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Model Financial Statements – IFRS – Part I of the CPA Canada Handbook – Accounting

Author: Ordre des comptables professionnels agréés du Québec

Last update : October 2019

Summary

The “Model Financial Statements – IFRSs – Part I of the CPA Canada Handbook – Accounting” for publicly accountable enterprises take into account the accounting standards issued up to July 30, 2019.

Update – October 2019

This update includes amendments to accounting standards issued up to July 30, 2019. 

These financial statements comprise three models:

  • The first model presents consolidated financial statements and was prepared for entities that already apply IFRSs. 
    • This model illustrates the initial application of IFRS 16 Leases.
  • The second model is intended for entities that first adopt IFRSs. This model includes the reconciliation of opening balances required by IFRS 1 First-time Adoption of International Financial Reporting Standards, in Part I of the CPA Canada Handbook – Accounting.
  • The third model presents consolidated interim financial statements.

The last model includes IFRS-compliant financial statements for entities with less complex transactions.

The tool also includes a supplement containing additional examples of notes and financial statement presentation.

These financial statements include appropriate references to Part I of the CPA Canada Handbook – Accounting for significant line items and notes to the financial statements. Whether you work in public practice or in industry, these model financial statements will greatly facilitate your work.

Target audience

CPAs in public practice and in industry.

Available in French

États financiers modèles – IFRS – Partie I du Manuel de CPA Canada – Comptabilité

Full description

Version
Nº 00052 / Paper

176 pages
Edition year : 2019
Availability date : 2019-12-19
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $250.00 $250.00
CPA passport 750 PDC N/A
Multi-CPA passport 625 PDC N/A
Multi-user passport 625 PDC 625 PDC
CPA Promo 750 PDC N/A

Nº 05428 / PDF

176 pages
Edition year : 2019
Availability date : 2019-12-19
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $200.00 $200.00
CPA passport 600 PDC N/A
Multi-CPA passport 500 PDC N/A
Multi-user passport 500 PDC 500 PDC
CPA Promo 600 PDC N/A

Nº 05429 / Paper + PDF

176 pages
Edition year : 2019
Availability date : 2019-12-19
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $325.00 $325.00
CPA passport 975 PDC N/A
Multi-CPA passport 810 PDC N/A
Multi-user passport 810 PDC 810 PDC
CPA Promo 975 PDC N/A

Nº 05442 / Unlimited licence without adaptation (PDF) – 25 users or less

176 pages
Edition year : 2019
Availability date : 2019-12-19
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $1,000.00 $1,000.00
CPA passport 3000 PDC N/A
Multi-CPA passport 2500 PDC N/A
Multi-user passport 2500 PDC 2500 PDC
CPA Promo 3000 PDC N/A

Nº 05453 / Unlimited licence with adaptation (Word) – 15 users or less

176 pages
Edition year : 2019
Availability date : 2019-12-19
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $1,000.00 $1,000.00
CPA passport 3000 PDC N/A
Multi-CPA passport 2500 PDC N/A
Multi-user passport 2500 PDC 2500 PDC
CPA Promo 3000 PDC N/A

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