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.

Get your downloadable electronic copy.

Download Now

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

Highlights

Gain practical organizational insights and learn from industry experts at this annual event for not-for-profit financial leaders.