International Financial Reporting Standards
The resources below provide guidance and support for understanding and applying International Financial Reporting Standards (IFRSs).
- Guide to International Financial Reporting Standards in Canada
(Canadian Series | CPA Canada | 2014)
- Viewpoint: Capitalization of Borrowing Costs
(4 pages | CPA Canada/PDAC | 2014)
- Viewpoint: Revising an Existing Decommissioning Liability
(6 pages | CPA Canada/EPAC/CAPP | 2014)
- Reporting Alert: IFRIC 21 Levies
(7 pages | CPA Canada | 2014)
Application considerations for specific standards including viewpoints on circumstances unique to extractive industries.
CPA Canada 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.