IFRS® Standards


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.

Overview of the 2017 IFRS® Conference: Americas – November 1-2, 2017
November 20, 2017. The 2017 IFRS Conference: Americas took place on November 1-2, 2017 in Toronto. Read this overview for information on what was discussed, including key themes that came through many of the conference’s presentations and panel discussions, and check out a picture gallery from the event.

IFRS® Discussion Group Meeting Report – October 5, 2017
November 20, 2017. The Group discussed topics such as disclosing the effects of adopting IFRS 9 and IFRS 15 in interim financial statements, determining lease terms and classifying financial assets. Read about the views expressed on these topics for helpful tips.

Investor Survey – Presentation of Changes in Discounted Amounts in IFRS® Performance Statements
November 10, 2017. Are you a Canadian investor interested in influencing the development of IFRS Standards? If so, take a few minutes to complete this short survey by the UK Financial Reporting Council by the end of November.

AcSB Response – Property, Plant and Equipment— Proceeds before Intended Use (Proposed amendments to IAS 16)
November 6, 2017. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in June 2017.

AcSB Exposure Draft – Definition of Material
October 23, 2017. 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 by January 15, 2018.

Final Amendments – Prepayment Features with Negative Compensation (Amendments to IFRS 9)
October 19, 2017. The International Accounting Standards Board (IASB) has issued narrow-scope amendments to IFRS 9 Financial Instruments clarifying the accounting for financial assets with prepayment features that may result in negative compensation. The amendments are effective for annual periods beginning on or after January 1, 2019 with earlier application permitted. The IASB has also amended the Basis for Conclusions for IFRS 9 to confirm the accounting for modifications or exchanges of financial liabilities measured at amortized cost that do not result in derecognition.

IFRS® Discussion Group – Request for Issues
October 19, 2017. The IFRS Discussion Group wants to hear about the challenges you are facing with implementing new standards. Submit your issue to the Group by November 3, 2017. The Group’s next meeting will be held in Toronto on January 10, 2018.

First Prev 2 3 4 5 6 7 8 ... Next Last