Audit and Assurance Publications

Financial Reporting Release, January 2012
In this issue we explain what the problems with transitioning to IFRS are, what the alternative might be and when it might happen.

2012-01-12 FYI Accounting Standards - Special Edition 2011
The Accounting Standards Board ("AcSB") and staff of the CICA periodically publish a report outlining the status of current projects and related activities.

2012-01-10 Closing the GAAP: New Canadian GAAP Pronouncements (includes developments to December 31, 2011)
This newsletter presents a summary of new Canadian GAAP pronouncements in Part II, III, and IV of the CICA Handbook relevant to financial statements prepared in accordance with Canadian GAAP (includes developments to December 31, 2011).

2012-01-10 Closing the GAAP: New IFRS Pronouncements (includes developments to December 31, 2011)
This newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to December 31, 2011).

2012-01-10 Closing the GAAP: New US GAAP Pronouncements (includes developments to December 31, 2011)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP (includes developments to December 31, 2011).

2012-01-03 SEC Announces Changes to Policy of Review of Confidential Submissions by Foreign Private Issuers
This newsletter contains a short publication outlining recent changes to SEC policies regarding confidential submissions by foreign private issuers.

2011-12-20 Assessment of deferred tax assets under IFRS - Key IFRS Reminders
This newsletter discusses key IFRS reminders for Assessment of deferred tax assets under IFRS.

2011-12-16 Alberta Securities Commission Corporate Finance Disclosure Report and IFRS transition findings - 2011
This Newsletter contains the Alberta Securities Commission's 2011 report on its Corporate Finance Disclosure Report (this summary along with the full ASC report can be distributed to clients).

Fair value of financial instruments; measurement and disclosure
This newsletter discusses key IFRS reminders for fair value of financial instruments.

2011-12-08: Impairment of investments in associates
This newsletter discusses key reminders for year-end about impairment of investments in associates under IFRS.

Impairment of AFS Equity Instruments Under IFRS - Key Reminders for Year-end
In this memorandum, we provide key reminders for complying with the impairment requirements in IAS 39, Financial Instruments: Recognition and Measurement.

2011-11-15: FYI Accounting Standards - October 2011
This Newsletter contains the October 2011 edition of the CICA FYI Accounting Standards Report.

2011-10-19: Regulatory and Standard Setting Developments – Report for Audit Committees
Learn about changes policy makers are undertaking thanks to the financial crisis to promote greater investor protection and confidence in the financial system. These changes could affect the role and independence of auditors.

2011-10-31: Earnings Subtotals in IFRS Financial Statements Questioned by Securities Regulators
This newsletter provides an overview of recent questions raised by securities regulators about the use of some earnings subtotals in IFRS financial statements.

2011-10-07 Closing the GAAP: New Canadian GAAP Pronouncements (Includes developments to September 30, 2011)
This newsletter presents a summary of new Canadian GAAP pronouncements in Part II, III, and IV of the CICA Handbook relevant to financial statements prepared in accordance with Canadian GAAP.

Closing the GAAP: New US GAAP Pronouncements (includes developments to September 30, 2011)
This newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP (includes developments to September 30, 2011).

Survey of Initial Public Offerings (IPOs) in Canada
A total of 20 new issues on all Canadian exchanges in the third quarter generated $537.8 million in new equity, less than half the $1.4 billion generated from 10 IPOs during the same three-month period in 2010. Download the PDF for the full survey results.

Financial Reporting Release, September 2011
In this issue, learn about Canada's crossover to IFRS, the trial balloon floated by the SEC about a different approach to IFRS conversion, IASB proposals to strengthen its processes and measures, the status of interim GAAP measures and more.

2011-08-23 FYI Accounting Standards - August 2011
This Newsletter contains the August 2011 edition of the CICA FYI Accounting Standards Report.

2011-08-22 Canadian Securities Administrators Publish Proposals To Revise the Continuous Disclosure Regime for Venture Issuers
On July 29, 2011 the Canadian Securities Administrators (CSA) published for comment proposed National Instrument 51-103 - Ongoing Governance and Disclosure Requirements for Venture Issuers (NI 51-103)

2011-08-02 The Public Sector Accounting Board Releases New Section 2601 on Foreign Currency Translation
The Public Sector Accounting Board (PSAB) has released a new public sector accounting standard, PS 2601 Foreign Currency Translation which will effectively supersedes PS 2600 currently dealing with such transactions.

