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.

PwC Canada’s IFRS Survey
Insights into IFRS Standards in Motion - High Priority Projects: A PwC Canada Survey Report.



Complete listing of Canadian IFRS 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.

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.

2012-01-10 Closing the GAAP: New Canadian GAAP Pronouncements (includes developments to December 31, 2011)
This newsletter presents a summary of new Canadian GAAP pronouncements in Part II, III, and IV of the CICA Handbook relevant to financial statements prepared in accordance with Canadian GAAP (includes developments to December 31, 2011).

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.

2011-10-31: Earnings Subtotals in IFRS Financial Statements Questioned by Securities Regulators
This newsletter provides an overview of recent questions raised by securities regulators about the use of some earnings subtotals in IFRS financial statements.

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.

PwC Canada’s IFRS Survey
Insights into IFRS Standards in Motion - High Priority Projects: A PwC Canada Survey Report.

Accounting Standards for Private Enterprises (ASPE)
For the first time since its inception, there will be significant changes to accounting standards for private enterprises (ASPE). Are you affected?

Resources on the Accounting Standards for Private Enterprises (ASPE)
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).

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.