The IFRS changeover: A guide for users of financial reports

Learn more about the changeover to International Financial Reporting Standards (IFRS) so that you can better understand their effect on the financial statements.

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The IFRS conversion will have a significant impact on the nature and format of information included in financial statements. Users of financial reports must be able to distinguish reported performance changes caused by the IFRS transition from those caused by changes in the business. If you want to make better sense of financial reports under IFRS, check out The IFRS Changeover: A Guide for Users of Financial Reports.

You will learn:

Prepared by Chartered Professional Accountants of Canada (CPA Canada), Deloitte and Veritas Investment Research, this report addresses what financial statement users should know about the switch to IFRS, including:

  • information sources about the changeover
  • the effect of conversion on performance metrics
  • the impact on financial statements
  • key accounting issues to consider


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