2011-08-02 The Public Sector Accounting Board Releases New Section 3450 on Financial Instruments
The Public Sector Accounting Board has released a new public sector accounting standard (PSAS), PS 3450 Financial Instruments which will change significantly the accounting and disclosure related to financial instruments.

2011-07-19 CSA Staff Notice 51-334 - Continuous Disclosure Review Program Activities for the Fiscal Year ended March 31, 2011
Each year the Canadian Securities Administrators (CSA) release summaries of the results of their continuous disclosure reviews of reporting issuers. This newsletter highlights the activities of the CSA for their year ended March 31, 2011.

2011-07-12 OSC Publishes IFRS Release No. 3
On July 5, 2011, the OSC’s Corporate Finance Branch issued a summary of their expectations for disclosures in the second and third quarter financial reports in the year of adoption of IFRS, including key elements that are required in these interim financial reports.

2011-10-07 Closing the GAAP: New IFRS Pronouncements (includes developments to September 30, 2011)
This newsletter summarizes IFRS pronouncements that must be applied, if applicable, for the first time by a calendar year-end entity that is preparing financial statements in accordance with IFRS.

2011-07-05 Closing the GAAP: New Canadian GAAP Pronouncements (Includes developments to June 30, 2011)
This newsletter presents a summary of new Canadian GAAP pronouncements in Part II, III, and IV of the CICA Handbook relevant to financial statements prepared in accordance with Canadian GAAP (includes developments to June 30, 2011).

2011-07-05 Closing the GAAP: New IFRS Pronouncements (includes developments to June 30, 2011)
This newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to June 30, 2011).

2011-07-05 Closing the GAAP: New US GAAP Pronouncements (includes developments to June 30, 2011)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP (includes developments to June 30, 2011).

2011-06-02 FYI Accounting Standards - May 2011
This Newsletter contains the May 2011 edition of the CICA FYI Accounting Standards Report.

2011-06-02 PSAB Matters - May 2011
This Newsletter contains the PSAB Matters bulletin for May 2011.

2011-06-30 First-time Interim Reporting under IFRS - After Q1
This newsletter contains a memorandum which addresses frequently asked questions on first-time interim reporting under IFRS - after Q1.

Toward more democratic corporate financing
Convinced that Québec needs to provide offer the best possible conditions if it is to prosper in the face of global competition, PwC and FMC recently conducted a joint investigation of why Quebec companies are so reluctant to use public capital markets.

2011-04-27 AcSB Releases Summary Comparison of ASPE and IFRS as of December 31, 2009
Accounting Standards Board staff have issued a summary comparison of Canadian GAAP Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS) as of December 31, 2009.

2011-04-25 PSAB Staff Release Summary Comparison of Public Sector 4200 Series and Other Standards in the Public Sector Accounting Handbook
The staff of the Public Sector Accounting Board (PSAB) have issued a summary comparison of the Public Sector 4200 Series and other standards in the Public Sector Accounting (PSA) Handbook as of March 31, 2011.

2011-04-05 CICA Auditing and Assurance Bulletin - March 2011
This Newsletter contains the CICA's March 2011 Auditing and Assurance Bulletin which discusses recent Handbook changes.

2011-04-05 Closing the GAAP: New Canadian GAAP Pronouncements (Includes developments to March 31, 2011)
This Newsletter presents a summary of new Canadian GAAP pronouncements in Part II, III, and IV of the CICA Handbook relevant to financial statements prepared in accordance with Canadian GAAP (includes developments to March 31, 2011).

2011-04-05 Closing the GAAP: New IFRS Pronouncements (Includes developments to March 31, 2011)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to March 31, 2011).

2011-04-05 Closing the GAAP: New US GAAP Pronouncements (Includes developments to March 31, 2011)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP (includes developments to March 31, 2011).

2011-04-05 PSAB Matters - February 2011
This Newsletter contains the PSAB Matters bulletin for February 2011.

2011-03-29 Transitioning from Section 5970 to CSAE 3416
This Newsletter is about the impact of the new Canadian Standard on Assurance Engagements 3416 (CSAE3416)

Financial Reporting Release, January 2011
It should come as no surprise that this issue targets the changeover to IFRS. In addition to recent accounting developments surrounding transition to the new reporting standards, we also remind you to nail down the implications of IFRS on your debt covenants.

