On January 23, the OSC's Investment Funds and Structured Products Branch released a tip sheet to assist investment funds in completing their first IFRS annual statements.
The guidance specifically discusses required statements of compliance, the need to present an opening IFRS statement of financial position on the face of the financial statements, and disclosure related to a change in accounting policies in the year of IFRS adoption. The Branch is encouraging investment fund issuers to check the tip sheet before filing their first IFRS annual financial statements for the year ending December 31, 2014.
For more information, see IFRS Release No. 4.