This course outlines the required and suggested note disclosures under International Financial Reporting Standards. The course will present the disclosure standards by major financial statement area (i.e. specific assets, liabilities, equity, revenue, expenses, cash flow, and others such as contingencies, commitments, subsequent events, related party transactions, etc.). The course will provide a review of the relevant standards, a comparison with existing Canadian GAAP and sample notes. Participants will work on various mini-cases where they are to draft a note disclosure, or determine what is wrong with the notes.