Related Audit and Assurance Publications

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.

IFRS Conversion: Implications and strategies for NI 52-109 CEO and CFO certification
The implications of transitioning to IFRS represents fundamental financial reporting and disclosure risk to most companies. Maintain control through the conversion process and beyond with help from this publication.

IFRS Business Transformation
Critical International Financial Reporting Standard (IFRS) milestones are approaching fast. The following brochure discusses the challenges you may face with your conversion.

Banking Review: Fall 2009
Learn more about Canadian tax issues and IFRS, managing sustainability in financial services, and PricewaterhouseCoopers’s global private banking and wealth management survey in the Fall 2009 edition of Banking Review.

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

Banking Review: Summer 2009
The summer 2009 edition of PricewaterhouseCoopers’ Banking Review discusses customer segmentation, Ontario sales tax harmonization, driving efficiencies and value from internal audit, and enhancing performance through controls optimization.

Accounting Standards for Private Enterprises (ASPE) or IFRS?
The Canadian Accounting Standards Board (AcSB) has released the new set of standards that will apply to private enterprises (Accounting Standards for Private Enterprises, or ASPE).

Banking Review: Spring 2009
This PwC Banking Review edition discusses concerns about risky clients, managing costs through strategic vendor management, tax implications resulting in various sourcing decisions and valuation control in turbulent times.

Putting IFRS in Motion: The Impact of International Financial Reporting Standards on the Canadian Pharmaceutical and Life Sciences Sector
The following publication discusses the key accounting issues relevant to pharmaceutical and life sciences companies as they make their conversion to International Financial Reporting Standards.

IFRS in Canada: Potential IFRS Liability Treatment for REIT Units
Under International Financial Reporting Standards (IFRS), it’s possible that units of open-ended Canadian real estate investment trusts (REITs) could be reclassified as a liability rather than equity.

Putting IFRS in motion: The impact of International Financial Reporting Standards (IFRS) on the Canadian manufacturing and consumer products sector
This PwC publication shares some of the significant differences between Canadian GAAP and IFRS that will impact manufacturing and consumer products companies.

Putting IFRS in motion: The potential impact of International Financial Reporting Standards (IFRS) on the Canadian Technology Sector
This publication describes what issues the Canadian technology sector could face when making the transition to International Financial Reporting Standards from Canadian GAAP.

Banking Review: Finding competitive advantage through adversity
This issue of the Banking Review focuses on some of the key issues within the Canadian banking industry, including IFRS, boosting profitability and the availability of capital to Canadian borrowers.

Real Measures For Market Realities
The following publication discusses which indicators should properly be used to evaluate true company performance and how companies can manage their performance while markets adjust to new economic realities.

Karabus Management: Leading Retail Practices
The following presentation was given by Antony Karabus of Karabus Management at the 2008 Retail Forward Strategy Outlook conference. Karabus Management had recently been acquired by PricewaterhouseCoopers Canada

IFRS for Private Companies
This new PwC brochure covers some of the issues private companies need to think about as Canada moves to adopt IFRS by 2011

Putting IFRS in motion: The impact of International Financial Reporting Standards (IFRS) on the Canadian retail and consumer sector
This PwC Canada publication highlights some of the differences between Canadian GAAP and IFRS for the retail and consumer industry.

Transitioning to IFRS for Investment Funds
On September 22, 2008, PricewaterhouseCoopers’ delivered the following presentation at the Toronto Board of Trade, covering a variety of topics pertaining to IFRS and investment funds.

The Road Ahead: Challenges for investment funds in a world of change Accounting for investments under IFRS — Consolidation
The following publication discusses many of the key issues arising out of Canada’s adoption of IFRS as it pertains to the investment management industry.

Getting Ready for IFRS: What Directors Need to Know
Boards of directors need to be engaged now to be strategic and address the implications of the conversion to International Financial Reporting Standards for their organizations.

Putting IFRS in Motion: The Impact of International Financial Reporting Standards (IFRS) on the Canadian Engineering and Construction Sector
The following publication highlights some of the significant differences between Canadian GAAP and International Financial Reporting Standards (IFRS) for the engineering and construction industry

Putting IFRS in Motion: The impact of International Financial Reporting Standards (IFRS) on the Canadian real estate sector
This publication provides an overview of the specific challenges facing the Canadian real estate industry as part of the conversion to International Financial Reporting Standards (IFRS).

Are You Ready for IFRS?
PwC's publication addresses major questions that CIOs need to consider as part of their organization's adoption of International Financial Reporting Standards (IFRS).

Putting IFRS in Motion: The impact of International Financial Reporting Standards (IFRS) on the Canadian insurance sector
This publication provides an overview of the specific challenges facing the Canadian insurance industry as part of the conversion to International Financial Reporting Standards (IFRS).

Putting IFRS in Motion: Are you on track?
This publication provides readers with an understanding of the background and context behind the decision to adopt IFRS and the key strategic issues they’ll face during the conversion process.

Putting IFRS in motion: The impact of International Financial Reporting Standards (IFRS) on the Canadian forest, paper and packaging industry
This brochure discusses issues that the Canadian forest, paper and packaging sector may face when adopting IFRS and how PwC professionals can help.

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.

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.

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.

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.