Financial Reporting Release, January 2013
This issue discusses the efforts of the IASB and FASB to improve and converge IFRS and US GAAP, as well as the steps Canada is taking towards enhancing audit quality.
Financial Reporting Release, September 2012
This issue discusses changes in accounting and regulatory requirements coming into effect, many of which have a 2013 deadline.
Practical guide to IFRS: IFRS 10 for asset managers
This publication sets out a framework for an asset manager to use when interpreting IFRS 10 to determine whether control exists − in particular, the assessment of principal versus agent.
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.
2011-12-16 Fair Value of Financial Instruments - Key IFRS Reminders
This newsletter discusses key IFRS reminders for fair value of financial instruments.
2011-11-30 Impairment of AFS Equity Instruments Under IFRS - Key Reminders for Year-end
This newsletter discusses key reminders for year-end about impairment of AFS equity instruments under IFRS.
IFRS standards in motion
The following publication discusses how leasing changes to International Financial Reporting Standards will impact all landlords in the Real Estate industry.
The new IFRS lease accounting standard will have business implications for all real estate landlords
The proposed changes to lease accounting would have practically all leases recorded on the balance sheet of lessees, removing the distinction between operating and financing leases.
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.
Putting IFRS in motion - Benchmarking financial reporting in Canada’s energy industry
Read this PwC publication to find out how energy companies have adapted to the transition to IFRS and what the impact has been on their day-to-day accounting.
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.
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.
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.
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.
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
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.
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.
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).
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.
Insurance Review, Winter 2009
The Winter 2009 edition of Insurance Review provides information on how to enhance the value of actuarial support, examines property tax and reviews recent key accounting, regulatory and tax developments.
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
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.
Insurance Review, Special Edition
In this special edition of the Insurance Review, PwC explores some of the issues insurance companies may be facing in the wake of the economic crisis
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.
Insurance Review, Fall 2008
Insurance Review’s Fall 2008 issue shares developments on the European Union’s new capital management regime and its impact on Canadian insurers. It also discusses transfer pricing issues and IFRS preparation.
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.
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).
Insurance Review, Summer 2008
Insurance Review, Summer 2008 addresses workplace challenges, contains insights into enterprise risk management, and discusses the impact of Canada’s impending conversion to 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.
Insurance Review, Spring 2008
This issue of Insurance Review discusses two surveys examining key performance indicators (KPIs) in the insurance industry. It also provides information on IFRS and an update on GST developments.
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.
Insurance Review, Summer 2007
This issue of Insurance Review discusses the IASB’s two-phase approach to develop a thorough IFRS for insurance contracts and highlights the impact of the Department of Finance’s new GST measures.
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.
Insurance Review, Spring 2007
This issue of Insurance Review shares best practices for mergers and acquisitions (M&A) success, achieving customer centricity and highlights current tax developments.
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.
Perspectives on the Canadian Banking Industry -- Putting International Financial Reporting Standards (IFRS) in Motion
The International Accounting Standards Board's (IASB) adoption of the IFRS, means financial institutions around the globe, including Canada's banks, must change the way they present business results to analysts, investors and other stakeholders.