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IFRS-Canadian GAAP Differences Series
International Financial Reporting (IFR) Bulletins
This is one of BDO International's regular publications, focusing on the latest developments in the area of international financial reporting. Click here to review and download all latest issues.
IFRS - Preparing for the Conversion Process
The Canadian Accounting Standards Board recently confirmed January 1, 2011 as the date IFRS will replace current Canadian generally accepted accounting principles (Canadian GAAP) for publicly accountable enterprises. Over the next three years, public companies will need to prove the IFRS conversion process has indeed been implemented. Outlined below is a summary of the IFRS changeover process as broken down by key dates. Learn more
Model IFRS Financial Statements
These documents comprise model financial statements of a listed company, prepared in accordance with International Financial Reporting Standards.
The models are intended to be used as a source of technical reference, showing the suggested disclosures together with their sources. The statements and related notes cannot be expected to solve all complex technical problems. When faced with these, or where you have doubts, you should consult the standards referred to in the text or seek advice.
The file has been formatted for double sided printing, so that the guidance notes and technical references should print on the left-hand (even) pages and the financial statements on the right-hand (odd) pages. The model Financial Statements can be found in two versions:
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Ongoing Reporters: this model is designed for a company that has adopted IFRS in previous years and is therefore an ongoing IFRS reporter.
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First Time Adopters: this appendix to the ongoing reporter model is designed for a company that is adopting IFRS for the first time.
Learn more about our IFRS Services
