International Financial Reporting Standards (IFRSs)

WHAT'S NEW

Roundtable Discussion – Stakeholders’ Views Sought on an Exposure Draft on the Conceptual Framework
July 29, 2015. Register to attend the AcSB’s roundtable discussion being held on Tuesday, September 8, 2015 to share your views on the IASB’s Conceptual Framework proposals.

Leases Survey – Impact of the Upcoming New IFRS
July 29, 2015. Entities with financial covenants in loan agreements are asked to provide input on the impact that the new IFRS on leases will have on their financial statements. Responses are due by September 30, 2015.

AcSB Exposure Draft – Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)
July 28, 2015. The AcSB has issued an Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. Stakeholders are encouraged to submit their comments, on the form provided, by October 19, 2015.

Volunteer Opportunity – IFRS Discussion Group
July 28, 2015.  The AcSB is currently seeking new members, with a preference for financial statement preparers and users. If you are interested, please submit a resumé by September 25, 2015.

FYI Article – Non-authoritative Guidance: To Follow or Not to Follow?
July 23, 2015. This article highlights some of the commonly asked questions around non-authoritative guidance and provides the IFRS Discussion Group’s perspectives on this topic.

AcSB Due Process Activities – 2014 Changes to Part I
July 15, 2015. This document summarizes the due process activities the AcSB undertook in support of the changes made to Part I of the Handbook during 2014.

IFRS Foundation Request for Views – Trustees’ Review of Structure and Effectiveness: Issues for the Review
July 10, 2015. The Trustees of the IFRS Foundation are seeking public input on the review that focuses on maintaining the relevance of IFRSs, supporting consistency of application of IFRSs and enhancing governance and funding practices. Canadian stakeholders are encouraged to submit their comments to the Trustees by November 30, 2015.

AcSB Response – Effective Date of IFRS 15 (Proposed amendments to IFRS 15)
July 7, 2015. The AcSB has submitted a comment letter responding to the IASB's Exposure Draft issued in May 2015.

IASB Feedback Statement – Post-implementation Review: IFRS 3 Business Combinations
June 29, 2015. The IASB has issued a Feedback Statement on the post-implementation review of IFRS 3. The review shows general support for the accounting requirements in the standard but identifies some areas where further research will be undertaken, including accounting for goodwill.

AcSB Reappointed - Accounting Standards Advisory Forum
June 26, 2015.  The IFRS Foundation Trustees has reappointed the AcSB as a member of the Accounting Standards Advisory Forum (ASAF) for the next three years.  This reappointment highlights the importance of the work of national standard setters, including the AcSB.  ASAF serves as a technical advisory body to the IASB.

Roundtable Discussions – Stakeholders’ Views Sought on the AcSB 2016-2021 Draft Strategic Plan
June 25, 2015. Register to attend the AcSB’s roundtable discussions being held July through September 2015 to share your views on the Invitation to Comment on its 2016-2021 Draft Strategic Plan, “Accounting Standards in Canada: At the Leading Edge of Financial Reporting.” The strategies affect a wide range of stakeholders.

IASB Exposure Draft – Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)
June 25, 2015.  The IASB has issued an Exposure Draft proposing amendments to IAS 19 Employee Benefits and IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.  Canadian stakeholders are encouraged to submit their comments to the IASB by October 19, 2015.

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