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International Financial Reporting Standards
IFRS compared to Canadian GAAP : An overview (Second Edition 2008/9)
December 2008 Canada
The purpose of this publication is to assist you in understanding the significant differences between International Financial Reporting Standards (IFRS) and Canadian Generally Accepted Accounting Principles (Canadian GAAP).
This publication does not discuss every possible difference; rather, it is a summary of those differences that we have encountered most frequently in practice, resulting from either a difference in emphasis or specific application guidance. The focus of this publication is on recognition, measurement and presentation, rather than on disclosure; therefore disclosure differences generally are not discussed. However, areas that are disclosure based, such as segment reporting, are included.
Generally the standards and interpretations included in this publication are those that have been currently issued at July 31, 2008 and that will be effective for a calendar year-end company's annual reporting for the year ended December 31, 2011.
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Order your copy here.
Alternatively, download an electronic version of this publication.
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