International Financial Reporting Standards (IFRSs)

WHAT'S NEW

IFRS Discussion Group – Report on September 11, 2014 Meeting
December 8, 2014. 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 and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
November 28, 2014. The IASB has issued an Exposure Draft proposing amendments to IFRS 2 Share-based Payment. Canadian stakeholders are encouraged to submit their comments to the IASB by March 25, 2015.

IFRS Discussion Group Meeting Agenda – December 9, 2014
November 21, 2014. An agenda covering the topics for discussion is now available. Get more information about the meeting to be held in Toronto, including how to attend in person.

IASB Roundtable – Stakeholders’ Views Sought on a Discussion Paper on Reporting the Financial Effects of Rate Regulation
November 17, 2014. The AcSB is hosting an IASB roundtable on December 12, 2014 to seek input on the IASB’s Discussion Paper. Register to attend the roundtable to share your views.

AcSB Response – OSFI Draft Advisory: Early Adoption of IFRS 9 Financial Instruments for Federally Regulated Entities with October Year-ends
November 14, 2014. The AcSB has responded to the Office of Superintendent of Financial Institutions’ Draft Advisory. The letter expresses concerns about OSFI’s proposal and notes that the AcSB concerns itself with the quality of Canadian entities’ implementation of new IFRSs given the interpretation risk and the associated implementation costs. 

AcSB Exposure Draft – 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)
November 7, 2014. 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 January 16, 2015.

IFRS Discussion Group – Non-GAAP and Additional GAAP Measures
November 7, 2014. A summary of the Group’s June 12, 2014 discussions on this topic is now available.

AcSB Response – Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
November 5, 2014. The AcSB has submitted a comment letter responding to the IASB’s Discussion Paper issued in April 2014.

Webinar – Developments in IFRSs: Fall 2014 Update
October 29, 2014.  Tune in to this webinar on November 27, 2014 (English) or November 26, 2014 (French) to get an up-to-date briefing on IFRSs.

CPA Magazine Standards Speak – Punching Above Our Weight
October 9, 2014. In this month’s column, Rebecca Villmann, AcSB Director, talks about Canada’s reputation for playing a big part in the global standard-setting arena – despite our small size at just over 3% of the world’s capital markets. Also read Q&As with several Canadians involved in global standard setting.

AcSB Exposure Draft – Recognition of Deferred Tax Assets for Unrealized Losses (Proposed amendments to IAS 12)
October 3, 2014. The AcSB has issued an Exposure Draft that corresponds to the IASB’s Exposure Draft. Canadian stakeholders are encouraged to submit their comments, on the form provided, by December 18, 2014.

Request for Issues – IFRS Discussion Group
October 2, 2014. The next meeting of the IFRS Discussion Group will be held in Toronto on December 9, 2014. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by October 21, 2014.

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