Blanchette, Michel; Racicot, François-Éric; Girard, … - Certified General Accountants Association of Canada - CGA - 2011
This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally Accepted Accounting Principles (GAAP)...
