Monthly Archives: June 2009

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IFRS vs Canadian GAAP – PP&E – Impairment

Identification and measurement of impairments under IAS 36 are significantly different than Canadian GAAP 3063 – Impairment of Long Lived Assets.  […]

IFRS vs Canadian GAAP – PP&E – Impairment 2016-10-14T13:26:56+00:00

IFRS – Capitalization of PP&E Borrowing Costs

Under International Financial Reporting Standards (IFRS), borrowing costs are an additional aspect of Property, Plant and Equipment (PP&E) that is worthy of mention and review. […]

IFRS – Capitalization of PP&E Borrowing Costs 2016-10-14T13:26:56+00:00

IFRS and Change Management

Change Management will be an extremely important consideration as Canada transitions its accounting policies (Canadian GAAP) to International Financial Reporting Standards (IFRS) effective January 1, 2011 for all publicly accountable entities. […]

IFRS and Change Management 2016-10-14T13:26:56+00:00

IFRS – Investment Property and the Fair Value Model.

There is a difference in accounting treatment between International Financial Reporting Standards (IFRS) and Canadian GAAP with respect to “Investment Property. […]

IFRS – Investment Property and the Fair Value Model. 2016-10-14T13:26:57+00:00
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