Canada reporting intelligence | LocalGAAP

A governed Canada reporting atlas separating entity class, AcSB and IFRS routes, ASPE, PSAB, CSA and SEDAR+ disclosure, and federal corporate-law obligations before topic research and group mapping.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • Private-sector standard setting: Accounting Standards Board
  • Publicly accountable enterprises: AcSB / IFRS Foundation
  • Public-sector reporting: Public Sector Accounting Board
  • Reporting issuers: Canadian Securities Administrators / SEDAR+
  • Federal corporate reporting: Corporations Canada
  • Part I: IFRS Accounting Standards
  • Part II: Accounting Standards for Private Enterprises
  • Part III: Not-for-Profit Organizations
  • Part IV: Accounting Standards for Pension Plans
  • PSAS: Public Sector Accounting Standards
  • Overlays: Securities and corporate-law reporting
  • Reporting framework and entity scope
  • Revenue
  • Leases
  • Financial instruments
  • Business combinations and goodwill
  • Consolidation and investments
  • Income taxes
  • Foreign currency
  • Inventory
  • Property, equipment, and intangibles
  • Employee benefits and share-based payments
  • Presentation, disclosures, and filing

Public knowledge 01

Authority routing

  1. 01

    Private-sector standard setting: Accounting Standards Board — FRAS Canada accounting standards routes

  2. 02

    Publicly accountable enterprises: AcSB / IFRS Foundation — IFRS adoption and Canadian application routes

  3. 03

    Public-sector reporting: Public Sector Accounting Board — Public Sector Accounting Standards

  4. 04

    Reporting issuers: Canadian Securities Administrators / SEDAR+ — Continuous disclosure and filing routes

  5. 05

    Federal corporate reporting: Corporations Canada — CBCA corporate records and financial-statement obligations

Public knowledge 02

Framework routes

  1. 01

    Part I: IFRS Accounting Standards

  2. 02

    Part II: Accounting Standards for Private Enterprises

  3. 03

    Part III: Not-for-Profit Organizations

  4. 04

    Part IV: Accounting Standards for Pension Plans

  5. 05

    PSAS: Public Sector Accounting Standards

  6. 06

    Overlays: Securities and corporate-law reporting

Public knowledge 03

Current Canada intelligence

  1. 01

    AcSB 2027–2032 draft strategic-plan consultation

  2. 02

    PSAB 2026–2027 annual-improvements exposure draft

  3. 03

    Signals open review and do not change accounting conclusions automatically

Public knowledge 04

Governed research record

  1. 01

    Entity class and reporting purpose

  2. 02

    Current primary source and effective period

  3. 03

    Framework, securities, and corporate-law routes

  4. 04

    Facts, elections, and alternatives

  5. 05

    Professional assessment

  6. 06

    Reviewer decision and group impact

Reading path

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