IFRS® Standards

WHAT'S NEW

IASB® Exposure Draft – Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
September 18, 2017. The IASB has issued an Exposure Draft proposing amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Canadian stakeholders are encouraged to submit their comments to the IASB by January 15, 2018.

IFRS Discussion Group Meeting Agenda – October 5, 2017
September 6, 2017. The Group will be discussing disclosure requirements for the 2018 interim reporting periods related to the new standards, and other current topics. Get more information about the meeting to be held in Halifax, including how to attend in person.

Volunteer Opportunity – AcSB Insurance Transition Resource Group
August 24, 2017. The AcSB is currently seeking members to appoint to this Group. If you are interested, please submit a resumé by September 14, 2017.

IFRS Discussion Group – Did you know?
August 15, 2017. The Group’s database has over 15 topics on IFRS 9, IFRS 15 and IFRS 16. Read and listen to recently added topics like modifications or exchanges of financial liabilities, seller’s right to variable consideration in an asset sale, and easements.

AcSB Response – Reducing Regulatory Burden
August 4, 2017. The AcSB has submitted a comment letter responding to the Canadian Securities Administrators’ Consultation Paper 51-404 on Considerations for Reducing Regulatory Burden for Non-Investment Fund Reporting Issuers.

Non-authoritative Material – Financial Instruments and Revenue from Contracts with Customers
August 4, 2017. The Illustrative Examples and Implementation Guidance issued by the IASB that accompany, but are not part of, IFRS 9 Financial Instruments have been added to Part I of the CPA Canada Handbook – Accounting. In addition, the non-authoritative material in Part I relating to IFRS 15 Revenue from Contracts with Customers has been amended for Clarifications to IFRS 15 Revenue from Contracts with Customers.

IFRS Discussion Group – Report on May 30, 2017 Meeting
July 19, 2017. Read the report for details about the Group’s discussions.

Job Opportunity – Principal, Accounting Standards
July 14, 2017. CPA Canada is seeking an individual to join the accounting standards team to develop accounting and financial reporting standards for public companies, private enterprises, not-for-profit organizations and pension plans in Canada.

AcSB Exposure Draft – Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16)
July 13, 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 October 19, 2017.

AcSB Response – Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)
July 5, 2017. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in April 2017.

The 2017 IFRS® Conference – November 1-2, 2017
June 29, 2017. Jointly presented by CPA Canada and the IFRS Foundation in Toronto, this conference is your opportunity to receive authoritative updates and implementation support on IFRS Standards. Presenters include Linda Mezon (AcSB Chair), Hans Hoogervorst (IASB® Chairman) and Russell G. Golden (U.S. Financial Accounting Standards Board Chairman).

AcSB 2016-2017 Annual Report – Paving the Way to Improved Performance
June 29, 2017. 2016-2017 was a pivotal year for the AcSB. This year’s Annual Report highlights the key projects and strategies the Board moved forward, including continuing to expand our engagement with stakeholders, focusing on evidence-based standard setting, and seeing the AcSB staff reach its full complement to better address our stakeholders’ needs.

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