Discussing an IFRS changeover plan in the MD&A
14 Aug 2008
As part of their programme to provide guidance to clients and others on Canada's transition to IFRSs, Deloitte (Canada) has published How to Monitor a Sea Change: Discussing Your IFRS Changeover Plan in the MD&A.
This booklet discusses the contents of a changeover plan and how to explain the plan in a company's 'Management Discussion and Analysis'. A sample changeover plan is included. Click to download English and French versions:
- How to Monitor a Sea Change (PDF 243k)
- Comment Surveiller un Changement Profond (PDF 225k)