International Financial Reporting Standards (IFRSs)

WHAT'S NEW

Final Amendments – Transfers of Investment Property (Amendments to IAS 40)
December 13, 2016. The IASB has issued narrow-scope amendments to IAS 40 Investment Property clarifying the requirements on transfers to, or from, investment property. The amendments are effective for annual periods beginning on or after January 1, 2018 with earlier application permitted.

Webcasts – IASB Research Forum 2016
December 6, 2016. The third annual IASB Research Forum was held in conjunction with the 2016 Contemporary Accounting Research Conference this October 2016. The AcSB proudly sponsored the Forum’s webcast recordings of the research presentations and discussions.

FYI Article – AcSB Hosts IASB Members; Canadians Contribute to International Dialogue
December 5, 2016. The AcSB connected visiting IASB members directly with its Canadian stakeholders through a variety of events. These events enabled stakeholders to share their views and receive information to support IFRS application.

IFRS Discussion Group – Report on September 13, 2016 Meeting
November 28, 2016. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

AcSB Response – Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)
November 16, 2016. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in June 2016.

IASB Work Plan 2017-2021 – Feedback Statement on 2015 Agenda Consultation
November 4, 2016. The IASB has published a Feedback Statement on its Agenda Consultation resulting in a Work Plan for 2017-2021. The central theme for its activities will be better communication in financial statements. The focus areas include the completion of large projects, supporting implementation and focusing on the research program.

IFRS Discussion Group Meeting Agenda – November 29, 2016
October 31, 2016. 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.

AcSB Response – FASB Invitation to Comment – Agenda Consultation
October 28, 2016. The AcSB has submitted a comment letter responding to the FASB’s Invitation to Comment issued in August 2016.

Video of Panel Discussion – IFRS 15
October 28, 2016. Watch the video and download the slides from this panel discussion hosted by the AcSB and chaired by IASB member, Gary Kabureck. Hear standard-setter, preparer, auditor and securities-regulator insights into the implementation of IFRS 15 Revenue from Contracts with Customers.

Webcast – 2016 Contemporary Accounting Research Conference Featuring IASB Research Forum – October 15-16, 2016
October 5, 2016. This year’s Conference features the 2016 IASB Research Forum and is available to stakeholders via this AcSB-sponsored webcast. Viewers around the world can access the research and discussions presented at this event, which brings together the organization responsible for IFRS standards and one of the accounting world’s highest-ranked academic journals. Register for the webcast today!

Panel Discussion – IFRS 15
September 23, 2016. On October 14, 2016, in Toronto, the AcSB will host a panel discussion on implementing IFRS 15 Revenue from Contracts with Customers. Hear about the key application issues and challenges, and tips to manage your implementation of this important new standard. Seats are limited. Register today!

Request for Issues – IFRS Discussion Group
September 22, 2016. The next meeting of the IFRS Discussion Group will be held in Toronto on November 29, 2016. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by October 11, 2016.

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