International Financial Reporting Standards (IFRSs)

WHAT'S NEW

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.

FYI Article – IASB 2015 Agenda Consultation: Help the AcSB Shape the Future of IFRSs
November 11, 2015. You have an opportunity to influence the priorities of the IASB’s work plan! Respond to the AcSB’s Invitation to Comment, “IASB 2015 Agenda Consultation,” to help the Board prepare its response to the IASB.

IFRS Discussion Group Meeting Agenda – December 3, 2015
November 6, 2015. An agenda covering the topics for discussion is now available. Get more information about the meeting to be held in Toronto, including how to attend in person.

AcSB Response – Clarifications to IFRS 15
November 4, 2015. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in July 2015.

IASB Draft Practice Statement – Application of Materiality to Financial Statements
November 3, 2015. The IASB has issued a Draft Practice Statement that provides guidance to help company management determine whether information is material. Canadian stakeholders are encouraged to submit their comments to the IASB by February 26, 2016.

AcSB Initiative – IFRSs: Striving for Uniform Adoption Dates
November 2, 2015. Not having uniform adoption for IFRSs undermines the goal – consistent standards in different jurisdictions. This can also put countries at different vantage points. Read about what the AcSB is doing to achieve uniform adoption dates.

Canadian Organizations Participate – IASB's Investors in Financial Reporting Program
October 30, 2015. Two Canadian organizations, Caisse de dépôt et placement du Québec and Ontario Teachers’ Pension Plan, are amongst the four new investors that have joined the IASB’s Investors in Financial Reporting program. This program is designed to foster greater investor participation in the development of IFRSs.

IASB Draft IFRIC Interpretation – Uncertainty over Income Tax Treatments
October 26, 2015. The IASB’s IFRS Interpretations Committee has issued a Draft Interpretation to provide guidance when there is uncertainty in the application of the tax law. Canadian stakeholders are encouraged to submit their comments to the IFRS Interpretations Committee by January 19, 2016.

IASB Draft IFRIC Interpretation – Foreign Currency Transactions and Advance Consideration
October 26, 2015. The IASB’s IFRS Interpretations Committee has issued a Draft Interpretation to provide guidance about which exchange rate should be used to report foreign currency transactions when payment is made or received in advance. Canadian stakeholders are encouraged to submit their comments to the IFRS Interpretations Committee by January 19, 2016.

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