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IFRS Frequently Asked Questions
IFRS Frequently Asked Question October 2009
posted date: October 23, 2009
New IFRS Resource for Auditors
Financial statement auditors wrestling with IFRS - related inquiries from clients will welcome a new resource released by the Canadian Institute of Chartered Accountants.
Prepared by a CICA task force, Assurance Implications of the Changeover to IFRS provides guidance to auditors who are working with entities planning to adopt International Financial Reporting Standands (IFRS). The guide helps auditors understand and apply requirements and supporting guidance in the CICA Handbook - Assurance, in the context of the entity's changeover to IFRS.
Assurance Implications for Changeover to IFRS is available in electronic format and will be updated periodically.
posted: June 22, 2009
New IFRS Resourses available - May 1, 2009
The 2009 edition of the CICA's Guide to IFRS in Canada:
This reference guide provides an overview of the key aspects of the adoption of IFRSs, including a comparison of Canadian standards to the related IFRSs, including a comparison of Canadian standards to the related IFRSs (as at July 31, 2008), prepared by the staff of the AcSB. The guide is a valuable resource for those who are in the initial stages of transition planning or require a general understanding of the new standards. Contact your provincial institute/ordre for hard copy or download the guide from the CICA IFRS website at: www.cica.ca/ifrsguide
2009 Financial Reporting in Canada under IFRS:
This publication looks at the application of IFRSs from a Canadian perspective by examining and explaining IFRS requirements and illustrating their application using extracts of financial statements of companies that have already adopted IFRS and discussing how those requirements differ under Canadian GAAP.
2009 Financial Reporting in Canada under IFRS aims to help preparers of financial statements, as well as practitioners and students, gain a better understanding of IFRS.
Check out selected chapters on the CICA's IFRS website: http://rmx.cica.ca/ifrs/ifrs-transition-resources/implementing-ifrs/item10888.aspx
The complete book is available in print; in searchable Folio Views format on DVD or download; or as a fully-searchable internet-based version on the CICA's Knotia website. www.knotia.ca/store/FRICIFRS-PICA
IFRS-related disclosures in December 31, 2008 MD&A of Canadian companies:
This document provides a sampling of how 23 companies have prepared IFRS-related disclosures in their 2008 year-end management's discussion and analysis (MD&A). The Canadian Securities Administrators (CSA) require each entity affected by the adoption of IFRSs to start providing information about its changeover plan no later than in its annual MD&A for the year beginning three years before its changeover date. The snapshot, released by the CICA and Deloitte includes companies working in: consumer business; energy and resources; financial services; manufacturing; real estate; and technology, media and telecommunications. http://rmx.cica.ca/ifrs/ifrs-transition-resources/docs-&-files/item6382.pdf
posted: May 25, 2009
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