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ARTICLE · 21 APRIL 2011

CSA Provide Update On IFRS Transition For Investment Funds

Stikeman Elliott LLP
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On April 12, the CSA published a notice regarding the adoption of IFRS by Canadian investment funds. As we discussed in a blog post of March 24, the CSA recently decided to delay the implementation of IFRS for investment funds to reflect the decision by the Canadian Accounting Standards Board to defer the transition to IFRS for investment companies to January 1, 2013.

CanadaFinance and Banking
The Securities Group
The Securities Group
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On April 12, the CSA published a notice regarding the adoption of IFRS by Canadian investment funds. As we discussed in a blog post of March 24, the CSA recently decided to delay the implementation of IFRS for investment funds to reflect the decision by the Canadian Accounting Standards Board to defer the transition to IFRS for investment companies to January 1, 2013.

In light of the delay by the IASB in publishing for comment a proposal to exempt investment companies from consolidating entities that they control, and the deferral of the IFRS transition date, CSA staff now intend to implement previously proposed IFRS-related amendments to National Instrument 81-106 Investment Fund Continuous Disclosure, subsequent to review and revision, prior to January 1, 2013.

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