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

Auteur : Ordre des comptables professionnels agréés du Québec

Latest update : October 2020

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 August 31, 2020.

Update – October 2020

This update includes amendments to accounting standards issued up to August 31, 2020. 

These financial statements comprise three models:

  • The first model presents consolidated financial statements and was prepared for entities that already apply IFRSs. 
  • 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 has a supplement containing additional examples of notes and financial statement presentation, including examples related to the COVID-19 pandemic.

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

Description complète

Version
Nº 05428 / PDF

162 pages
Année d’édition : 2020
Date de disponibilité : 2020-12-11
Délai de livraison : 24 ou 48 heures


Détails et grille tarifaire

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Nº 05442 / Licence_PDF40 (40 utilsateurs ou moins)

162 pages
Année d’édition : 2020
Date de disponibilité : 2020-12-11
Délai de livraison : 24 ou 48 heures


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
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Passeport CPA 3000 CDP S/O
Passeport Multi-CPA 2500 CDP S/O
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Nº 05453 / Licence_Word25 (25 utilisateurs ou moins)

162 pages
Année d’édition : 2020
Date de disponibilité : 2020-12-11
Délai de livraison : 24 ou 48 heures


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
À la carte 1 000,00 $ 1 000,00 $
Passeport CPA 3000 CDP S/O
Passeport Multi-CPA 2500 CDP S/O
Passeport Multi-usagers 2500 CDP 2500 CDP
Promo CPA 3000 CDP S/O

Nº 06098 / Word

162 pages
Année d’édition : 2020
Date de disponibilité : 2020-12-11
Délai de livraison : 24 ou 48 heures


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
À la carte 600,00 $ 600,00 $
Passeport CPA 1800 CDP S/O
Passeport Multi-CPA 1500 CDP S/O
Passeport Multi-usagers 1500 CDP 1500 CDP
Promo CPA 1800 CDP S/O

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