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Deloitte Canada IFRS transition newsletter

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14 Mar 2009

Deloitte Canada has published a special March 2009 issue of their 'Countdown' newsletter on IFRS transition in Canada.

This special edition provides a summary of the Exposure Draft Adopting IFRSs in Canada, II released on 12 March by the Canadian Accounting Standards Board (AcSB). This is the second IFRS-specific exposure draft released by AcSB and builds on the April 2008 exposure draft. Topics covered include:
  • Incorporation of IFRSs into the Handbook
  • Proposed definition of a publicly accountable enterprise
  • Confirmation of the effective date of IFRSs
  • Exposure of new introductory material for the Handbook
  • Exposure of changes to IFRSs since the 2007 bound volume (which was exposed in ED I)
  • IFRS 1 First-time Adoption of IFRSs
  • Emerging Issues Committee (EIC) Abstracts
The comment period ends on 15 May 2009. The regular monthly issue of Countdown will be published later in March. Click below for: Here are the two AcSB exposure drafts themselves:

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