International Financial Reporting Standards (IFRSs)

WHAT'S NEW

IFRS Discussion Group – Report on May 14, 2015 Meeting
August 28, 2015. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

FYI Article – Influence the Future of Financial Reporting: Revising the Conceptual Framework
August 27, 2015.  This article outlines ways Canadians can get involved.

AcSB Exposure Draft – Effective Date of Amendments to IFRS 10 and IAS 28
August 24, 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 October 9, 2015.

IFRS Discussion Group Meeting Agenda – September 10, 2015
August 17, 2015. An agenda covering the topics for discussion is now available. Get more information about the meeting to be held in Montreal, including how to attend in person.

IASB Request for Views – 2015 Agenda Consultation
August 13, 2015. The IASB is seeking public input on the strategic direction and overall balance of its future work plan from mid-2016 until mid-2020. Canadian stakeholders are encouraged to submit their comments to the IASB by December 31, 2015.

AcSB Exposure Draft – Conceptual Framework for Financial Reporting
August 12, 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 October 26, 2015.

AcSB Exposure Draft – Updating References to the Conceptual Framework
August 12, 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 October 26, 2015.

IASB Exposure Draft – Effective Date of Amendments to IFRS 10 and IAS 28
August 12, 2015. The IASB has issued an Exposure Draft proposing to defer the effective date of Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (narrow-scope amendments to IFRS 10 and IAS 28). Canadian stakeholders are encouraged to submit their comments to the IASB by October 9, 2015.

IASB Exposure Draft – Clarifications to IFRS 15
August 11, 2015. The IASB has issued an Exposure Draft proposing clarifications to and transition relief for IFRS 15 Revenue from Contracts with Customers. Canadian stakeholders are encouraged to submit their comments to the IASB by October 28, 2015.

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.

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