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OSC IFRS Release No. 1 – Filing Deficiencies in First IFRS Interim Financial Reports

  • IFRS - OSC Image

Sep 30, 2014

On September 30, the Investment Funds and Structured Products Branch of the Ontario Securities Commission (OSC) issued this Release which highlights the deficiencies noted during the OSC’s review of the first IFRS interim financial reports filed by investment funds for the period ended June 30, 2014.

The purpose of these releases is to alert investment fund issuers, their managers and advisers about filing deficiencies noted by staff in IFRS financial reporting by investment funds.

Review the release.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.