viewpoint.pwc.com
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45.60.121.27
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URL:
https://viewpoint.pwc.com/ca/en.html
Submission: On October 05 via manual from CA — Scanned from CA
Submission: On October 05 via manual from CA — Scanned from CA
Form analysis 2 forms found in the DOM
GET /ca/en/search.html
<form class="navbar-form navbar-left hidden-xs" id="searchform" method="get" action="/ca/en/search.html">
<div class="input auto-suggestion">
<input type="text" name="q" autocomplete="off" placeholder="Search...">
<span class="clear-input icon-close-popup"> </span>
<button type="submit">
<span class="search icon-submit-arrow"></span>
</button>
</div>
</form><form id="editProfile" class="has-background-white wizard clearfix" role="application">
<div class="steps clearfix">
<ul role="tablist">
<li role="tab" class="first current" aria-disabled="false" aria-selected="true">
<a id="editProfile-t-0" href="#editProfile-h-0" aria-controls="editProfile-p-0">
<span class="current-info audible">current step: </span>
<span class="number">1.</span> Warning 2</a>
</li>
<li role="tab" class="disabled" aria-disabled="true">
<a id="editProfile-t-1" href="#editProfile-h-1" aria-controls="editProfile-p-1"><span class="number">2.</span> Warning 2</a>
</li>
<li role="tab" class="disabled last" aria-disabled="true">
<a id="editProfile-t-2" href="#editProfile-h-2" aria-controls="editProfile-p-2"><span class="number">3.</span> Warning 2</a>
</li>
</ul>
</div>
<div class="content clearfix">
<h3 class="will-be-hidden title current" id="editProfile-h-0" tabindex="-1">Warning 2</h3>
<fieldset id="editProfileModalOne" role="tabpanel" aria-labelledby="editProfile-h-0" aria-hidden="false" class="content is-marginless jquery-step1 body current show-account-menu" style="display: none;">
<div class="columns">
<div class="column">
<h2 class="title is-1">Profile</h2>
<p class="title-description"></p>
</div>
</div>
<div class="columns field-top-margin">
<div class="column is-6 is-mobile">
<div class="field-body">
<div class="field"><label for="edit-first-name" class="label">First name*</label>
<div class="control"><input type="text" disabled="disabled" id="edit-first-name" placeholder="First name" class="input is-shadowless is-radiusless"></div> <span class="mandatory-field is-hidden"> </span>
</div>
<div class="field"><label for="edit-last-name" class="label">Last name*</label>
<div class="control"><input type="text" disabled="disabled" id="edit-last-name" placeholder="Last name" class="input is-shadowless is-radiusless"></div> <span class="mandatory-field is-hidden"> </span>
</div>
</div>
<div class="field-body">
<div class="field"><label class="label">Country or region*</label>
<div class="select is-fullwidth "><select disabled="disabled" class="is-radiusless">
<option value="">Select country or region</option>
<option value="AF">Afghanistan</option>
<option value="AX">Åland Islands</option>
<option value="AL">Albania</option>
<option value="DZ">Algeria</option>
<option value="AS">American Samoa</option>
<option value="AD">Andorra</option>
<option value="AO">Angola</option>
<option value="AI">Anguilla</option>
<option value="AQ">Antarctica</option>
<option value="AG">Antigua and Barbuda</option>
<option value="AR">Argentina</option>
<option value="AM">Armenia</option>
<option value="AW">Aruba</option>
<option value="AU">Australia</option>
<option value="AT">Austria</option>
<option value="AZ">Azerbaijan</option>
<option value="BS">Bahamas</option>
<option value="BH">Bahrain</option>
<option value="BD">Bangladesh</option>
<option value="BB">Barbados</option>
<option value="BY">Belarus</option>
<option value="BE">Belgium</option>
<option value="BZ">Belize</option>
<option value="BJ">Benin</option>
<option value="BM">Bermuda</option>
<option value="BT">Bhutan</option>
<option value="BO">Bolivia</option>
<option value="BA">Bosnia and Herzegovina</option>
<option value="BW">Botswana</option>
<option value="BV">Bouvet Island</option>
<option value="BR">Brazil</option>
<option value="IO">British Indian Ocean Territory</option>
