التجربة الكندية في اعتماد معايير التقارير المالية الدولية

الملخص EN

This article addresses to study the Canadian experience in adopting the International Financial Reporting standards (IAS/IFRS), because CANADA is one of the leading states in accounting field and the setup of accounting policy, without forgot its long and successful history in carving the bodies and professional organizations, participants in numerous and sundry unions and associations across the world.

So we'll try knowing in this research the generally principles accounting accepted in CANADA, and study the arranged strategic Plan prepared and adjusted by the Canadian accounting standards board to switch to the application of international financial reporting