Third statement of financial position: Reporting alert

Has your organization adopted a new International Financial Reporting Standard (IFRS) which requires retrospective application? If yes, a third statement of financial position may be required.

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CPA Canada Reporting Alert: Third Statement of Financial Position explains when it is necessary to prepare a third statement of financial position when applying IFRS.

Understand the factors affecting the need for a third statement of financial position, including:

  • the retrospective application of an accounting policy change
  • the correction of an error
  • the reclassification of items in the financial statements


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