Accounting Standards

Since January 2014, all investment funds in Canada are required by the Canadian Securities Administrators (CSA) to adopt International Financial Reporting Standards (IFRS).

IFRS is in a constant state of enhancement and revision. SIMA has commented on several proposed changes to IFRS and will continue to comment on any proposed standard which may impact accounting standards for investment funds.

Documents

2026

Investment Funds IFRS Accounting Standards Toolkit (May 2026)

Revised to reflect IFRS 18 and other ancillary updates (May 19, 2026)

2023

Audit Fee Disclosure (December 19, 2023)

TCR podcast featuring Arnie Hochman, David Lewis and Steve Braugiroux. Watch it now!

Canada’s Retirement Puzzle: Why Private Savings Must be at the Centre of Reform

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