IFRS® Standards

WHAT'S NEW

Volunteer Opportunity – User Advisory Council
February 28, 2018. The AcSB is looking for new members for its User Advisory Council! Council members advise us and help us understand how users employ financial information. Get more details on who we’re looking for, what volunteering entails, and be sure to apply by March 30, 2018.

IFRS® Discussion Group Meeting Report – January 10, 2018
February 21, 2018. The Group discussed topics such as cryptocurrency, cloud computing, leases, and when to apply the clarifications for modifications or exchanges of financial liabilities. Read about the views expressed on these topics for helpful tips.

Stay up to date – Effective Dates – IFRS® Standards
February 5, 2018. Two major new IFRS® Standards – IFRS 9 and IFRS 15 – are effective for annual periods beginning on or after January 1, 2018. With a new calendar year underway, make sure you’re up to date on the effective dates of other recently-issued standards and amendments.

AcSB Response – Definition of Material (Proposed amendments to IAS 1 and IAS 8)
February 2, 2018. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in September 2017.

AcSB Response – Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
January 30, 2018. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in September 2017.

Volunteer Opportunity – IFRS® Discussion Group
January 29, 2018. The AcSB is currently seeking new members for its IFRS Discussion Group, with a preference for financial statement preparers and users. If you are interested, please submit a resumé by March 16, 2018.

IFRS® Discussion Group Audio Webcast – January 10, 2018
January 17, 2018. Hear the Group’s insights on topics like cryptocurrency, cloud computing, leases, and when to apply the clarification for modifications or exchanges of financial liabilities. Tune into opening remarks for U.S. tax reform year-end considerations.

NEW! Livestreaming – AcSOC March 1-2, 2018 Meeting
January 15, 2018. Now attend the upcoming AcSOC meeting in person or virtually! Observers will be able to see and hear the AcSOC meeting discussion in real-time via a livestream feed if not able to attend in person. Register as an observer now; spaces are limited!

New look, same mission – 2016-2021 AcSB Strategic Plan
January 11, 2018. The 2016-2021 AcSB Strategic Plan has a new look to align with the Board’s new brand and image. Initially released in April 2016, the goals and objectives remain the same. Stay tuned for more info on the Plan’s current status and what’s to come in 2018-2019.

Final Amendments – Annual Improvements to IFRS Standards 2015 – 2017 Cycle
December 18, 2017. The IASB has issued final amendments to four IFRS® Standards as part of its Annual Improvements project. The amendments are effective from January 1, 2019, with early application permitted.

Panel Discussion Video: IASB Chair, U.S. FASB Chair and AcSB Chair at the 2017 IFRS® Conference: Americas – November 1-2, 2017
December 12, 2017. Watch the video to hear the discussion on the global financial reporting landscape, how the world has changed in recent years, the future for US/IFRS convergence, and how financial accounting fits with a broader reporting framework.

IFRS® Discussion Group Meeting Agenda – January 10, 2018
December 1, 2017. The Group’s spotlight is on leases at this meeting, as there are several agenda items devoted to this Standard. Cryptocurrencies, cloud computing and other IFRS 9 and 15 topics are also on the list. Attend the meeting in Toronto to hear the latest views.

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