Canadian Publications

Financial Reporting Release, January 2014
Originally designed to bring the two GAAPs together on a fast track basis, and keep them aligned, IFRS soon settled into the accounting equivalent of long-term trench warfare.

Financial Reporting Release, August 2013
What’s new when it comes to Canadian public company financial reporting? It’s all a matter of perspective, because depending on who you ask, either nothing is new, or a lot is.

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.

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.

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).