounting: Bring it on? 2010 November 1

IAS 18 - Revenues
The Real Deal - Revenues 2010 June 3

IAS 21 - Effects of Changes in Foreign Exchange Rates
The Real Deal - Foreign exchange rates 2009 July 2

IAS 24 - Related Party Disclosures
The Real Deal - Related Party Disclosures 2010 May 3

IAS 36 - Impairment of Assets
The Real Deal - Impairment (9 simple steps) 2009 May 2

IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
The Real Deal - Provisions 2010 March 3

IAS 40 - Investment Property
The Real Deal - Investment Property 2009 August 3

Other IFRS / Business Matters
Principles-based Accounting – The interplay of judgment and Ethics in the application of IFRS 2010 October 1
Enhancing the Comparability of IFRS Financial Statements 2010 August 1
Beyond the Audit Committee 2010 July 1
Controls over development and reporting of IFRS financial information 2010 June 1
The Rules of the Game (Making your opinion count in the development of IFRSs) 2010 May 1
Assessing and building IFRS financial literacy across the organization 2010 March 1
Under Pressure? Taking the Stress out of IFRS! 2010 February 1
The Real Deal - progress review and looking forward 2009 December 3
Performance measurement under IFRS 2009 November 6
Deferral of the consolidation project 2009 November 7
SEC to refocus on IFRS roadmap 2009 September 6
How Fair is Fair Value? 2009 August 1
IFRS Around the World 2009 July 1
Looking back on Australia's IFRS conversion 2009 February 2
The Credit Crunch - Economic slowdown driving IFRS accelerated changes 2008 October 2
Early Adoption - A Viable Option? 2008 July 2
IFRS A New Chapter Begins 2008 June 2
Resources and tools to keep up with IFRS 2008 February 6