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Information on IFRS
Corporate Finance IFRS Releases
- OSC Corporate Finance - IFRS Release No. 2 - A Reminder Before You File Your First IFRS Interim Financial Report
- OSC Corporate Finance - IFRS Release No. 3 - IFRS Interim Financial Reports – Tips for Q2 and Q3
- OSC Corporate Finance – IFRS Release No. 4 - IFRS Transition – Prospectus Issues
- OSC Corporate Finance – IFRS Release No. 5 - First IFRS Annual Financial Statements – Tips for Year End
Corporate Finance IFRS Guidance
- IFRS Issuer Guide - Top 10 Tips for Public Companies filing their First IFRS Interim Financial Report
- INVESTING IN THE NEW ERA - What Investors Need To Know About IFRS Transition
- DECIPHERING IFRS - What Analysts Need To Know About IFRS Transition
Office of the Chief Accountant
- OSC Staff Notice 52-723 - OCA Financial Reporting Bulletin 2016
- OSC Staff Notice 52-721 - OCA Financial Reporting Bulletin September 2013
- OSC Staff Notice 52-720 - OCA Financial Reporting Bulletin February 2012
- Guidelines for Requests for Consultations with the OCA
- National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards
- CSA Staff Notice 52-306 Non-GAAP Financial Measures and Additional GAAP Measures
OSC and CSA Staff Notices Related to IFRS
- CSA Staff Notice 52-328 - Disclosures About Accounting Policies in the Year of Changeover to International Financial Reporting Standards
- CSA Staff Notice 52-320 - Disclosure of Expected Changes in Accounting Policies Relating to Changeover to International Financial Reporting Standards
- CSA Staff Notice 52-326 - IFRS Transition Disclosure Review
- OSC Staff Notice 52-718 - IFRS Transition Disclosure Review