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ARTICLE · 16 SEPTEMBER 2009

Issues Relating To Changeover To IFRS — More From CSA Staff

McCarthy Tétrault
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In our May 2008 issue, we reported on the push in Canada for the transition from the use of Canadian generally accepted accounting principles (GAAP) to the use of International Financial Reporting Standards (IFRS), and we discussed the Canadian Securities Administrators’ (CSA) Concept Paper 52-402 Possible Changes to Securities Rules Relating to International Financial Reporting Standards and CSA Staff Notice 52-320 Disclosure of Expected Changes in Accounting Policies Relating to Changeover to

CanadaFinance and Banking
Edward Kerwin
Edward Kerwin
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In our May 2008 issue, we reported on the push in Canada for the transition from the use of Canadian generally accepted accounting principles (GAAP) to the use of International Financial Reporting Standards (IFRS), and we discussed the Canadian Securities Administrators' (CSA) Concept Paper 52-402 Possible Changes to Securities Rules Relating to International Financial Reporting Standards and CSA Staff Notice 52-320 Disclosure of Expected Changes in Accounting Policies Relating to Changeover to International Financial Reporting Standards.

In our May 2009 issue, we reported on CSA Staff Notice 52-321 Early adoption of International Financial Reporting Standards, use of US GAAP and reference to IFRS-IASB and we discussed exemptive relief applications to permit early adoption of IFRS.

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