IFRS® Standards

WHAT'S NEW

AcSB Response – Discussion Paper – Principles of Disclosure
October 16, 2017. The AcSB has submitted a comment letter responding to the IASB’s Discussion Paper issued in March 2017.

IFRS® Foundation Report – “Better Communication in Financial Reporting—Making disclosures more meaningful”
October 10, 2017. PotashCorp is one of six companies featured in a case study report published by the IFRS Foundation with before and after examples of how companies from different parts of the world have improved communication in their IFRS financial statements. 

The 2017 IFRS® Conference – November 1-2, 2017
October 6, 2017. This conference is your essential update on the future of IFRS Standards, and the plans of the International Accounting Standards Board. Attend the highly-anticipated panel discussion between the Chairs of the International, Canadian, and U.S. accounting boards. Don’t miss this rare opportunity!

AcSB Exposure Draft – Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
October 4, 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 January 15, 2018.

Canadian Member Appointed – IASB® Transition Resource Group for IFRS 17 Insurance Contracts
September 29, 2017. Lesley Thomson, Vice President and Deputy Chief Actuary, Sun Life Financial, has been appointed a member of the IASB's Transition Resource Group.  The Group provides a public forum for stakeholders to share and discuss with the IASB, questions about the implementation of new IFRS 17.

IASB® Exposure Draft – Definition of Material (Proposed amendments to IAS 1 and IAS 8)
September 27, 2017. The IASB has issued an Exposure Draft proposing amendments to IAS 1 Presentation of Financial Statements and 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.

CFA Montreal Event – GAAP and Non-GAAP Information: Will This Marriage Survive?
September 22, 2017. Attend this luncheon event in Montreal on October 4, 2017 and hear from AcSB Chair, Linda Mezon, and AcSOC Vice-Chair, Miville Tremblay. Register by September 29, 2017! Please note: You may qualify for professional development hours/credits.

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.

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