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International Financial Reporting Standards Are Coming: Are You Ready?/LES NORMES D'INFORMATION FINANCIÈRE INTERNATIONALES ARRIVENT: PRÊTS À LA CONVERSION?

Author

Listed:
  • Peter Martin
  • Linda Mezon
  • Tim Forristal
  • Réal Labelle
  • Vaughan S. Radcliffe
  • James C. Gaa

Abstract

ABSTRACT In June 2006, shortly after the Accounting Standards Board (AcSB) announced that Canada would be adopting International Financial Reporting Standards (IFRS), the Canadian Academic Accounting Association sponsored a session entitled “International Financial Reporting Standards Are Coming: Are You Ready?” and invited presentations on the topic by representatives of the AcSB, practitioners, and academics with diverse teaching and research perspectives. The session included an overview of the anticipated challenges arising from the AcSB's strategy for the adoption of IFRS in Canada for the business community and the implications for accounting education and research. This paper summarizes the presentations at the forum. RÉSUMÉ En juin 2006, peu après que le Conseil des normes comptables (CNC) ait annoncé l'adoption par le Canada des normes d'information financière internationales (IFRS), l'Association canadienne des professeurs de comptabilité tenait un colloque ayant pour thème le degré de préparation des intéressés aux normes d'information financière internationales et sollicitait des exposés sur le sujet auprès des représentants du CNC, des praticiens et des professeurs, envisageant la question sous les divers angles de l'enseignement et de la recherche. Le colloque comportait un tour d'horizon des défis que supposera pour les entreprises la stratégie d'adoption des IFRS proposée par le CNC au Canada et des conséquences qui en découleront pour la formation et la recherche en comptabilité. Le présent article contient un résumé des exposés présentés à l'occasion de ce forum.

Suggested Citation

  • Peter Martin & Linda Mezon & Tim Forristal & Réal Labelle & Vaughan S. Radcliffe & James C. Gaa, 2008. "International Financial Reporting Standards Are Coming: Are You Ready?/LES NORMES D'INFORMATION FINANCIÈRE INTERNATIONALES ARRIVENT: PRÊTS À LA CONVERSION?," Accounting Perspectives, John Wiley & Sons, vol. 7(1), pages 41-56, February.
  • Handle: RePEc:wly:accper:v:7:y:2008:i:1:p:41-56
    DOI: 10.1506/ap.7.1.3
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