IFRS® Standards

WHAT'S NEW

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.

Final Amendments – Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)
October 18, 2017. The International Accounting Standards Board has issued narrow-scope amendments to IAS 28 Investments in Associates and Joint Ventures, clarifying that an entity applies IFRS 9 Financial Instruments (including its impairment requirements) to long-term interests in an associate or joint venture to which the equity method is not applied.

IFRS® Discussion Group Audio Webcast – October 5, 2017
October 18, 2017. The Group discussed what entities should disclose in their 2018 interim financial statements after adopting IFRS 9 and IFRS 15, and other topics on the new standards. Listen to stay up-to-date on current views.

AcSB Response – Post-implementation Review: IFRS 13 Fair Value Measurement
October 16, 2017. The AcSB has submitted a comment letter responding to the IASB’s Request for Information issued in May 2017.

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.

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