Companies
Information on IFRS
This section contains links to information and guidance provided by the OSC on the transition to International Financial Reporting Standards (IFRS). The information in this section should be taken as a guide.
Background Information
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: 52-720 - OCA Financial Reporting Bulletin February 2012
- Guidelines for Requests for Consultations with the OCA
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
