International Financial Reporting Standards (IFRSs)

WHAT'S NEW

AcSB Strategic Initiative – Develop Next Strategic Plan
April 8, 2014. The strategic initiative will develop the AcSB’s next strategic plan.  The AcSB will review experience with the current frameworks and seek input from stakeholders on how to better implement its strategies.

CPA Magazine Standards Speak – Get Your Voice Heard!
April 3, 2014. This edition of CPA Magazine contains the first Standards Speak, a monthly column that comments on accounting and auditing standard-setting news and issues that affect Canadians. This month, Glenn Rioux, VP, Standards at CPA Canada, talks about participating in the standard-setting process.

Webinar – Stay Informed about Developments in Canadian GAAP – Spring 2014 Update
April 3, 2014.  Tune in to this webinar on May 8, 2014 (English) or May 26, 2014 (French) to learn about the current activities of the AcSB and how stakeholder input shapes developments in Canadian GAAP.  The webinar will give you an insight into the ongoing developments in accounting standards for IFRSs, ASPE and NFPOs.

Final Interim Standard in Handbook – Regulatory Deferral Accounts
April 1, 2014. Interim standard IFRS 14 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, 2016 with earlier application permitted.

Request for Issues – IFRS Discussion Group
March 28, 2014. The next meeting of the IFRS Discussion Group will be held in Toronto on June 12, 2014. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by April 23, 2014.

IASB Exposure Draft – Disclosure Initiative (Proposed amendments to IAS 1)
March 27, 2014. 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 July 23, 2014

AcSB Response – Annual Improvements to IFRSs 2012 – 2014 Cycle
March 26, 2014. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft.

Volunteer Opportunity – IFRS Discussion Group
March 24, 2014.  The AcSB is currently seeking new members, with a preference for financial statement preparers and individuals who are from a mid-tier accounting and advisory firm.

IFRS Discussion Group – IFRIC 21 Levies
March 12, 2014. The AcSB has issued a summary of the Group’s discussions on this topic.

AcSB Response – Equity Method in Separate Financial Statements
March 5, 2014. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft.

IASB Webcasts – Investor Education Program
February 20, 2014.  The IASB is developing a series of investor-focused webinars in collaboration with the CFA Institute to keep investors and analysts up to date on major accounting issues.  View the first two webcasts in the series on “What should investors expect?” and “Off balance sheet accounting: plugging the loopholes.”

Canadian Member Appointed – IFRS Advisory Council
February 18, 2014. Maarika Paul, Executive Vice-President and Chief Financial Officer of the Caisse de Dépôt et Placement du Québec has been appointed as a Council Member by the Trustees of the IFRS Foundation.

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