International Financial Reporting Standards (IFRSs)

OSFI Guidance & Letters

• April 30, 2010 - Draft Accounting Guideline Revisions for Conversion to International Financial Reporting Standards (IFRSs)
• March 31, 2010 - Conversion to International Financial Reporting Standards (IFRSs) by Federally Regulated Entities (FREs)
  • Accompanying Letter
• October 21, 2009 - Draft Advisory - Conversion to International Financial Reporting Standards by Federally Regulated Entities
  • Accompanying Letter
• May 28, 2009 letter - Progress Reports Feedback on initial reports and expectations going forward 
• October 31, 2008 - Optional Accounting Policy Changes Arising From the Adoption of IFRS 4
  “Insurance Contracts”
  • Discussion Paper - CIA Standards for Insurer Public Financial Reporting
• October 7, 2008 letter - Requirements for Progress Reports
• April 25, 2008 letter - OSFI's views on three issues relating to move to IFRSs

IFRS Mailbox

• For General Inquiries

IFRS Final Returns and Instructions

• 2010 / 2011 Annual Updates to the Returns and Instructions
• Q1 2011 Updates to BCAR Return and Instructions for IFRS for Deposit-taking Institutions

Links to Other IFRS Sites

• Accounting Standards Board
• International Accounting Standards Board
• Financial Accounting Standards Board