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Continuous Disclosure Guide - February 22, 2016
Over the last few years, regulators have issued a number of notices providing guidance and suggested best practices relevant to continuous disclosure...
Canada
3 Mar 2016
2
OSC Issues IFRS Tip Sheet For Investment Funds
On January 23, the OSC's Investment Funds and Structured Products Branch released a tip sheet to assist investment funds in completing their first IFRS annual statements.
Canada
6 Feb 2015
3
CSA Adopt Transition Date For Investment Funds To Move To IFRS
The Canadian Securities Administrators announced yesterday that they have finalized changes that will transition financial reporting for investment funds to IFRS.
Canada
10 Oct 2013
4
OSC Identifies IFRS Areas Of Interest
Last week, the OSC's Office of the Chief Accountant published a staff notice highlighting selected areas of interest with respect to financial reporting in the era of IFRS, and identifying areas for closer examination during 2012.
Canada
7 Mar 2012
5
CSA Answer IFRS-Related Questions Regarding Accounting Policies
Last week, the Canadian Securities Administrators (CSA) issued a Staff Notice in response to questions they have received regarding disclosure about accounting policies in issuers' interim and annual MD&A.
Canada
21 Apr 2011
6
CSA Provide Update On IFRS Transition For Investment Funds
On April 12, the CSA published a notice regarding the adoption of IFRS by Canadian investment funds. As we discussed in a blog post of March 24, the CSA recently decided to delay the implementation of IFRS for investment funds to reflect the decision by the Canadian Accounting Standards Board to defer the transition to IFRS for investment companies to January 1, 2013.
Canada
21 Apr 2011
7
Reminder Regarding 30-Day Extension For First IFRS Interim Financial Reports
Issuers filing their first IFRS interim financial report should keep in mind that the filing deadline has been extended by 30 days.
Canada
20 Apr 2011
8
OSC Staff Provides Views Of Investment Fund Prospectus Disclosure
The OSC released a notice today setting out the views of OSC Staff on the disclosure required by investment funds that use Form 41-101F2 (pre-IFRS version, IFRS version) when filing prospectuses.
Canada
8 Mar 2011
9
Continuous Disclosure Guide - 2011
Over the past year, regulators have issued a number of notices providing guidance and suggested best practices relevant to continuous disclosure, most notably relating to the transition to IFRS effective January 1, 2011.
Canada
8 Mar 2011
10
OSC Publishes Top 10 Tips for IFRS Filers
Earlier this week, the Ontario Securities Commission published an online guide to assist issuers in preparing their first IFRS interim financial report.
Canada
29 Nov 2010
11
Ontario Proposes IFRS-Related Changes to Commodity Futures Act Regulation
The Ministry of Finance recently announced proposed changes to Regulation 90 under the Commodity Futures Act to ensure consistency with IFRS terminology.
Canada
9 Nov 2010
12
CSA Release Environmental Reporting Guidance
The Canadian Securities Administrators released guidance this week to assist reporting issuers, other than investment funds, on continuous disclosure requirements relating to environmental matters.
Canada
2 Nov 2010
13
On The Road To IFRS In 2011: Disclosure And Other Legal Issues For Canadian Companies To Consider
As the Canadian implementation date for the changeover from Canadian generally accepted accounting principles (Canadian GAAP) to international financial reporting standards (IFRS) approaches, the broad potential impact is becoming more apparent.
Canada
2 Mar 2009
14
Implications For Investment Funds Of New Standards For Canadian GAAP
The Accounting Standards Board of the Canadian Institute of Chartered Accountants has issued a new set of financial reporting standards that address accounting and disclosure for financial instruments.
Canada
11 Dec 2006
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