Financial Reporting Release, August 2007

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This issue of Financial Reporting Release discusses a new era where International Financial Reporting Standards (IFRS) — not US GAAP — dominates the Canadian financial reporting landscape. To learn more, topics in this issue include:

Implementing IFRS in Canada
IFRS in the US
Canadian GAAP for Private Enterprises
Financial Instruments and Private Enterprises
Complexity in Accounting
Inventories
The Matching Principle
Pension Plans
Rate-Regulated Enterprises
Going Concern Uncertainty
Not-for-Profit Organizations (“NPO”)
Standardized Distributable Cash in Income Trusts
Emerging Issues Committee (“EIC”) Abstracts

Financial Reporting Release, August 2007 (162 KB)
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For an indepth analysis of the most notable financial reporting developments, read our bi-annual review, Financial Reporting Release.

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