August 2009
Intermediate to advanced
135 pages
3h 21m
English
Content preview from An Executive's Guide for Moving from US GAAP to IFRS
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Chapter 3
Canadian listed companies have always had an ambivalent approach to IFRS for the very good reason that their nearest and biggest trading partner is the United States, and so U.S. GAAP has been a major influence. At a conference in Toronto in October 2003—attended by both Bob Herz from the FASB and David Tweedie from the IASB—David Brown, chairman of the Ontario Securities Commission, said that he did not see Canada going down the European route and endorsing IFRS. Others said Canadian companies could not ignore the U.S. markets.1
On the other hand, Canada was one of the founding countries that created the original IASC and has played a big role in the development of the standards—and in particular the financial ...
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