Canadian Generally Accepted Accounting Principles (Canadian GAAP) for public enterprises have transitioned to International Financial Reporting Standards (IFRS) beginning January 1, 2011. IFRS will apply to most Canadian publicly accountable enterprises for financial years beginning on or after January 1, 2011.
The Canadian Securities Administrators amended securities legislation to reflect Canada’s changeover to IFRS. In addition, we published a few staff notices in the period leading up to the changeover to IFRS. These notices provide guidance relating to the changeover and its effect on a company’s regulatory filings.
We assembled the following information to help issuers and investors assess how the changeover affects financial disclosure:
1. View the continuous disclosure filing schedule for 2010-2011.
2. Consult the following pages for policies, instruments, and forms that apply to an issuer’s filings for:
Financial years beginning before January 1, 2011
Financial years beginning on or after January 1, 2011
3. Additional guidance for issuers filing an offering document during their year of transition to IFRS.
4. Additional guidance on the statements and reconciliations required in each financial period in the year of changeover (interim and annual)
5. Other continuous disclosure guidance
6. Are you an investor or an analyst? If so, the Canadian Institute of Chartered Accountants (CICA) developed some helpful guidance material on IFRS 
specifically addressed to investors and analysts.
7. Are you a board/audit committee member? If so, the CICA developed some specific IFRS guidance material that applies to you and your role.
