Basics serves as a roadmap to provideguidance and a path through the period of transition for bothstudents and instructors. The IFRSPrimer covers an introduction to IFRS basics and is astand-alone volume, which is a logical supplement for use withexisting Canadian or U.S. introductory, intermediate and advancedfinancial accounting textbooks.  While the chapter contentdoes not directly discuss differences between Canadian accountingstandards and IFRS or U.S. standards and IFRS, chapter iconsidentify where there are significant differences and an appendixexplains the major differences.

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