Comparison of Canadian GAAP and IFRSs

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14 Aug 2006

The staff of the Accounting Standards Board of Canada (AcSB) has published a high-level comparison of current Canadian standards and IFRSs.

Its purpose is to provide information about the extent of similarity between Canadian GAAP and IFRSs. The comparison reflects AcSB and IASB standards at 31 March 2006. The comparison covers significant differences only and does not include all of the differences that might arise in a particular entity's circumstances. It is not intended for use in preparing financial statements. AcSB staff is also maintaining a more detailed comparison for those interested in comparison at a technical level. It is available on the AcSB's Website. Click to (PDF 286k). There's a permanent link on our Canada Page. Deloitte is grateful to the AcSB for allowing us to post this comparison. We have Other Comparisons Here.

Correction list for hyphenation

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