Information on IFRS

• OSC Corporate Finance – IFRS Release No. 1 –Filing Deficiencies in Issuers’ First IFRS Interim Financial Reports

• OSC Corporate Finance – IFRS Release No. 2 – A Reminder Before You File Your First IFRS Interim Financial Report

  For December 31 year ends For March 31 year ends

  For June 30 year ends For September 30 year ends

• OSC Corporate Finance – IFRS Release No. 3 – IFRS Interim Financial Reports – Tips for Q2 and Q3

  For December 31 year ends For March 31 year ends

  For June 30 year ends For September 30 year ends

• 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

  For December 31 year ends For March 31 year ends

  For June 30 year ends For September 30 year ends

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