<option value="VG">British Virgin Islands</option>
<option value="BN">Brunei Darussalam</option>
<option value="BG">Bulgaria</option>
<option value="BF">Burkina Faso</option>
<option value="BI">Burundi</option>
<option value="KH">Cambodia</option>
<option value="CM">Cameroon</option>
<option value="CA">Canada</option>
<option value="CV">Cape Verde</option>
<option value="KY">Cayman Islands</option>
<option value="CF">Central African Republic</option>
<option value="TD">Chad</option>
<option value="CL">Chile</option>
<option value="CN">China</option>
<option value="CX">Christmas Island</option>
<option value="CC">Cocos (Keeling) Islands</option>
<option value="CO">Colombia</option>
<option value="KM">Comoros</option>
<option value="CG">Congo</option>
<option value="CD">Congo - the Democratic Republic of the</option>
<option value="CK">Cook Islands</option>
<option value="CR">Costa Rica</option>
<option value="CI">Côte d'Ivoire</option>
<option value="HR">Croatia</option>
<option value="CW">Curaçao</option>
<option value="CY">Cyprus</option>
<option value="CZ">Czech Republic</option>
<option value="DK">Denmark</option>
<option value="DJ">Djibouti</option>
<option value="DM">Dominica</option>
<option value="DO">Dominican Republic</option>
<option value="EC">Ecuador</option>
<option value="EG">Egypt</option>
<option value="SV">El Salvador</option>
<option value="GQ">Equatorial Guinea</option>
<option value="ER">Eritrea</option>
<option value="EE">Estonia</option>
<option value="ET">Ethiopia</option>
<option value="FK">Falkland Islands (Malvinas)</option>
<option value="FO">Faroe Islands</option>
<option value="FJ">Fiji</option>
<option value="FI">Finland</option>
<option value="FR">France</option>
<option value="GF">French Guiana</option>
<option value="PF">French Polynesia</option>
<option value="TF">French Southern Territories</option>
<option value="GA">Gabon</option>
<option value="GM">Gambia</option>
<option value="GE">Georgia</option>
<option value="DE">Germany</option>
<option value="GH">Ghana</option>
<option value="GI">Gibraltar</option>
<option value="GR">Greece</option>
<option value="GL">Greenland</option>
<option value="GD">Grenada</option>
<option value="GP">Guadeloupe</option>
<option value="GU">Guam</option>
<option value="GT">Guatemala</option>
<option value="XC">Guernsey</option>
<option value="GG">Guernsey</option>
<option value="GN">Guinea</option>
<option value="GW">Guinea-Bissau</option>
<option value="GY">Guyana</option>
<option value="HT">Haiti</option>
<option value="HM">Heard Island and McDonald Islands</option>
<option value="HN">Honduras</option>
<option value="HK">Hong Kong SAR, China</option>
<option value="HU">Hungary</option>
<option value="IS">Iceland</option>
<option value="IN">India</option>
<option value="ID">Indonesia</option>
<option value="IQ">Iraq</option>
<option value="IE">Ireland</option>
<option value="IM">Isle of Man</option>
<option value="IL">Israel</option>
<option value="IT">Italy</option>
<option value="JM">Jamaica</option>
<option value="JP">Japan</option>
<option value="XD">Jersey</option>
<option value="JE">Jersey</option>
<option value="JO">Jordan</option>
<option value="KZ">Kazakhstan</option>
<option value="KE">Kenya</option>
<option value="KI">Kiribati</option>
<option value="XK">Kosovo</option>
<option value="KW">Kuwait</option>
<option value="KG">Kyrgyzstan</option>
<option value="LA">Laos</option>
<option value="LV">Latvia</option>
<option value="LB">Lebanon</option>
<option value="LS">Lesotho</option>
<option value="LR">Liberia</option>
<option value="LY">Libya</option>
<option value="LI">Liechtenstein</option>
<option value="LT">Lithuania</option>
<option value="LU">Luxembourg</option>
<option value="MO">Macau SAR, China</option>
<option value="MK">Macedonia</option>
<option value="MG">Madagascar</option>
<option value="MW">Malawi</option>
<option value="MY">Malaysia</option>
<option value="MV">Maldives</option>
<option value="ML">Mali</option>
<option value="MT">Malta</option>
<option value="MH">Marshall Islands</option>
<option value="MQ">Martinique</option>
