International Financial Reporting Standards (IFRSs)

WHAT'S NEW

AcSB Exposure Draft – Disclosure Initiative (Proposed amendments to IAS 7)
January 27, 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 April 17, 2015.

Bulletin – 2014 Accounting Standards Year-end Summary
January 19, 2015. This Year-end Summary contains key information and updates published online during 2014.

Call for Applications – IFRS Interpretations Committee
January 15, 2015. The Trustees of the IFRS Foundation are seeking applications for membership of the Committee beginning on July 1, 2015. Candidates should have the ability to identify and address issues concerning the practical application of IFRSs. Applications should be submitted by March 6, 2015.

AcSB Response – Recognition of Deferred Tax Assets for Unrealized Losses (Proposed amendments to IAS 12)
January 14, 2015. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in August 2014.

Disclosure Initiative Survey – Accounting Changes
January 13, 2015. Investors and preparers are asked to provide input to an Italian standard setter about accounting changes as part of the IASB’s Principles of Disclosure project.  Responses are due by February 15, 2015 by investors and February 20, 2015 by preparers.

Final Amendments – Disclosure Initiative (Amendments to IAS 1)
January 8, 2015. The IASB has issued narrow-scope amendments to IAS 1 Presentation of Financial Statements as part of its major initiative to improve presentation and disclosure in financial reports. The amendments are effective for annual periods beginning on or after January 1, 2016 with earlier application permitted.

AcSB Exposure Draft – Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
January 7, 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 March 25, 2015.

IASB Exposure Draft – Disclosure Initiative (Proposed amendments to IAS 7)
December 22, 2014. The IASB has issued an Exposure Draft proposing amendments to IAS 7 Statement of Cash Flows. Canadian stakeholders are encouraged to submit their comments to the IASB by April 17, 2015.

Final Amendments – Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10 and IAS 28)
December 22, 2014. The IASB has issued narrow-scope amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investment in Associates and Joint Ventures to clarify the requirement for investment entities to measure subsidiaries at fair value. The amendments are effective for annual periods beginning on or after January 1, 2016 with earlier application permitted.

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.

1 2 3 4 5 6 7 ... Next Last