Preparers’ and auditors’ first impressions of the changeover to IFRS

Read about the views of preparers and auditors on the transition by Canadian public companies to International Financial Reporting Standards (IFRS).

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The Changeover to IFRS: Preparers’ and Auditors’ First Impressions of the Canadian Experience features insights on the conversion experiences of senior preparers and auditors, the effectiveness of their transition and the ongoing impact of IFRS on their accounting practices.

How others view the changeover to IFRS

Learn about preparers’ perspectives on IFRS in areas such as:

  • how they planned their conversion
  • the impact on their overall accounting practices
  • common challenges with compliance
  • effects on their financial statements
  • communications with stakeholders
  • costs of conversion

This document also features additional insights by auditors on the transition and impact of IFRS on accounting and reporting practices and policies.

How these insights serve you

By reviewing the perspectives on the IFRS adoption process contained in this Chartered Professional Accountants of Canada (CPA Canada) document, you will:

  • gain a big-picture understanding of this major shift in the practice of accounting
  • be able to compare your organization’s conversion experience to others
  • discover possible ways to improve your organization’s future transition processes


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