Financial Reporting Release, January 2010

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Attached below is an electronic copy of the January 2010 issue of Financial Reporting Release. Topics covered include:

  • IFRS in Canada
  • Canadian GAAP for private enterprises
  • Canadian GAAP for pension plans
  • Canadian GAAP for not-for-profit organizations
  • Auditing standards in Canada
  • Towards a single global GAAP
  • Financial instruments
  • Loans and trade receivables, and related revenue
  • Provisions
  • Securities Commissions’ continuous disclosure reviews
  • Emerging issues committee abstracts