IFRS Resources | Center for Corporate Governance

Out of 100: What's your degree of financial literacy?
Deloitte's assessment questionnaire is focused on the general elements of financial literacy including an understanding of the basic principles of financial accounting and reporting practices under current Canadian GAAP and the important elements of IFRS.

Tax Accounting in an IFRS Environment, a Deloitte Update webcast replay

Q1 2012 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

Tools

IFRS Taxonomy 2011

IFRS model financial statements 2011 with no early application
The model financial statements illustrate the impact of a number of new and revised Standards and Interpretations that are mandatorily effective on January 1, 2011.
However, they do not illustrate the impact of early adoption of IFRS 9, 10, 11 and 12.

IFRS model financial statements 2011 with early application
The model financial statements illustrate the impact of a number of new and revised Standards and Interpretations that are mandatorily effective on January 1, 2011.
However, they illustrate the impact of early adoption of IFRS 9, 10, 11 and 12.

Standard-setting Activities Digest - IFRS

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

IFRS compliance, presentation and disclosure checklist - 2011
This workbook summarizes the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of June 30, 2011.

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)

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

Canadian Securities Administrators approve IFRS-Related Amendments to Securities Rules and Policies
Accounting alert
This alert summarizes the amendments to securities rules and policies reflecting the changeover to IFRS in the continuous disclosure rules, prospectus rules and certification disclosures.

The IFRS Changeover
A Guide for Users of Financial Reports
The guide provides a perspective for users of external financial reports on matters arising from Canada's imminent change in accounting standards for public companies.

IFRSs: Guide for Procrastinators (CICA, PDF)

IAS 34 - Interim financial reporting
A Canadian perspective
This guide is intended as a comprehensive practical and reference source to IAS 34 – Interim Financial Reporting for financial statement preparers and users with a working knowledge of Canadian GAAP and Canadian securities requirements.

iGAAP: IFRS for Canada, 3^nd edition, Deloitte, A comprehensive reference book on the convergence of Canadian GAAP with IFRS

Simplifying the IFRS for Private Entities (DTT, Financial Executive)

IFRS transition readiness assessment, This high-level readiness assessment is designed to assess how well prepared the organization is for its transition to IFRS

IFRS transition – top issues to address, In addition to potential issues related to IFRS transition, we have provided proposed action plans

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, 2011

Our IFRS Professionals

Periodicals

Shifting Gears, an eNewsletter on transition to IFRS

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

Viewpoints: Applying IFRSs in the Mining Industry (PDF):

Phases of Activities (May 2011)
Flow-Through Shares (May 2011)
Functional Currency (April 2011)

IFRIC 12, Service concession arrangements
A pocket practical guide
An analysis of the requirements of IFRIC 12 and practical guidance with examples that address some of the more complex issues around service concession arrangements.

Enhancing the quality of IFRS financial statements
10 ideas for companies in transition or post-conversion
Enhancing the quality of such statements is one of the key factors that add value to an IFRS conversion compared to a basic compliance approach.

The Lawyer, the Banker, the Investor and IFRSs (AcSB, PDF)

U.S GAAP–IFRS Questionnaire
Understanding the differences
This questionnaire assists in identifying common differences in an entity's recognition, measurement, and presentation under U.S. GAAP and IFRSs.