2011-01-19 PSAB Matters - October 2010
This Newsletter contains the PSAB Matters bulletin for October 2010.

2011-01-11 Closing the GAAP: New IFRS Pronouncements (Includes Developments to December 31, 2010)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to December 31, 2010).

2010-12-16 Illustrative IFRS Corporate Consolidated Financial Statements 2010
Illustrative IFRS corporate consolidated financial statements for existing IFRS preparers for 2010 are available.

2010-12-07 OSC Top 10 Tips for Public Companies Filing Their First IFRS Interim Financial Report
The Ontario Securities Commission has released its publication Top 10 Tips for Public Companies Filing Their First IFRS Interim Financial Report.

Financial Reporting Release, August 2010
Topics in this issue include Deferring IFRS Transition for Investment Companies and Rate-Regulated Enterprises; Global GAAP Convergence; A Single Statement of Comprehensive Income; Revenue Recognition; Fair Value Measurement; Financial Instruments; Amortized Cost of Financial Instruments; Leases; Pensions; Insurance Contracts; Pension Plans; CSA Disclosure Reviews; Appendix – The IASB Work Plan.

IFRS Readiness in Canada: 2010 – Executive Research Report
This report comprises the results of a survey of senior financial executives from across Canada and the insights obtained through an Executive Research Forum held in Toronto on April 22, 2010.

The Guide to Going Public
PwC has put together this detailed guide to help you understand what it means to be a public company and what it takes to have a successful Initial Public Offering (IPO). This guide is designed to take you through all the steps from launching an IPO to life afterward as a public company.

The Canadian IPO Market: Decade in Review
PricewaterhouseCoopers (PwC) is pleased to present The Canadian IPO Market – Decade in Review, a look back at the Canadian IPO market for the first 10 years of this century.

Financial Reporting Release, January 2010
Topics in this issue include IFRS in Canada, Canadian GAAP for private enterprises, Canadian GAAP for pension plans, Canadian GAAP for not-for-profit organizations, and auditing standards in Canada.

2010-01-12 ASC Continuous Disclosure Review Program 2009 Report
This Newsletter contains the Alberta Securities Commission's 2009 report on its Continuous Disclosure Review Program.

2010-01-12 Available for Sale Equity Investments – Impairment Reminders
This newsletter provides reminders and frequently asked questions relating to impairment of available for sale (AFS) equity securities.

2010-01-04 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2009 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2009 (updated to December 31, 2009 and including CICA Release No. 55, August 2009).

2010-01-04 Closing the GAAP: New IFRS Pronouncements Affecting 2011 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2011 (updated to December 31, 2009).

2010-01-04 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2010 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2010 (updated to December 31, 2009 and including CICA Release No. 55, August 2009).

2010-01-04 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2011 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2011 (updated to December 31, 2009, and including CICA Release No. 55, August 2009).

2010-01-04 Closing the GAAP: New IFRS Pronouncements Affecting 2009 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2009 (updated to December 31, 2009).

2010-01-04 Closing the GAAP: New IFRS Pronouncements Affecting 2010 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2010 (updated to December 31, 2009).

2010-01-04 Closing the GAAP: New IFRS Pronouncements Affecting 2013 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2013 (updated to December 31, 2009).

2010-01-04 Closing the GAAP: New US GAAP Pronouncements Affecting 2009 Financial Statements (includes developments to December 31, 2009)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2009 (includes developments to December 31, 2009).

2010-01-04 Closing the GAAP: New US GAAP Pronouncements Affecting 2010 Financial Statements (includes developments to December 31, 2009)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2010 (includes developments to December 31, 2009).

2010-01-04 Closing the GAAP: New US GAAP Pronouncements Affecting 2011 Financial Statements (includes developments to December 31, 2009)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2011 (includes developments to December 31, 2009).

2009-12-17 Frequently Asked Questions by clients about the changeover to Canadian Auditing Standards (CAS)
This newsletter describes the changeover to CAS, the benefits and the implications to clients.

2009-12-04 AMF Continuous Disclosure Review Program 2009 Report
This Newsletter contains the Autorité des marchés financiers’ 2008-2009 report on its Continuous Disclosure Review Program.

2009-11-20 The Fair Value Hierarchy Disclosures – Understanding and Applying Section 3862
This Newsletter contains a memorandum which provides guidance on understanding and applying the requirements in amended CICA Section 3862.

