Les normes internationales d'information financière (IFRS) et leurs impacts sur les états financiers des sociétés canadiennes

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Diane Paul
M. Sc. (gestion), HEC Montréal; CA
Associate professor, HEC Montréal

As of 2011, Canadian corporations which are publicly accountable enterprises, among others publicly traded companies, are required to prepare their financial statements and accompanying documents in accordance with International Financial Reporting Standards (IFRS).

This seminar will give you an overview of the main issues and consequences of the adoption of IFRS on Canadian companies’ financial statements.

You will examine International Financial Reporting Standards. Using examples of Canadian companies’ financial statements complying with IFRS, you will analyze the effects this has on an enterprise’s financial position, income and shareholders’ equity, as well as the consequences on financial performance measurements and contractual provisions.