Assurance and Accounting Library

View the list below for a range of assurance and accounting publications and illustrative financial statements available for download. Topics include International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-For-Profit Organizations (ASNPO), Public Sector Accounting Standards (PSAB), and other financial reporting issues.

Date	Title	Publication
May 13, 2013	IFRS Intelligence
May 07, 2013	Need to Know: Financial Instruments: Expected Credit Losses (Exposure Draft)
May 06, 2013	IFRB - ESMA’s thirteenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)	IFRB 2013/11
Apr 29, 2013	Need to Know: IFRS 10 - Consolidated Financial Statements
Apr 25, 2013	PSAB at a Glance: Introduction to Accounting Standards that Apply only to Government Not-for-Profit Organizations (the PS 4200 Series)
Apr 25, 2013	PSAB at a Glance: Section PS 4200 - Financial Statement Presentation by Not-for-Profit Organizations
Apr 25, 2013	PSAB at a Glance: Contributions
Apr 25, 2013	PSAB at a Glance: Section PS 4230 - Capital Assets Held by Not-for-Profit Organizations
Apr 25, 2013	PSAB at a Glance: Section PS 1201 - Financial Statement Presentation
Apr 15, 2013	IFRB - Defined Benefit Plans: Employee Contributions	IFRB 2013/10
Apr 03, 2013	ASNPO at a Glance: Section 4450 - Reporting Controlled and Related Entities by Not-for-Profit Organizations
Apr 02, 2013	PSAB at a Glance: Section PS 3100 - Restricted Assets and Revenues
Apr 02, 2013	PSAB at a Glance: Section PS 3410 - Government Transfers
Apr 02, 2013	PSAB at a Glance: Section PS 3510 - Tax Revenue
Apr 02, 2013	ASNPO at a Glance: Financial Statement Presentation
Apr 02, 2013	ASNPO at a Glance: Capital Assets
Apr 02, 2013	ASNPO at a Glance: Contributions
Mar 28, 2013	Need to Know: Classification and Measurement: Limited amendments to IFRS 9
Mar 27, 2013	2013 Q1 Interim IFRS Financial Statements Exploration
Mar 18, 2013	IFRB - Financial Instruments: Expected Credit Losses	IFRB 2013/09
Mar 07, 2013	IFRB - Novation of Derivatives and Continuation of Hedge Accounting	IFRB 2013/08
Mar 05, 2013	ASNPO at a Glance
Mar 05, 2013	PSAB at a Glance
Mar 04, 2013	ASNPO at a Glance: Section 1501 - First-time Adoption by Not-for-Profit Organizations
Mar 04, 2013	PSAB at a Glance: Section PS 2125 - First-time Adoption by Government Organizations

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