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

CICA Guidance

Assurance Implications of the Changeover to IFRSs (CICA, 8th  edition)

Comparison of IFRSs and Canadian GAAP

CSA Guidance

OSC Corporate Finance – IFRS Release No. 2: A Reminder Before You File Your First IFRS Interim Financial Report (OSC, PDF)

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

Staff Notice 52-320 - Disclosure of Expected Changes in Accounting Policies Relating to Changeover to IFRS

CSA Concept Paper 52-402, Possible changes to securities rules relating to IFRS

IASB Guidance

IFRS standards


eLearning Modules on IFRS standards

Q4 2014 IFRS technical update webcast
Overview of recent activities at the CICA and the IASB on key projects under development and how they may impact your organization.

IFRS Dbriefs for Financial Executives
Gain practical knowledge of IFRS from leading Deloitte US practitioners in these informative webcasts


IFRS Taxonomy 2014

Model Financial Statements for the Year Ended December 31, 2014
This model illustrates the presentation and disclosure requirements of IFRS. It also contains additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific standard

Standard-setting Activities Digest - IFRS

Annual Financial Reporting Document Review
An All-in-one Disclosure Checklist

IFRS compliance, presentation and disclosure checklist - 2013
This workbook summarizes the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of April 30, 2013.

2011 Financial Reporting in Canada under IFRS, Chapter 20 – First-time adoption of IFRS (CICA, 119-page PDF file)

IFRS Issuer Guide - Top 10 Tips for Public Companies filing their First IFRS Interim Financial Report (OSC, 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, 2014

IFRS Specialists


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, a DTT Web site dedicated to International standards activities

Clearly IFRS – Moving ahead in an IFRS world
A practical guide to implementing IFRS 10 – Consolidated Financial Statements
Consolidated financial statements is a new standard which supersedes IAS 27 Consolidated and Separate Financial Statements (“IAS 27”) and SIC-12 Consolidation - Special Purpose Entities (“SIC- 12”). The primary goal behind the new standard was to come up with a single model for control which could be applied to all entities.

Clearly IFRS– Moving ahead in an IFRS world
Summary guidance and practical tips for IFRS 13 – Fair Value Measurement
IFRS 13 is a standard which has broad application and the extent of the impact it has may not be fully evidenced or appreciated until the first annual financial statements which reflect the adoption of the standard.

Now available! - Deloitte iGAAP 2014: A guide to IFRS, Global edition
iGAAP 2014 is an authoritative and practical reference guide for entities reporting under IFRS and for those considering whether to move to IFRS in the near future. This Deloitte guide provides comprehensive guidance and invaluable assistance for entities reporting under IFRS. The book focuses on the practical issues faced by reporting entities and clearly explains IFRS requirements. The manual provides illustrative examples on those issues where IFRS is silent, ambiguous or unclear.
Please visit LexisNexis to order a copy or contact Deloitte.

Viewpoints: Applying IFRSs in the Mining Industry

Business combinations and changes in ownership interests
This guide compares the 2008 versions of IFRS 3 and IAS 27 (2008) with their predecessors, and identifies the continuing differences between IFRSs and US GAAP.