IFRS and Director Oversight

The resources on this page provide information and insights to help directors and audit committees to provide effective oversight of the IFRS conversion process as well as financial reporting in accordance with IFRS.

Depending on the industry and circumstances of the enterprise on whose board they serve, directors may also find it worthwhile to review materials included under the other categories in this section, KPMG’s IFRS resources.

Publications

IFRS compared to Canadian GAAP: An overview - Third Edition 2010 (05/2010)
Canadian Audit Committee Update
Managing the Transition to IFRS: Positioning for success (09/2009)

Articles

Disclosing the Impact of Adopting IFRS: When and How? (04/2010)

Sharpening your Focus: Overseeing IFRS conversion through 2010 (12/2009)

Overseeing IFRS Transition: Implications for CEO/CFO control certifications (04/2009)

IFRS Transition: What Audit Committees should be asking (06/2008)

The Transition to IFRS: The past need not be the future (11/2007)

The Transition to IFRS: Implications for the Audit Committee (06/2007)

Audit Committee Institute

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ifrscanada@kpmg.ca

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