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