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The Voice of Canada’s Investment Funds Industry

Accounting Standards

Since January 2014, all investment funds in Canada are required by the Canadian Securities Administrators (CSA) to adopt International Financial Reporting Standards (IFRS).

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Amended the document to delete references to various accounting standards which are no longer applicable


2012
IFIC Letter to OSC - Short Selling and NI 81-106 (September 7, 2012)