<option value="MR">Mauritania</option>
<option value="MU">Mauritius</option>
<option value="YT">Mayotte</option>
<option value="MX">Mexico</option>
<option value="FM">Micronesia</option>
<option value="MD">Moldova</option>
<option value="MC">Monaco</option>
<option value="MN">Mongolia</option>
<option value="ME">Montenegro</option>
<option value="MS">Montserrat</option>
<option value="MA">Morocco</option>
<option value="MZ">Mozambique</option>
<option value="MM">Myanmar</option>
<option value="NA">Namibia</option>
<option value="NR">Nauru</option>
<option value="NP">Nepal</option>
<option value="NL">Netherlands</option>
<option value="NC">New Caledonia</option>
<option value="NZ">New Zealand</option>
<option value="NI">Nicaragua</option>
<option value="NE">Niger</option>
<option value="NG">Nigeria</option>
<option value="NU">Niue</option>
<option value="NF">Norfolk Island</option>
<option value="MP">Northern Marianas</option>
<option value="NO">Norway</option>
<option value="OM">Oman</option>
<option value="PK">Pakistan</option>
<option value="PW">Palau</option>
<option value="PS">Palestinian Territory - Occupied</option>
<option value="PA">Panama</option>
<option value="PG">Papua New Guinea</option>
<option value="PY">Paraguay</option>
<option value="PE">Peru</option>
<option value="PH">Philippines</option>
<option value="PN">Pitcairn</option>
<option value="PL">Poland</option>
<option value="PT">Portugal</option>
<option value="PR">Puerto Rico</option>
<option value="QA">Qatar</option>
<option value="RE">Reunion</option>
<option value="RO">Romania</option>
<option value="RU">Russia</option>
<option value="RW">Rwanda</option>
<option value="BL">Saint Barthélemy</option>
<option value="MF">Saint Martin (French part)</option>
<option value="PM">Saint Pierre and Miquelon</option>
<option value="VC">Saint Vincent and the Grenadines</option>
<option value="WS">Samoa</option>
<option value="SM">San Marino</option>
<option value="ST">Sao Tome and Principe</option>
<option value="SA">Saudi Arabia</option>
<option value="SN">Senegal</option>
<option value="RS">Serbia</option>
<option value="SC">Seychelles</option>
<option value="SL">Sierra Leone</option>
<option value="SG">Singapore</option>
<option value="SK">Slovakia</option>
<option value="SI">Slovenia</option>
<option value="SB">Solomon Islands</option>
<option value="SO">Somalia</option>
<option value="ZA">South Africa</option>
<option value="GS">South Georgia and the South Sandwich Islands</option>
<option value="KR">South Korea</option>
<option value="ES">Spain</option>
<option value="LK">Sri Lanka</option>
<option value="SH">St. Helena</option>
<option value="KN">St. Kitts</option>
<option value="LC">St. Lucia</option>
<option value="SR">Suriname</option>
<option value="SJ">Svalbard and Jan Mayen</option>
<option value="SZ">Swaziland</option>
<option value="SE">Sweden</option>
<option value="CH">Switzerland</option>
<option value="TW">Taiwan</option>
<option value="TJ">Tajikistan</option>
<option value="TZ">Tanzania - United Republic of</option>
<option value="TH">Thailand</option>
<option value="TL">Timor-Leste</option>
<option value="TG">Togo</option>
<option value="TK">Tokelau</option>
<option value="TO">Tonga</option>
<option value="TT">Trinidad and Tobago</option>
<option value="TN">Tunisia</option>
<option value="TR">Turkey</option>
<option value="TM">Turkmenistan</option>
<option value="TC">Turks and Caicos Islands</option>
<option value="TV">Tuvalu</option>
<option value="UG">Uganda</option>
<option value="UA">Ukraine</option>
<option value="AE">United Arab Emirates</option>
<option value="UK">United Kingdom</option>
<option value="GB">United Kingdom</option>
<option value="US">United States</option>
<option value="UM">United States Minor Outlying Islands</option>
<option value="UY">Uruguay</option>
<option value="VI">US Virgin Islands</option>
<option value="UZ">Uzbekistan</option>
<option value="VU">Vanuatu</option>
<option value="VA">Vatican City</option>
<option value="VE">Venezuela</option>
<option value="VN">Vietnam</option>
<option value="WF">Wallis and Futuna</option>
