The REALPAC IFRS Handbook
[Available in Digital or Hard-Copy Formats]
Preview 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.
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)
To purchase the hard-copy version of Amendment No. 2, click here.
Amendment No. 1
Amendment No. 1 addresses changes made to IFRS since 2010, including IFRS 10, IFRS 11, IFRS 12, and IFRIC 21. It features new content and updates to the following sections:
|New Section 250:
Fair Value Measurement
|Updated Section 600:
Investment in Joint Arrangements
- Definition of Fair Value
- Highest and Best Use
- Fair Value Hierarchy
- Valuation Techniques
- Market Approach
- Fair Value Under Int'l Valuation Standards
- Criteria for Identification and Classification
- Reporting & Ownership
- Transactions with a Joint Operation
- Transactions with a Joint Venture
- Non-Coterminous Year Ends
- Accounting within Co-tenancies
Amendment No. 1 also features an updated Section 205, which details realty taxes, property taxes, and IFRIC 21.
To purchase the hard-copy version of Amendment No. 1, click here.
Amendments No. 1 and No. 2 will be included in all new purchases of the hard-copy version of the IFRS Handbook, the digital version of the amendment will be included in all past and future purchases through the CA store.
IFRS Handbook Purchasing
To purchase the digital version, available 24-7 on the Internet from the CA Store, click here. (Includes Amendment No. 1 and Amendment No. 2.)
To purchase the hard-copy version, please select "Add Item" and follow the steps above. (Includes Amendment No. 1 and Amendment No. 2.)
For inquiries regarding the purchase of the IFRS Handbook:
Contact Maha Mir, Senior Accountant, 416.642.2700 x234
For inquiries regarding the application of sections of the IFRS Handbook:
Contact 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.