International Financial Reporting Standards (IFRSs)

WHAT'S NEW

AcSB Due Process Activities – 2015 Changes to Part I
March 24, 2016. This document summarizes the due process activities the AcSB undertook in support of the changes made to Part I of the Handbook during 2015.

AcSB Response – Transfers of Investment Property (Proposed amendment to IAS 40)
March 22, 2016. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in November 2015.

AcSB Response – Application of Materiality to Financial Statements
March 3, 2016. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in October 2015.

Request for Issues – IFRS Discussion Group
March 3, 2016. The next meeting of the IFRS Discussion Group will be held in Toronto on May 31, 2016. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by April 15, 2016.

AcSB Response – Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts
March 1, 2016. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in December 2015.

AcSB Response – Annual Improvements to IFRSs 2014 – 2016 Cycle
February 26, 2016. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in November 2015.

IFRS Discussion Group – Report on December 3, 2015 Meeting
February 23, 2016. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

Volunteer Opportunity – User Advisory Council
February 4, 2016.  The Council acts in an advisory role to assist the AcSB in understanding how users use financial information. If you are interested, please submit a resumé by February 25, 2016.

Final Amendments – Disclosure Initiative (Amendments to IAS 7)
February 2, 2016.  The IASB has issued narrow-scope amendments to IAS 7 Statement of Cash Flows to require companies to disclose information about changes in their financing liabilities. The amendments are effective for annual periods beginning on or after January 1, 2017 with earlier application permitted.

AcSB Response – Foreign Currency Transactions and Advance Consideration
February 2, 2016. The AcSB has submitted a comment letter responding to the IFRS Interpretations Committee’s Draft Interpretation issued in October 2015.

AcSB Response – IFRS Foundation Trustees’ Review of Structure and Effectiveness: Issues for the Review
January 29, 2016.  The AcSB has submitted a comment letter responding to the IFRS Foundation’s Request for Views issued in July 2015.

AcSB Response – Uncertainty over Income Tax Treatments
January 29, 2016. The AcSB has submitted a comment letter responding to the IFRS Interpretations Committee’s Draft Interpretation issued in October 2015.

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