International Financial Reporting Standards (IFRSs)

WHAT'S NEW

AcSB Exposure Draft – Annual Improvements to IFRSs 2014 – 2016 Cycle
December 15, 2015. 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, on the form provided, by February 17, 2016.

AcSB Exposure Draft – Transfers of Investment Property (Proposed amendment to IAS 40)
December 15, 2015. 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, on the form provided, by March 18, 2016.

IASB Exposure Draft – Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed Amendments to IFRS 4)
December 11, 2015. The IASB has issued an Exposure Draft proposing amendments to IFRS 4 Insurance Contracts. Canadian stakeholders are encouraged to submit their comments to the IASB by February 8, 2016.

AcSB Response – Conceptual Framework for Financial Reporting
December 8, 2015. The AcSB submitted a comment letter responding to the IASB’s Exposure Draft issued in May 2015.

AcSB Response – Updating References to the Conceptual Framework
December 8, 2015. The AcSB submitted a comment letter responding to the IASB’s Exposure Draft issued in May 2015.

IFRS Discussion Group – Report on September 10, 2015 Meeting
December 1, 2015. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

LinkedIn – Follow us!
November 27, 2015. The boards and oversight councils are already on Twitter – @frascanada.ca. Now you can follow us on LinkedIn! Stay in the know, share our news, and engage with us! We can’t wait to hear from you.

FYI Article – Amendments to IFRS 10 and IAS 28: Effective Date Is Being Postponed!
November 26, 2015. Amendments are expected to be issued by the IASB by the end of the year that defer indefinitely the effective date of the amendments to IFRS 10 and IAS 28.  This means that entities can wait to apply the amendments to IFRS 10 and IAS 28.

IASB Exposure Draft – Transfers of Investment Property (Proposed amendment to IAS 40)
November 23, 2015. The IASB has issued an Exposure Draft proposing an amendment to IAS 40 Investment Property. Canadian stakeholders are encouraged to submit their comments to the IASB by March 18, 2016.

IASB Exposure Draft – Annual Improvements to IFRSs 2014–2016 Cycle
November 20, 2015. The IASB has issued an Exposure Draft proposing amendments to three IFRSs as part of its annual improvements project. Canadian stakeholders are encouraged to submit their comments to the IASB by February 17, 2016.

AcSB Draft IFRIC Interpretation – Foreign Currency Transactions and Advance Consideration
November 17, 2015. The AcSB has issued a Draft Interpretation that corresponds to the proposed IFRIC Interpretation issued by the IASB’s IFRS Interpretations Committee on this topic. Stakeholders are encouraged to submit their comments, on the form provided, by January 19, 2016.

AcSB Draft IFRIC Interpretation – Uncertainty over Income Tax Treatments
November 12, 2015. The AcSB has issued a Draft Interpretation that corresponds to the proposed IFRIC Interpretation issued by the IASB’s IFRS Interpretations Committee on this topic. Stakeholders are encouraged to submit their comments, on the form provided, by January 19, 2016.

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