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The Voice of Canada’s Investment Funds Industry

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.


Investment Fund IFRS Toolkit (July 2018)

Amended the document to delete references to various accounting standards which are no longer applicable

Investment Fund IFRS Toolkit (November 2017)

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

Submission to MFDA on MFDA Report of Task Force on Governance Issues - 07 2009

International Financial Reporting Standards (IFRS)

Submission to OSC - OSC Statement of Priorities for Fiscal Year Ending March 31, 2011 (February 15, 2010)