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Guide to International Financial Reporting Standards in Canada (Electronic) Collection (nouveau!)

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Guide to International Financial Reporting Standards in Canada (Electronic) Collection - Ce produit est offert sur les supports suivants: Collection InternetAdapted from the individual Guide to International Financial Reporting Standards publications, this new electronic collection provides key IFRS guidance in an electronic format. Now available on our website, the electronic Guide to IFRS Collection is searchable and includes direct links to the relevant standards in Part I of the CPA Canada Handbook – Accounting (Handbook).

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IFRS insights from a Canadian perspective

The Guide to International Financial Reporting Standards (Electronic) Collection looks at the application of specific IFRSs from a Canadian perspective. Originally written as individual publications, each guide contains an overview of the Standard’s key requirement, detailed analysis of select application issues, discussion of accounting policy choices, and summaries of a selection of significant judgments and estimates. In addition, each publication contains various practical application insights, including:

  • extracts from financial statements of Canadian entities
  • analysis of IFRS Discussion Group reports
  • summary of selected notices of Canadian provincial securities commissions
  • review of items discussed but never incorporated into the IASB agenda
  • summary of selected industry application viewpoints via the Viewpoints series
  • illustrative practical examples
  • statistics on particular IFRS applications

Only certain IFRSs have been selected for discussion and analysis within the collection, and the date the information is current to is listed as part of the content. The collection includes:

  • IAS 1 Presentation of Financial Statements
  • IAS 2 Inventories
  • IAS 7 Statement of Cash Flows
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 10 Events after the Reporting Period
  • IAS 12 Income Taxes
  • IAS 16 Property, Plant and Equipment
  • IAS 19 Employee Benefits
  • IAS 23 Borrowing Costs
  • IAS 34 Interim Financial Reporting
  • IAS 36 Impairment of Assets
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IAS 38 Intangible Assets
  • IFRS 2 Share-based Payment
  • IFRS 3 Business Combinations
  • IFRS 6 Exploration for and Evaluation of Mineral Resources
  • IFRS 8 Operating Segments
  • IFRS 10 Consolidated Financial Statements (including IFRS 12 Disclosure of Interests in Other Entities)
  • IFRS 11 Joint Arrangements
  • IFRS 13 Fair Value Measurement

Please note: Each publication has been carefully prepared, but necessarily contains information in summarized form and is, therefore, intended for general guidance only. It is not intended to be a substitute for reading the standard, detailed research, and/or the exercise of professional judgment.

Date de publication : Collection published Oct 2016; guides published individually

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