[Available in digital or hard-copy formats]
About the Handbook
Table of Contents
The REALPAC IFRS Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS, is a comprehensive guide for real estate investment and development entities in applying IFRS. The Handbook outlines recommended accounting practices, policies and disclosures in applying relevant IFRSs, as issued by the International Accounting Standards Board, and related accounting interpretations, as issued by the International Financial Reporting Interpretations Committee, for those transactions common to the real estate industry.
About Amendment No. 2
Amendment No. 2 addresses the following new standards since the first amendment:
• IFRS 9 Financial Instruments, which is effective for annual periods beginning on or after January 1, 2018 with earlier application permitted
• IFRS 15 Revenue from Contracts with Customers, which is effective for annual periods beginning on or after January 1, 2018, with earlier application permitted
• IFRS 16 Leases, which is effective for annual period beginning on or after January 1, 2019, with earlier application permitted (provided IFRS 15 has been or is applied at the same time as IFRS 16)
Buy the IFRS Handbook
- Digital version (includes Amendments No. 1 and 2): on the CPAStore here.
- Hard-copy version* (includes Amendments No. 1 and 2): select "Add Item" and follow the steps above.
- Hard-copy version* of Amendment No. 2 only here.
- Hard-copy version* of Amendment No. 1 only here.
*The hard-copy versions of the Handbook and Amendments will be discontinued on Dec. 31, 2020. No future Amendments will be available in hard-copy for purchase.
Note: Amendments No. 1 and No. 2 are included in all new purchases of the hard-copy version of the IFRS Handbook. The digital version purchased from the CPAStore includes all amendments.
- Purchase of handbook: Maha Mir, Senior Accountant, 416.642.2700 x234
- Application of sections of handbook: Nancy Anderson, VP, Financial Reporting & CFO, 416.642.2700 x226
REALPAC ACCESSIBILITY FOR PERSONS WITH DISABILITIES CUSTOMER SERVICE POLICY
In fulfilling our mission, REALPAC is committed to providing its goods and services in a way that respects the dignity and independence of people with disabilities. We are also committed to giving people with disabilities the same opportunity to access our goods and services and allowing them to benefit from the same services, in the same place and in a similar way as other customers. If you require alternative means of communication (e.g., TTY, relay services, etc.), require assistive devices, or require this publication in a different format), please let us know. To download the REALPAC Accessibility for Persons with Disabilities Customer Service Policy, please click here.