IFRS® Standards


Speech by the IASB Chair – Better Communication of Financial Statements
July 7, 2016. Read the IASB Chair Hans Hoogervorst’s speech delivered at the IFRS Foundation Conference in Zurich. He focuses on the IASB’s plans to prioritize improvements to the communications effectiveness of financial statements based on IFRSs — a main outcome of the recent Agenda Consultation and his priority in his second term as Chair.

IASB Exposure Draft – Definition of a Business and Accounting for Previously Held Interests (Amendments to IFRS 3 and IFRS 11)
July 5, 2016. The IASB has issued an Exposure Draft proposing amendments to IFRS 3 Business Combinations and IFRS 11 Joint Arrangements. Canadian stakeholders are encouraged to submit their comments to the IASB by October 31, 2016.

Final Amendments – Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)
June 30, 2016. The IASB has issued narrow-scope amendments clarifying how to account for certain types of share-based payment transactions. The amendments are effective for annual periods beginning on or after January 1, 2018 with earlier application permitted.

AcSB Response – Financial Instruments and Disclosure
June 8, 2016. The AcSB has submitted a comment letter responding to the Office of the Superintendent of Financial Institutions’ Draft Guideline on IFRS 9 Financial Instruments and Disclosure.

Request for Issues – IFRS Discussion Group
June 2, 2016. The next meeting of the IFRS Discussion Group will be held in Saskatoon on September 13, 2016. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by July 8, 2016.

IFRS Discussion Group Meeting Agenda – May 31, 2016
May 11, 2016. 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.

Final Amendments – Clarifications to IFRS 15 Revenue from Contracts with Customers
April 15, 2016. The IASB has issued narrow-scope amendments to the revenue standard to clarify some requirements and provide additional transitional relief for companies implementing the new standard. The amendments are effective for annual reporting periods beginning on or after January 1, 2018 with earlier application permitted.

Job Opportunity – Principal, Accounting Standards
April 12, 2016. CPA Canada is seeking an individual to join the accounting standards team to develop accounting and financial reporting standards for public companies, private enterprises, not-for-profit organizations and pension plans in Canada.

CPA Magazine – Standards Digest – April 2016
April 5, 2016. CPA Magazine’s Standards Digest is a monthly snapshot into some of the latest standard-setting news and issues. This month, read about the AcSB’s 2016-2021 Strategic Plan and a Q&A with PSAB’s Director about the newly formed Public Private Partnerships Task Force.

AcSB 2016-2021 Strategic Plan – Accounting Standards in Canada: At the Leading Edge of Financial Reporting
March 30, 2016. Read our new five-year Strategic Plan, which takes effect on April 1, 2016. The Plan continues the overall strategies already adopted for the different categories of private sector reporting entities, and improves how they are being implemented.

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.

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