International Financial Reporting Standards (IFRSs)

WHAT'S NEW

Final Standard – Insurance Contracts
May 23, 2017. The IASB has issued IFRS 17 Insurance Contracts, which replaces interim standard IFRS 4 and applies to all types of insurance contracts. IFRS 17 is effective for annual periods beginning on or after January 1, 2021 with earlier application permitted for companies that also apply IFRS 9 and IFRS 15.

Roundtable – Stakeholders’ Views Sought on How to Improve Disclosures in IFRS Financial Statements
May 10, 2017. Register to attend the AcSB’s roundtable discussions to share your views on the IASB’s Discussion Paper on the Principles of Disclosure.

FYI Article – AcSB Advisory Committees: A Glance at What’s Happening
May 10, 2017. Find out what the IFRS Discussion Group, Private Enterprise Advisory Committee and Not-for-Profit Advisory Committee are up to recently. Learn how they assist the Board in developing and maintaining accounting standards in Canada.

AcSB Response – Annual Improvements to IFRS Standards 2015-2017 Cycle
May 3, 2017. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in January 2017.

AcSB Exposure Draft – Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
April 28, 2017. The AcSB has issued its Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. Stakeholders are encouraged to submit their comments by July 31, 2017

IFRS Discussion Group Meeting Agenda – May 30, 2017
April 28, 2017. 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

Webinar – AcSB Spring 2017 Update – IFRS
April 28, 2017. Tune in to this webinar on May 18, 2017 (English) and May 23, 2017 (French) to get an update on recent IFRS developments, including on-going projects and implementation resources supporting new standards.

AcSB Exposure Draft – Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9).
April 21, 2017. 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 by May 24, 2017.

IASB Exposure Draft – Prepayment Features with Negative Compensation (Proposed Amendments to IFRS 9)
April 21, 2017. The IASB has issued an Exposure Draft proposing an amendment to IFRS 9 Financial Instruments. Canadian stakeholders are encouraged to submit their comments to the IASB by May 24, 2017.

IASB Exposure Draft – Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
April 5, 2017. The IASB has issued an Exposure Draft proposing amendments to IFRS 8 Operating Segments. Canadian stakeholders are encouraged to submit their comments to the IASB by July 31, 2017.

IASB Discussion Paper – Disclosure Initiative—Principles of Disclosure
April 4, 2017.  The IASB has issued a Discussion Paper that suggests principles to make disclosures in financial statements more effective. Canadian stakeholders are encouraged to provide feedback directly to the IASB by October 2, 2017.

AcSB Due Process Activities – 2016 Changes to Part I
March 27, 2017. This document summarizes the due process activities the AcSB undertook in support of the changes made to Part I of the Handbook during 2016.

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