Accounting

Guidelines - Loans

	Total Documents:2
C-1 Impaired Loans - Sound Credit Risk Assessment and Valuation Practices for Financial Instruments at Amortized Cost Guideline Impact Analysis Statement Accompanying Letter Date Published:2010-07-30 C-5 Collective Allowances - Sound Credit Risk Assessment and Valuation Practices for Financial Instruments at Amortized Cost Guideline Impact Analysis Statement Accompanying Letter Date Published:2010-07-30

Guidelines - General

	Total Documents:3
D-1 Annual Disclosures Guideline Impact Analysis Statement Accompanying Letter Date Published:2010-07-30 D-10 Accounting for Financial Instruments Designated as Fair Value Option Guideline Impact Analysis Statement Accompanying Letter Date Published:2010-07-30 D-6 Derivatives Disclosure Guideline Impact Analysis Statement Accompanying Letter Date Published:2010-07-30

Advisories

	Total Documents:3
Early Adoption of New or Amended International Financial Reporting Standards (IFRSs) Issued in May and June 2011 Date Published:2011-10-31 Letter to Industry on OSFI's position on Amendments to IFRS 1 - Removal of Fixed Dates for First-time Adopters Date Published:2011-02-03 Conversion to International Financial Reporting Standards (IFRSs) by Federally Regulated Entities (FREs) Accompanying Letter Date Published:2010-03-31