<option value="EH">Western Sahara</option>
<option value="YE">Yemen</option>
<option value="ZM">Zambia</option>
<option value="ZW">Zimbabwe</option>
<option value="XX">Other</option>
</select></div> <span class="mandatory-field is-hidden"> Required field </span>
</div>
</div>
<div class="field"><label class="label">Functional role*</label>
<div class="select is-fullwidth"><select class="is-radiusless">
<option value="">Select functional role</option>
<option value="/content/pwc-madison/global/user-preferences/title-external/gx/academic">Academic</option>
<option value="/content/pwc-madison/global/user-preferences/title-external/gx/controller">Controller</option>
<option value="/content/pwc-madison/global/user-preferences/title-external/gx/accounting-director">Accounting director/manager</option>
<option value="/content/pwc-madison/global/user-preferences/title-external/gx/investor">Investor</option>
<option value="/content/pwc-madison/global/user-preferences/title-external/gx/staff-accountant">Staff accountant</option>
<option value="/content/pwc-madison/global/user-preferences/title-external/gx/c-suite">C-suite</option>
</select></div> <span class="mandatory-field is-hidden"> Required field </span>
</div> <!---->
</div>
<div class="column is-6 is-mobile">
<div class="field-body">
<div class="field"><label for="company" class="label">Company*</label>
<div class="control"><input type="text" disabled="disabled" id="edit-profile-company" placeholder="Company name" class="input is-shadowless is-radiusless"></div> <span class="mandatory-field is-hidden"> Company name must be at least two
characters long </span>
</div>
</div>
<div class="field-body">
<div class="field">
<div class="control"><span class="field-body-title">Newsletter (optional)</span>
<div class="remember-me"><label class="check"><span class="profile-terms">Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. </span> <input
type="checkbox"> <span class="checkmark"></span></label></div>
</div>
</div>
</div> <!---->
<div class="field-body">
<div class="field">
<div class="control">
<div class="remember-me"><label class="check"><img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/orange_info_icon.svg" class="i-icon"> <span class="profile-terms">The following fields are not editable
on this screen: First Name, Last Name, Company, and Country or Region. Please reach out to <a href="mailto:gbl_md_l2_support@pwc.com;"> gbl_md_l2_support@pwc.com</a> if you need any assistance modifying these fields.
</span></label></div>
</div>
</div>
</div>
</div>
</div>
<div class="columns pagenumber">
<div class="column is-full">
<p class="page-numbers is-hidden-mobile is-marginless"><span>1 of 3</span></p>
</div>
</div>
<div class="columns footer-buttons is-marginless">
<div class="column is-grouped is-paddingless">
<div class="field-body">
<div class="control"><button type="button" aria-label="Save and exit" class="button is-outlined is-radiusless is-uppercase save-exit"><span class="is-small">Save and exit</span></button> <button id="pageOneContinue" type="button"
aria-disabled="true" aria-label="Continue" class="button next is-outlined is-radiusless is-uppercase slick-arrow slick-hidden" tabindex="-1">Continue</button> <span class="cancel-button-mobile"><button type="button"
aria-label="Cancel" class="button cancel-button is-radiusless is-shadowless is-uppercase no-border">Cancel</button></span></div>
</div>
</div>
</div>
</fieldset>
<fieldset id="editPreferencesTerritoryLanguage" role="tabpanel" aria-labelledby="editProfile-h-1" aria-hidden="false" class="content is-marginless jquery-step2 body show-account-menu current" style="left: 0px; display: none;">
<div class="columns profile-header-block">
<div class="column is-full">
<h2 class="title is-1">Site and content preferences</h2>
<p class="title-description">You can set the default content filter to expand search across territories.</p>
</div>
</div>
<div class="columns field-top-margin mobile-bottom-border">
<div id="preference-country-list" class="column is-3">
<p for="" class="check-head">Country or region</p> <!---->
</div>
