IFRS Selected Publications and Guidance
Below is a selection of the publications and web-based education resources to be found on the site.
| Standards | Learning and Tools | Thought Leadership | Dig Deeper |
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CICA Guidance Assurance Implications of the Changeover to IFRSs (CICA, 8th edition) Interim Financial Statements (AcSB) Comparison of IFRSs and Canadian GAAP CSA Guidance Staff Notice 52-718, IFRS Transition Disclosure Review (OSC) National Instrument 52-107, Acceptable Accounting Principles and Auditing Standards (CSA, 234-page PDF File) Staff Notice 33-314 - International Financial Reporting Standards and Registrants (CSA) Staff Notice 33-313 - International Financial Reporting Standards and Registrants Staff Notice 52-321, Early adoption of IFRS, use of US GAAP and reference to IFRS-IASB CSA Concept Paper 52-402, Possible changes to securities rules relating to IFRS OSFI Guidance Adoption of International Financial Reporting Standards IASB Guidance |
Learning eLearning Modules on IFRS standards Q2 2013 IFRS technical update webcast IFRS Dbriefs for Financial Executives Tools IFRS model financial statements 2012 with no early application Standard-setting Activities Digest - IFRS Annual Financial Reporting Document Review |
2011 Financial Reporting in Canada under IFRS, Chapter 20 – First-time adoption of IFRS (CICA, 119-page PDF file) IFRS Changeover – MD&A consideration (CICA’s Canadian Reporting Performance Board, PDF) Revised: 20 Questions Directors and Audit Committees Should Ask About IFRS Conversions (CICA, PDF) IFRSs in your pocket, summary of all IFRS in issue at March 31, 2012 Periodicals IFRS Insights, a monthly newsletter on IFRS for U.S. companies IFRS in Focus - Canada, a monthly round-up of our Global IFRS in Focus publication from a Canadian perspective IFRS in Focus, a DTTL newsletter on IASB activities www.iasplus.com, a DTT Web site dedicated to International standards activities |
Now available! Deloitte iGAAP 2013: A guide to IFRS, Global edition Viewpoints: Applying IFRSs in the Mining Industry IFRIC 12, Service concession arrangements The Lawyer, the Banker, the Investor and IFRSs (AcSB, PDF) Business combinations and changes in ownership interests |