Accounting Standards
All investment funds in Canada will be required by the Canadian Securities Administrators (CSA) to adopt International Financial Reporting Standards (IFRS) for fiscal years commencing January 1, 2014. Early adoption is also permitted.
IFRS is in a constant state of enhancement and revision. IFIC has commented on several proposed changes to IFRS and will continue to comment on any proposed standard which may impact accounting standards for investment funds.
Documents
2018
Investment Fund IFRS Toolkit (July 2018)
Amended the document to delete references to various accounting standards which are no longer applicable
2017
2012
2009
Amended the document to delete references to various accounting standards which are no longer applicable
