Financial Reporting Release, August 2009

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Attached below is an electronic copy of the August 2009 issue of Financial Reporting Release. Topics covered include:

  • The Future of Canadian GAAP
  • Crossing over to IFRS
  • Canadian GAAP for Private Enterprises
  • Reflections on the Financial Crisis
  • Global GAAP Convergence
  • Financial Instruments
  • Fair Value Measurement
  • Fair Value and Liquidity Disclosures
  • Investments in Debt Securities
  • Consolidation and Asset Derecognition
  • Rate-Regulated Activities
  • Income Taxes
  • Earnings per Share
  • Emerging Issues Committee Abstracts
155 KB Financial Reporting Release, August 2009 (155 KB)
Download the full PDF Financial Reporting Release.