|
To date, the CSA has issued three staff notices related to the adoption of IFRS: CSA Staff Notice 33-314 (July 2009) This notice updates registrants on the position of staff of the Canadian Securities Administrators (CSA staff) on whether all non-SRO registrants should be required by securities legislation to use International Financial Reporting Standards (IFRS) for financial years beginning on or after January 1, 2011. CSA Staff Notice 52-324 (May 2009) - use of IFRS by a domestic issuer1 for periods beginning prior to January 1, 2011,
- requirements for interim financial statements in the year of IFRS adoption, and
- reference to IFRS and Canadian GAAP.
CSA Staff Notice 52-321 (June 2008) - Early adoption of IFRS
- Use of US GAAP
- Reference to IFRS-IASB
CSA Staff Notice 52-320 (May 2008) - MD&A Disclosure Guidance - Expected Changes in Accounting Policies on adoption of IFRS
|