CPA Canada investment funds standing committee: December 2012 update

This bulletin provides information on current and upcoming resources from Chartered Professional Accountants of Canada (CPA Canada)’s Investment Funds Standing Committee that will help you with your IFRS adoption.

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Make sure your knowledge of accounting and financial reporting relating to Canadian investment funds is complete. Investment Funds Update: Bulletin 3 (December 2012) outlines CPA Canada’s Investment Funds Standing Committee work with various stakeholders in the investment funds industry, including the Investment Funds Institute of Canada (IFIC) Accounting Advisory Working Group.

Our goal is to develop application guidance on:

  • IFRS — first-time adoption of IFRS by investment funds
  • National Instrument 81-106 — continuous disclosure requirements for investment funds
Our focus is on helping investment entities in Canada that are publicly accountable enterprises meet the requirement to adopt IFRS for their annual reporting periods beginning on or after January 1, 2014.