IFRS® Standards


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

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.

IASB Exposure Draft – Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16)
June 26, 2017. The IASB has issued an Exposure Draft proposing amendments to IAS 16 Property, Plant and Equipment. Canadian stakeholders are encouraged to submit their comments to the IASB by October 19, 2017.

The ONE National Conference – September 18-19, 2017
June 22, 2017. Attend this year’s The ONE national conference in Ottawa, designed for all CPAs. AcSB Chair Linda Mezon will be speaking about the Board’s current priorities and activities, including an overview of standards soon taking effect and early-stage projects you can get involved with now.

Request for Issues – IFRS Discussion Group
June 20, 2017. The next meeting of the IFRS Discussion Group will be held in Halifax on October 5, 2017. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by July 17, 2017

Non-authoritative Material – Revenue from Contracts with Customers
June 9, 2017. The Basis for Conclusions and Illustrative Examples issued by the IASB that accompany, but are not part of, IFRS 15 have been added to Part I of the CPA Canada Handbook – Accounting (in both cases excluding amendments made subsequently by the IASB for Clarifications to IFRS 15 Revenue from Contracts with Customers). The AcSB is taking a phased approach to adding non-authoritative material issued by the IASB to the Handbook.

Final IFRIC Interpretation – Uncertainty over Income Tax Treatments
June 9, 2017. The IASB has issued an Interpretation to specify how to reflect uncertainty in accounting for income taxes. The Interpretation is effective for annual reporting periods beginning on or after January 1, 2019 with earlier application permitted.

Audio Webcast – IFRS Discussion Group May 30, 2017 Meeting
June 7, 2017. Listen to the audio recordings to hear the Group’s discussion about implementation challenges relating to the new standards and other topical matters.

Volunteer Opportunity – IFRS Transition Resource Group for IFRS 17 Insurance Contracts
May 31, 2017. The IASB is seeking applications for membership of this Group. Candidates should be financial statement preparers or auditors with practical and direct knowledge of the ongoing implementation of IFRS 17, and expertise in product types across a broad spread of geographical areas. Applications should be submitted by July 31, 2017.

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