Canadian securities regulators provide guidance on IFRS transition disclosures
18 Apr 2011
The Canadian Securities Administrators (CSA) have published CSA Staff Notice 52-328, Disclosures About Accounting Policies in the Year of Changeover to International Financial Reporting Standards.
This notice responds to specific questions CSA staff have received on disclosure about accounting policies in an issuer's interim and annual Management's Discussion and Analysis (MD&A) in the year of changeover to International Financial Reporting Standards (IFRS).
Click for CSA Staff Notice 52-328 Disclosures About Accounting Policies in the Year of Changeover to International Financial Reporting Standards (link to CSA website).
