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A comparison of IFRS and local GAAP for investment funds

The change to International Financial Reporting Standards (IFRS) in Canada continues to be on the minds of many as transition nears. In this publication, we summarize some of the major areas in IFRS that could have a material impact on an investment fund's financial reporting, including certain differences between Canadian GAAP, IFRS and local reporting frameworks in Australia, Hong Kong, India, Japan and Singapore