2009-11-25 Changes to Section 3855 Affecting the Accounting for Investments in Debt Securities and Loans and Receivables
This newsletter contains a memorandum which addresses frequently asked questions on the interpretation and application of requirements in amended Section 3855, Financial Instruments - Recognition and Measurement.

2009-11-20 The Fair Value Hierarchy Disclosures – Understanding and Applying Section 3862
This Newsletter contains a memorandum which provides guidance on understanding and applying the requirements in amended CICA Section 3862.

2009-11-11 New GAAP Requirements for Public Sector Organizations
This newsletter discusses current developments in financial reporting by certain government organizations, including not-for-profit organizations controlled by a government, and what primary source of GAAP should be adopted by these organizations.

2009-10-26 CSA Proposes Revisions to Multiple National Instruments on Impact of Changeover to IFRS
This newsletter discusses proposed revisions to CSA National Instruments related to acceptable accounting principles, continuous disclosure requirements, and the prospectus rules in respect of the changeover to IFRS.

Event – IFRS: Lessons Learned from 100 Countries
On October 21, 2009, PricewaterhouseCoopers co-hosted a webcast on International Financial Reporting Standards (IFRS) with Microsoft and the Supply Chain and Logistics Association of Canada

2009-10-20 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2009 Financial Statements (updated to September 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2009 (updated to September 30, 2009 and including CICA Release No. 55, August 2009).

2009-10-20 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2010 Financial Statements (updated to September 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2010 (updated to September 30, 2009 and including CICA Release No. 55, August 2009).

2009-10-20 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2011 Financial Statements (updated to September 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2011 (updated to September 30, 2009, and including CICA Release No. 55, August 2009).

2009-10-20 Closing the GAAP: New US GAAP Pronouncements Affecting 2009 Financial Statements (includes developments to September 30, 2009)
This newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2009 (includes developments to September 30, 2009).

2009-10-20 Closing the GAAP: New US GAAP Pronouncements Affecting 2010 Financial Statements (includes developments to September 30, 2009)
This newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2010 (includes developments to September 30, 2009).

2009-10-20 Closing the GAAP: New US GAAP Pronouncements Affecting 2011 Financial Statements (includes developments to September 30, 2009)
This newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2011 (includes developments to September 30, 2009).

Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2009 Financial Statements (updated to September 30, 2009)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2009 (updated to September 30, 2009 and including CICA Release No. 55, August 2009).

2009-10-05 GAAP for Private Enterprises Approved - Available for 2009 Early Adoption
The Accounting Standards Board has approved the final accounting standards for private enterprises in Canada. This newsletter notes the significant changes from the proposals in the exposure draft.

2009-10-02 SOX 404 Deferral for Small Entities
This newsletter details the SEC's announcement on deferral of the date of compliance with SOX 404 provisions for small companies.

2009-09-23 Crossing Over to IFRS: Frequently Asked Questions
This newsletter contains a memorandum which discusses questions that have frequently arisen about the transition balance sheet, and other related issues, resulting from mandatory adoption of IFRS in Canada in 2011.

2009-09-18 FYI Accounting Standards - September 2009
This newsletter contains the September 2009 edition of the CICA FYI Accounting Standards Report.

2009-09-18 Risk Alert - CICA, September 2009
This newsletter contains the September 2009 edition of the CICA Risk Alert.

Financial Reporting Release, August 2009
In this issue: 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.

2009-09-08 Practice Advice - CICA, September 2009
This newsletter contains the September 2009 edition of the CICA Practice Advice.

2009-08-27 New CICA Publication - MD&A: Guidance on Preparation and Disclosure
This newsletter discusses the Canadian Performance Reporting Board's new publication on MD&A preparation and disclosure.

2009-07-23 CSA Staff Notice 52-320 – Example MD&A Disclosures of the Impact of Changeover to IFRS
This newsletter provides examples of disclosures in MD&A about the impact of changeover to IFRS as required by CSA Staff Notice 52-320.

2009-07-03 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2009 Financial Statements (updated to June 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2009 (updated to June 30, 2009 and including CICA Release No. 54, June 2009).

2009-07-03 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2010 Financial Statements (updated to June 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2010 (updated to June 30, 2009 and including CICA Release No. 54, June 2009).

2009-07-03 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2011 Financial Statements (updated to June 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2011 (updated to June 30, 2009, and including CICA Release No. 54, June 2009).

