Publications

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The publications in this section are focused on the implications of the new International Financial Reporting Standards to your industry. In addition to industry-specific publications, this section includes PwC’s commentary on technical updates, pronouncements and general business implications of IFRS.

Recent Additions


		2009 Energy Survey Q2 Update – Ready? Set? Go?: Taking Part in the IFRS Race This quarterly update focuses on the state of readiness in the adoption of International Financial Reporting Standards (IFRS) within the energy industry as viewed by financial professionals.

		Crossing Over to IFRS: Frequently Asked Questions This newsletter contains a memorandum which discusses questions that have frequently arisen about the transition balance sheet, and other related issues, resulting from mandatory adoption of IFRS in Canada in 2011.
		Tax Memo: The Move to IFRS: Tax Implications The move to International Financial Reporting Standards (IFRS) from current Canadian Generally Accepted Accounting Principles (Canadian GAAP) will fundamentally change the way Canadian companies report their business results.
		IFRS and US GAAP: similarities and differences - September 2009 This publication is a component of our IFRS readiness series. PwC is committed to helping companies with the conversion from US GAAP to IFRS and our publications demonstrate that commitment.
		IFRS Readiness in Canada: 2009 — Survey Highlights With the January 1, 2011 deadline for Canadian companies' transition to International Financial Reporting Standards (IFRS) looming on the horizon, a new survey by the Canadian Financial Executives Research Foundation (CFERF), the research institute of FEI Canada, and sponsored by PricewaterhouseCoopers (PwC), indicates that many companies will have a race to the finish line.
		IFRS in Motion: Keeping on Track This PricewaterhouseCoopers publication provides an overview of the key strategies common among companies that have successfully converted to International Financial Reporting Standards (IFRS).

Complete listing of Canadian IFRS publications

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

Canadian CFA Member Survey
The following survey gauged the level of knowledge, interest and communication surrounding International Financial Reporting Standards (IFRS) from those Canadians holding a Chartered Financial Analyst (CFA) designation.

2009-09-23 Crossing Over to IFRS: Frequently Asked Questions
This newsletter contains a memorandum which discusses questions that have frequently arisen about the transition balance sheet, and other related issues, resulting from mandatory adoption of IFRS in Canada in 2011.

2009-09-18 FYI Accounting Standards - September 2009
This newsletter contains the September 2009 edition of the CICA FYI Accounting Standards Report.

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.

IFRS Readiness in Canada: 2009
This PwC-sponsored survey shows varying degrees of readiness for Canadian companies transitioning to International Financial Reporting Standards (IFRS).

2009 Canadian Energy Survey: Performance under Pressure
For this year’s survey, PricewaterhouseCoopers partnered with JuneWarren-Nickle’s Energy Group to gauge the current sentiment of Canada’s oil and gas industry and to understand the key drivers impacting the sector.

Are Canadian companies ready for IFRS?
A survey by the Canadian Financial Executives Research Foundation and sponsored by PricewaterhouseCoopers, finds many companies racing to the January 1, 2011 deadline for transition to IFRS.

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.

Canadian GAAP or IFRS?
The Canadian Accounting Standards Board (AcSB) has recently released an exposure draft of Generally Accepted Accounting Principles (GAAP) for Private Enterprises.

IFRS News -- April 2009
IFRS News is a monthly global publication that provides Canadian-specific content in The Canadian Report, IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS). We hope you find it helpful as you move toward conversion.

FEI Breakfast Seminar Series: International Financial Reporting Standards (IFRS) Opportunities for Driving Value in Your Conversion
This PricewaterhouseCoopers' presentation given in select Canadian cities (Vancouver, Calgary, Edmnton, Toronto, and Ottawa) in March provides information and key lessons learned from some of our most significant IFRS engagements.

IFRS News -- March 2009
IFRS News is a monthly global publication that provides Canadian-specific content in The Canadian Report, IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS). We hope you find it helpful as you move toward conversion.

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 Motion: Keeping on Track
This PricewaterhouseCoopers publication provides an overview of the key strategies common among companies that have successfully converted to International Financial Reporting Standards (IFRS).

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.

IFRS News -- February 2009
IFRS News is a monthly global publication that provides Canadian-specific content in The Canadian Report, IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS). We hope you find it helpful as you move toward conversion.

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

IFRS News -- January 2009
IFRS News is a monthly global publication that provides Canadian-specific content in The Canadian Report, IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS). We hope you find it helpful as you move toward conversion.

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.

IFRS: Managing Change for the Tax Function
The tax function will not be immune from International Financial Reporting Standards. IFRS may impact how a company measures and reports pre-tax income which is the foundation for tax computations.

IFRS News -- December 2008
IFRS News is a monthly global publication that provides Canadian-specific content in The Canadian Report, IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS). We hope you find it helpful as you move toward conversion.

2008-12-12 FYI Accounting Standards -- December 2008
This newsletter contains the December 2008 edition of the CICA FYI Accounting Standards Report.

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.

IFRS News -- November 2008
IFRS News is a monthly global publication that provides Canadian-specific content in The Canadian Report, IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS). We hope you find it helpful as you move toward conversion.

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.

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

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.

2008-10-15 Amendments to IAS 39 and IFRS 7
This Newsletter describes the recent amendment by the IASB of the standards on reclassification of financial assets, IAS 39 and IFRS 7.

IFRS News -- October 2008
IFRS News is a monthly global publication that provides Canadian-specific content in The Canadian Report, IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS). We hope you find it helpful as you move toward conversion.

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.

IFRS presents opportunities for efficient IT systems, businesses
The globalization of business has led to the need for a set of common, high-quality accounting standards.

