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IFRS Handbook

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The REALpac IFRS Handbook
[Available in Digital or Hard-Copy Formats]

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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. 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.

Please note: Amendment No. 1 does not include the requirements of IFRS 9 Financial Instruments or IFRS 15 Revenue from Contracts with Customers, which were issued in 2014. The effective date of IFRS 9 and IFRS 15 is for annual periods beginning on or after January 1, 2018, however earlier application is permitted. REALpac will be issuing a second Amendment in 2017 to address these items.

To purchase the hard-copy version of Amendment No. 1, click here.

Amendment No. 1 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 CPA Store, click here. (Includes Amendment No. 1)

To purchase the hard-copy version, please select "Add Item" and follow the steps above. (Includes Amendment No. 1)

Contact Liliya Rudeychuk, Accounting Manager, 416-642-2700 x234.


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

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77 King St W, TD North Tower
Suite 4030, PO Box 147
Toronto, ON M5K 1H1 CANADA
P: 416-642-2700
F: 416-642-2727
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