Publications

The New Financial Instruments Disclosures
This PwC publication contains example disclosures that address the new classification disclosure requirements imposed by the amendments into Canadian GAAP, Section 3862 – Financial Instruments, Disclosures.

The Road Ahead
This issue of The Road Ahead looks at the fair value hierarchy for disclosures, which intends to provide information on financial statements about the relative reliability of fair value measurements.

A New Era: Redefining Ways to Deliver Trusted Advice
This PwC survey discusses the outlook for global wealth managers as well as the challenges and potential opportunities they face in the current economic environment.

Similarities and Difference
This PwC publication provides a detailed comparison of IFRS and local GAAP for investment funds and summarizes major areas in IFRS that could impact a fund's financial reporting.

Q&A On the PricewaterhouseCoopers Mutual Fund Survey Restoring Lost Confidence – Insights from the Industry
PwC Investment Management Practice national leader, Raj Kothari, discusses the recently released report " PricewaterhouseCoopers Mutual Fund Survey, Restoring lost confidence – Insights from the 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.

Key Dates for the Investment Fund Industry in Canada
This brochure outlines the key dates for the investment fund industry in Canada.

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.

Investment Management Industry Update: Section 3855 -- Fair valuation of securities traded in foreign markets
This article discusses the application of fair valuation techniques under Section 3855 for foreign securities affected by North American market activity after the foreign market closes.

National Instrument 81-106 Investment Fund Continuous Disclosure: Disclosure Checklist and Implementation Guide
This disclosure checklist and implementation guide aims to provide a template to assist our clients in complying with National Instrument 81-106 Investment Fund Continuous Disclosure regulatory disclosure requirements.

CICA Handbook Section 3465 Income Taxes, Application to Mutual Fund Corporations
In a previous newsletter, we summarized the status of a variety of important issues related to the application of CICA handbook Section 1100 Generally Accepted Accounting Principles to investment funds.

CICA Handbook Section 1100, Generally Accepted Accounting Principles — Look Before You Leap
This newsletter is focused on providing commentary on the investment management industry and the ramifications of the new CICA Section 1100.