International Financial Reporting Standards
The resources below provide guidance and support for understanding and applying International Financial Reporting Standards (IFRSs).
- Guide to IFRSs in Canada - IAS 16 Property, Plant and Equipment
(64 pages | CPA Canada | 2013)
- Guide to IFRSs in Canada - IAS 36 Impairment of Assets (58 pages | CPA Canada | 2013)
- Viewpoint: IAS 36 Impairment of Assets – Fair Value Disclosures
(4 pages | CPA Canada/EPAC/CAPP | 2013)
- Reporting Alert: Leases (8 pages | CPA Canada | 2013)
Application considerations for specific standards including viewpoints on circumstances unique to extractive industries.
CICA Reporting Alerts summarizing new and revised standards plus sortable table linking to additional resources.
Illustrative financial statements, checklists and other resources.
Communicating with clients, lenders and other stakeholders.
Analysis and assessment of pending changes, including links to exposure drafts and documents for discussion.
Publications, courses and examples from companies that have already made the transition to IFRS.