<div class="column is-6"></div>
<div class="column is-3">
<p for="" class="check-head">Language</p> <!---->
</div>
</div>
<div class="columns pagenumber">
<div class="column is-full">
<p class="page-numbers is-hidden-mobile is-marginless"><span>2 of 3</span></p>
</div>
</div>
<div class="columns footer-buttons is-marginless">
<div class="column is-grouped is-paddingless">
<div class="field-body">
<div class="control"><button type="button" aria-label="Save and exit" class="button is-outlined is-radiusless is-uppercase save-exit"><span class="is-small">Save and exit</span></button> <button id="pageTwoContinue" type="button"
aria-label="Continue" class="button next is-outlined is-radiusless is-uppercase slick-arrow slick-hidden" aria-disabled="true" tabindex="-1">Continue</button> <button type="button" aria-label="Previous"
class="button previous is-radiusless is-shadowless is-uppercase no-border">Previous</button>
<a class="cancel-button-mobile"><button type="button" class="button cancel-button is-radiusless is-shadowless is-uppercase no-border userreg-modal-close">Cancel</button></a></div>
</div>
</div>
</div>
</fieldset>
<fieldset id="editPreferencesContent" role="tabpanel" aria-labelledby="editProfile-h-2" aria-hidden="false" class="content is-marginless jquery-step3 body show-account-menu current" style="left: 0px; display: none;">
<div class="columns profile-header-block">
<div class="column is-full">
<h2 class="title is-1">Site and content preferences (continued)</h2>
<p class="title-description">Sharing your preferences is optional, but it will help us personalize your site experience.</p>
</div>
</div>
<div class="columns field-top-margin mobile-bottom-border">
<div class="column is-3">
<p for="" class="check-head">Industries</p> <!---->
</div>
<div class="column is-3">
<p for="" class="check-head">Topic</p> <!---->
</div>
<div class="column is-3">
<p for="" class="check-head">Type of GAAP</p> <!---->
</div>
<div class="column is-3">
<p for="" class="check-head">Type of GAAS</p> <!---->
</div>
</div>
<div class="columns pagenumber">
<div class="column is-full">
<p class="page-numbers is-hidden-mobile is-marginless"><span>3 of 3 </span></p>
</div>
</div>
<div class="columns footer-buttons is-marginless">
<div class="column is-grouped is-paddingless">
<div class="field-body">
<div class="control"><button type="button" aria-label="Save and exit" class="button is-outlined is-radiusless is-uppercase save-exit"><span class="is-small">Save and exit</span></button> <button type="button" aria-label="Previous"
class="button previous is-radiusless is-shadowless is-uppercase no-border">Previous</button> <span class="cancel-button-mobile"><button type="button"
class="button cancel-button is-radiusless is-shadowless is-uppercase no-border userreg-modal-close">Cancel</button></span></div>
</div>
</div>
</div>
</fieldset>
</div>
</form>Text Content
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VIEWPOINT - CANADA
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* Accounting Standards - IFRS
Accounting Standards - IFRS
* IFRS - PwC Introduction - Start here
* CPA Canada Handbook- Part I
* IFRS - PwC Introduction - Start here
* Preface to the CPA Canada Handbook - Accounting
* Background Information and Basis for Conclusions
* International Financial Reporting Standards
* Frequently Used Standards
* IFRS 3 - Business Combinations
* IFRS 4 - Insurance Contracts
* IFRS 9 - Financial Instruments
* IFRS 11 - Joint Arrangements
* IFRS 13 - Fair Value Measurement
* IFRS 15 - Revenue from contracts with customers
* IFRS 16 - Leases
* IAS 28 - Investments in associates and joint ventures
* IAS 36 - Impairment of assets
* Preface to the International Financial Reporting Standards
* International standards table of contents
* IFRS standard by number
* IFRS 1 - First time adoption
* IFRS 2 - Share-based payment
* IFRS 3 - Business combinations
* IFRS 4 - Insurance contracts
* IFRS 5 - Non current assets held for sale and discontinued operations
* IFRS 6 - Exploration for and exploration of mineral resources
* IFRS 7 - Financial instruments - Disclosure