IFRS News -- September 2008
IFRS News is a monthly global publication that provides Canadian-specific content in The Canadian Report, IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS). We hope you find it helpful as you move toward conversion.

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

Financial Reporting Release, August 2008
In this issue: The Future of IFRS, Canadian GAAP until the Transition to IFRS, CSA Views on Transitioning to IFRS, IFRS for Extractive and Rate-Regulated Enterprises, Canadian GAAP for Private Enterprises, Fair Value Accounting, Complexity in Accounting for Financial Instruments, Not-for-Profit Organizations, Emerging Issues Committee Abstracts, Appendix: IASB Projects in the Pipeline

IFRS News -- July/August 2008
IFRS News is a monthly global publication that provides Canadian-specific content in The Canadian Report, IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS). We hope you find it helpful as you move toward conversion.

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

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).

2008-07-04 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2008 Financial Statements (updated to June 30, 2008)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2008 (updated to June 30, 2008 and including CICA Release No. 49, July 2008).

2008-07-04 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2009 Financial Statements (updated to June 30, 2008)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2009 (updated to June 30, 2008 and including CICA Release No. 49, July 2008).

2008-07-04 Closing the GAAP: New US GAAP Pronouncements Affecting 2008 Financial Statements (includes developments to June 30, 2008)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2008 (includes developments to June 30, 2008).

2008-07-04 Closing the GAAP: New US GAAP Pronouncements Affecting 2009 Financial Statements (includes developments to June 30, 2008)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2009 (includes developments to June 30, 2008).

2008-07-03 FYI Accounting Standards - June 2008
This Newsletter contains the June 2008 CICA FYI Accounting Standards Report.

IFRS News -- June 2008
IFRS News is a monthly global publication that provides IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS) and may be helpful as you move toward conversion.

IFRS News -- May 2008
IFRS News is a monthly global publication that provides IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS) and may be helpful as you move toward conversion.

2008-05-09 Disclosure of Expected Changes in Accounting Policies Related to Adopting IFRS as Canadian GAAP
This newsletter announces guidance from Canadian Securities Administrators relating to disclosure of expected changes in accounting policies relating to an issuer's changeover to International Financial Reporting Standards as the basis to preparing its finanacial statements.

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.

2008-05-07 FYI Accounting Standards -- April 2008
This newsletter contains the April 2008 CICA FYI Accounting Standards Report.

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.

IFRS News -- April 2008
IFRS News is a monthly global publication that provides IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS) and may be helpful as you move toward conversion.

Tax Memo: The Move to IFRS: Tax Implications
The move to International Financial Reporting Standards (IFRS) from current Canadian Generally Accepted Accounting Principles (Canadian GAAP) will fundamentally change the way Canadian companies report their business results.

2008-04-08 Accounting Standards Board Issues Long-Awaited IFRS Exposure Draft
This newsletter discusses the AcSB exposure draft, recently released for comment, which proposes to incorporate International Financial Reporting Standards into the CICA Handbook.

IFRS News -- March 2008
IFRS News is a monthly global publication that provides IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS) and may be helpful as you move toward conversion.

2008-03-05 Transition to IFRS for Pension Plans
This newsletter discusses the recent CICA Accounting Standards Board decision for pension plans to continue using Section 4100, Pension Plans, after the changeover to IFRS.

IFRS News -- February 2008
IFRS News is a monthly global publication that provides IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS) and may be helpful as you move toward conversion.

2008-02-14 IFRS Mandatory for Publicly Accountable Enterprises in 2011. Securities Regulators Proposing Changing Rules on Acceptable GAAP
This newsletter discusses rule changes on acceptable GAAP proposed by CSA in light of the Accounting Standards Board's confirmation that publicly accountable profit-oriented enterprises will be required to use IFRS in 2011.

2008-02-12 FYI Accounting Standards -- February 2008
This Newsletter contains the February 2008 CICA FYI Accounting Standards Report.

Financial Reporting Release, January 2008
In this issue: The Future of Canadian GAAP; The Future of US GAAP; Fair Value and Asset Backed Commercial Paper; Business Combinations; Non-Controlling Interest; Joint Ventures; Owners’ Equity; Rate-Regulated Enterprises; Rate-Regulated Enterprises; SOX North; OSC Continuous Disclosure Review; Emerging Issues Committee.

2007-12-12 CICA 3862 and CICA 1535 Disclosures: New Requirements and Comparison with Existing Requirements
This newsletter provides an overview of the new capital and financial instruments disclosure standards, including illustrative examples, and a comparison between the existing disclosure requirements and CICA 1535 and CICA 3862.

2007-12-03 CICA Issues Draft Framework for Owner Managed Enterprises
This newsletter contains the highlights of the CICA draft Framework for Owner Managed Enterprises

2007-11-23 SEC Takes Action to Improve Consistency of Disclosure to US Investors in Foreign Companies
The SEC has recently announced that it will accept IFRS financial statements from foreign private issuers in the US without reconciliation to US GAAP.

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.

2007-11-12 High Level Overview of CICA Handbook Section 3862, Financial Instruments -- Disclosures, and Section 1535, Capital Disclosures
This newsletter provides a high level overview of CICA Handbook Sections 3862 and 1535.

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.

2007-10-18 Similarities and Differences: A Comparison of IFRS and US GAAP (2007 Update)
For businesses wishing to understand the similarities and differences between US GAAP and IFRS, this newsletter spotlights a PwC publication comparing the two accounting languages.

Investment Management: Similarities and differences* -- A comparison of International Financial Reporting Standards, US GAAP and Canadian GAAP for Investment Funds
This PwC publication provides a broad understanding of the key similarities and differences between IFRS, US GAAP, and Canadian GAAP specifically with reference to investment funds.

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.