International Financial Reporting Standards (IFRSs)

WHAT'S NEW

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.

Webinar – The AcSB’s Next Strategic Plan: Have Your Say!
June 17, 2015. Tune in to this webinar on July 7, 2015 (English) or July 8, 2015 (French) to hear highlights of the AcSB 2016-2021 Draft Strategic Plan and how you can provide input to its finalization.

AcSB Response – Classification of Liabilities (Proposed amendments to IAS 1)
June 15, 2015. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in February 2015.

AcSB Due Process Activities – 2010-2013 Changes to Part I
June 2, 2015. This document summarizes the due process activities the AcSB undertook in support of the changes made to Part I of the Handbook from 2010-2013.

IASB Exposure Draft – Conceptual Framework for Financial Reporting
June 2, 2015. The IASB has issued an Exposure Draft proposing a revised Conceptual Framework. Canadian stakeholders are encouraged to submit their comments to the IASB by October 26, 2015.

IASB Exposure Draft – Updating References to the Conceptual Framework
June 2, 2015. The IASB has issued a separate Exposure Draft to provide transition to the revised Conceptual Framework proposed in its Exposure Draft, “Conceptual Framework for Financial Reporting.” Canadian stakeholders are encouraged to submit their comments to the IASB by October 26, 2015.

Canadian Vice-Chair Appointed – IFRS Foundation Trustees
June 2, 2015. Sheila Fraser, former Auditor General of Canada and a Trustee of the IFRS Foundation, has been appointed as Vice-Chair of the Trustees by the Monitoring Board with immediate effect. Ms. Fraser has also been reappointed for a second three-year term as a Trustee starting January 1, 2016.

Request for Issues – IFRS Discussion Group
June 1, 2015. The next meeting of the IFRS Discussion Group will be held in Montreal on September 10, 2015. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by July 10, 2015.

AcSB Exposure Draft – Effective Date of IFRS 15 (Proposed amendments to IFRS 15)
May 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 July 3, 2015.

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