International Financial Reporting Standards (IFRSs)

WHAT'S NEW

FYI Article – Narrow-scope Amendments: Improving IFRSs
March 4, 2015. This article explains what a narrow-scope amendment is and provides information on those issued and under development.

Webinar – IFRS and Global Standards: A Canadian Perspective
February 27, 2015. Tune in to this webinar on April 13, 2015 for a rare opportunity to hear from IASB Chair Hans Hoogervorst and Board member, Stephen Cooper. They will answer your questions about the work of the IASB to establish IFRSs and the role that Canada plays in influencing the development of international standards.

IFRS Discussion Group – Report on December 9, 2014 Meeting
February 25, 2015. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

IASB Exposure Draft – Classification of Liabilities (Proposed amendments to IAS 1)
February 12, 2015. The IASB has issued an Exposure Draft proposing amendments to IAS 1 Presentation of Financial Statements. Canadian stakeholders are encouraged to submit their comments to the IASB by June 10, 2015.

Volunteer Opportunity – IFRS Transition Resource Support Group for the Impairment of Financial Instruments
February 6, 2015. The AcSB is currently seeking members to appoint to this Support Group. If you are interested, please submit a resumé by March 6, 2015.

Final Standard – Financial Instruments
February 5, 2015. Final IFRS 9 Financial Instruments has been incorporated into Part I of the CPA Canada Handbook – Accounting. The standard is effective for annual periods beginning on or after January 1, 2018 with earlier application permitted.

Final Standard – Revenue Recognition
February 5, 2015. IFRS 15 Revenue from Contracts with Customers has been incorporated into Part I of the CPA Canada Handbook – Accounting. The standard is effective for annual periods beginning on or after January 1, 2017 with earlier application permitted.

AcSB Response – Reporting the Financial Effects of Rate Regulation
February 4, 2015. The AcSB has submitted a comment letter responding to the IASB’s Discussion Paper issued in September 2014.

AcSB Response – Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13)
February 4, 2015. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in September 2014.

Request for Issues – IFRS Discussion Group
February 3, 2015. The next meeting of the IFRS Discussion Group will be held in Toronto on May 14, 2015. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by March 9, 2015.

AcSB Exposure Draft – Disclosure Initiative (Proposed amendments to IAS 7)
January 27, 2015. The AcSB has issued an Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. Canadian stakeholders are encouraged to submit their comments, on the form provided, by April 17, 2015.

Bulletin – 2014 Accounting Standards Year-end Summary
January 19, 2015. This Year-end Summary contains key information and updates published online during 2014.

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