CSA Disclosure & Other Guidance

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