IFRS® Standards

WHAT'S NEW

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.

Non-authoritative Material – Financial Instruments and Revenue from Contracts with Customers
August 4, 2017. The Illustrative Examples and Implementation Guidance issued by the IASB that accompany, but are not part of, IFRS 9 Financial Instruments have been added to Part I of the CPA Canada Handbook – Accounting. In addition, the non-authoritative material in Part I relating to IFRS 15 Revenue from Contracts with Customers has been amended for Clarifications to IFRS 15 Revenue from Contracts with Customers.

AcSB Response – Improvements to IFRS 8 Operating Segments (Amendments to IFRS 8 and IAS 34)AcSB Response – Improvements to IFRS 8 Operating Segments (Amendments to IFRS 8 and IAS 34)
July 31, 2017. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in March 2017.

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.

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