* IFRS 8 - Operating segments
* IFRS 9 - Financial instruments
* IFRS 10 - Consolidated financial statements
* IFRS 11 - Joint arrangements
* IFRS 12 - Disclosure of interest in other entities
* IFRS 13 - Fair value measurement
* IFRS 14 - Regulatory deferral accounts
* IFRS 15 - Revenue from contracts from customers
* IFRS 16 - Leases
* IFRS 17 - Insurance contracts
* IAS standard by number
* IAS 1 - Presentation of financial statements
* IAS 2 - Inventories
* IAS 7 - Statement of cash flows
* IAS 8 - Accounting policies
* IAS 10 - Events after the reporting period
* IAS 12 - Income taxes
* IAS 16 - Property, plant and equipment
* IAS 19 - Employee benefits
* IAS 20 - Government grants
* IAS 21 - The effects of foreign exchange
* IAS 23 - Borrowing costs
* IAS 24 - Related party disclosures
* IAS 27 - Separate financial statements
* IAS 28 - Investments in associates and joint ventures
* IAS 29 - Financial reporting in hyperinflationary economies
* IAS 32 - Financial instruments - Presentation
* IAS 33 - Earnings per share
* IAS 34 - Interim financial reporting
* IAS 36 - Impairment of assets
* IAS 37 - Provisions, contingent liabilities and contingent assets
* IAS 38 - Intangible assets
* IAS 39 - Financial instruments - Recognition and measurement
* IAS 40 - Investment property
* IAS 41 - Agriculture
* IFRS and IAS standards by name (A-I)
* Accounting policies (IAS 8)
* Fair value measurement (IFRS 13)
* Borrowing costs (IAS 23)
* Financial instruments (IFRS 9)
* Business combinations (IFRS 3)
* Financial instruments - Disclosure (IFRS 7)
* Consolidated financial statements (IFRS 10)
* Financial instruments - Presentation (IAS 32)
* Disclosure of interest in other entities (IFRS 12)
* Financial instruments - Recognition and measurement (IAS 39)
* Earnings per share (IAS 33)
* Financial reporting in hyperinflationary economies (IAS 29)
* Employee benefits (IAS 19)
* First time adoption (IFRS 1)
* Events after the reporting period (IAS 10)
* Impairment of assets (IAS 36)
* Exploration for and exploration of mineral resources (IFRS 6)
* IFRS and IAS standards by name (I-T)
* Income taxes (IAS 12)
* Presentation of financial statements (IAS 1)
* Insurance contracts (IFRS 17)
* Property, plant and equipment (IAS 16)
* Insurance contracts (IFRS 4)
* Provisions, contingent liabilities and contingent assets (IAS 37)
* Intangible assets (IAS 38)
* Regulatory deferral accounts (IFRS 14)
* Interim financial reporting (IAS 34)
* Related party disclosures (IAS 24)
* Inventories (IAS 2)
* Revenue from contracts from customers (IFRS 15)
* Investments in associates and joint ventures (IAS 28)
* Separate financial statements (IAS 27)
* Joint arrangements (IFRS 11)
* Share-based payment (IFRS 2)
* Leases (IFRS 16)
* Statement of cash flows (IAS 7)
* Non current assets held for sale and discontinued operations (IFRS 5)
* The effects of foreign exchange (IAS 21)
* Operating segments (IFRS 8)
* IFRICs and SICs
* IFRIC rejections
* Accounting Standards - Canadian
Accounting Standards - Canadian
* Preface to the CPA Canada Handbook - Accounting
* Part II - Accounting Standards for Private Enterprises
* Accounting Standards
* 1582 - Business Combinations
* 3031 - Inventories
* 3056 - Interest in Joint Arrangements
* 3063 - Impairment of long-lived assets
* 3400 - Revenue
* Part III - Not-for-Profit Organizations
* Standards and Interpretations
* 3032 - Inventories held by not-for-profit organizations
* 3463 - Reporting employee future benefits by not-for-profit
organizations
* 4410 - Contributions - Revenue recognition
* 4433 - Tangible capital assets held by not-for-profit organizations
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06 September 2022
INTERNATIONAL ACCOUNTING STANDARDS BOARD SETS OUT ITS 2022–2026 PRIORITIES
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06 September 2022
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17 August 2022
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23 September 2022
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06 September 2022
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