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Part I: IFRS® Accounting Standards
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Accounting Standards for Private Enterprises
Project Listing
Accounting Standards for Private Enterprises
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Resources
Project Listing
Active Projects
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Active Projects
Project
2024 Q2
2024 Q3
2024 Q4
2025 Q1
Detailed Review of Accounting Standards for Private Enterprises
Evaluating the Preface
Financial Statement Concepts
Subsequent Measurement of Goodwill and Acquired Intangible Assets
Insurance Contracts with Cash Surrender Value
Exposure Draft
Revenue – Upfront Non-refundable Fees or Payments
Exposure Draft
Completed Projects
Project
Issued
2021 Annual Improvements
April 1, 2021
AcSB's Future Domestic Work Plan Consultation
Agriculture
November 1, 2019
Cloud Computing Arrangements
November 15, 2022
Effects of IBOR Reform on Financial Reporting
February 1, 2022
Employee Future Benefits – Use of a Funding Valuation
November 1, 2020
Financial Instruments
December 1, 2018
Leases
November 1, 2020
Leases
December 1, 2021
Related Party Combinations
September 1, 2023
Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement (renamed Redeemable Preferred Shares Issued in a Tax Planning Arrangement)
December 1, 2018
Revenue
December 1, 2019
Scaling the Standards
Deferred Projects
There are no deferred projects at this time.