2009-07-03 Closing the GAAP: New US GAAP Pronouncements Affecting 2009 Financial Statements (includes developments to June 30, 2009)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2009 (includes developments to June 30, 2009).

2009-07-03 Closing the GAAP: New US GAAP Pronouncements Affecting 2010 Financial Statements (includes developments to June 30, 2009)
This newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2010 (includes developments to June 30, 2009).

2009-06-26: Which IFRSs Are Expected To Apply for Canadian Changeover in 2011?
This newsletter contains a link to the AcSB’s recent publication that summarizes which IFRSs are expected to apply for Canadian changeover in 2011.

2009-06-19 FYI Accounting Standards - May 2009
This Newsletter contains the May 2009 edition of the CICA FYI Accounting Standards Report.

2009-05-25 Issues Related To Changeover to International Financial Reporting Standards
This newsletter announces guidance from Canadian Securities Administrators on issues related to the changeover to IFRS.

Financial Reporting Release, January 2009
In this issue: The Future of Canadian GAAP, The Future of Canadian GAAP – NPOs, The Future of US GAAP, Fair Value Accounting, Asset Impairment, Derecognition and Consolidation, Impact of Current Market Conditions on Disclosure, Discontinued Operations, Earnings Per Share, Revenue Recognition, Financial Statement Presentation, Financial Instruments – Canadian Private Enterprises, Emerging Issues Committee Abstracts

2009-11-20 Which IFRSs Are Expected To Apply for Canadian Changeover in 2011?
This Newsletter contains a link to the AcSB's publication updated in November 2009 that summarizes which IFRSs are expected to apply for Canadian changeover in 2011.

Dealing with the impact of the new financial instrument standards for Canadian insurers*
This guide offers a general overview of recent changes to accounting standards that will affect the Canadian insurance industry, as well as some practical help to those who prepare financial statements.

Putting IFRS in motion: The impact of International Financial Reporting Standards (IFRS) on the Canadian mining sector
This brochure discusses the unique challenges that senior management in the Canadian mining sector will face as they move ahead with implementation, as well as how PwC’s team of experienced IFRS professionals can help.

Putting IFRS in motion: The potential impact of International Financial Reporting Standards (IFRS) on the Canadian utilities sector
This publication addresses the unique challenges that Canadian utility companies will face when converting to the International Financial Reporting Standards (IFRS) and how PricewaterhouseCoopers can help.

Putting IFRS in motion: The potential impact of International Financial Reporting Standards (IFRS) on the Canadian oil and gas sector
The transition from Canadian GAAP to IFRS over the next five years will change the way many Canadian companies report their business results to analysts, investors and other stakeholders.

NI 52-109: Summarizing the Internal Control Rules and What They Mean to You
In these sessions, PricewaterhouseCoopers and the Chief Accountant of the provincial Securities Commissions summarized the expanded National Instrument 52-109 rules.

Putting IFRS in Motion
The Accounting Standards Board (AcSB) proposes that Canadian GAAP for publicly accountable enterprises will migrate to IFRS over a transition period in the next five years.

Webcast: Financial and Regulatory Reporting Update, Fall 2006
This archived webcast contains presentations from Current Developments in Canadian and U.S. GAAP and SEC Reporting, an annual seminar hosted by PricewaterhouseCoopers LLP for executives and professionals involved in financial reporting for Canadian companies.

Financial Reporting Publications Subscription Form
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The New CICA Financial Instrument Standards: An Overview
In April 2005, the Accounting Standards Board issued CICA Handbook Section 3855, Financial Instruments – Recognition and Measurement, along with two companion standards, these standards triggered nearly 100 pages of consequential amendments to other Handbook sections.

National Accounting and Assurance
The partners and managers in National Accounting and Assurance.

CICA Handbook Section 3465 Income Taxes, Application to Mutual Fund Corporations
In a previous newsletter, we summarized the status of a variety of important issues related to the application of CICA handbook Section 1100 Generally Accepted Accounting Principles to investment funds.

CICA Handbook Section 1100, Generally Accepted Accounting Principles — Look Before You Leap
This newsletter is focused on providing commentary on the investment management industry and the ramifications of the new CICA Section 1100.

Employee Future Benefits: A Guide to Understanding and Applying CICA 3461 (1999)
Find out how changes to Canadian accounting standards will affect your employees' benefits when they have withdrawn from active service.