Canadian guide to interim financial reporting
23 Jul 2010
Deloitte (Canada) has published IAS 34 – Interim financial reporting: A Canadian perspective, a comprehensive reference source on interim financial reporting for financial statement preparers and users with a working knowledge of Canadian GAAP and securities requirements.
The guide is available in English and French.
The guide includes suggested model interim financial statements for a Canadian issuer in the post-IFRS changeover regime. These are based on the model interim financial statements provided in our global publication but tailored so that they look and feel, to the user, much more like the Canadian interims they have seen in the past without taking away from the mandatory IAS 34 requirements.
Click for:
- IAS 34 – Interim financial reporting: A Canadian perspective (English, PDF 684k, July 2010, 95 pages)
- IAS 34 – Information financière intermédiaire: Le point de vue canadien (French, PDF 777k, July 2010, 100 pages)
- (global publication, PDF 1,205k, March 2009, 76 pages)
- Our summary of IAS 34 Interim Financial Reporting
- Our IFRS related publications
