CSA Staff Notice 52-328: Disclosure about Accounting Policies in the Year of Changeover to International Financial Reporting Standards (IFRS)

For many issuers, the adoption of IFRS will result in one or more significant changes in an issuer’s accounting policies. This notice responds to specific questions CSA staff have received on disclosure about accounting policies in an issuer’s interim and annual Management’s Discussion and Analysis (MD&A) in the year of changeover to International Financial Reporting Standards (IFRS). (See CSA Staff Notice 52-328: Disclosure about Accounting Policies in the Year of Changeover to International Financial Reporting Standards (IFRS).