IFRS transition date for Canadian investment funds announced

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The Canadian Securities Administrators (CSA) announced that they have finalised changes that will transition financial reporting for investment funds to IFRS. While reporting issuers and registrants generally were required to transition as of 1 January 2011, the transition date for investment funds was deferred in order to allow for the IASB’s exception from consolidation for investment companies to be in place prior to the transition.

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