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Addendum to the Exposure Draft Third edition of the IFRS for SMEs® Accounting Standard
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The IASB issued an Exposure Draft in March 2024
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Annual Improvements to IFRS® Accounting Standards — Cost Method (Amendments to IAS 7)
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The IASB is currently deliberating comments on their Exposure Draft
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Annual Improvements to IFRS® Accounting Standards — Derecognition of Lease Liabilities (Amendments to IFRS 9)
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The IASB is currently deliberating comments on their Exposure Draft
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Annual Improvements to IFRS® Accounting Standards — Determination of a ‘De Facto Agent’ (Amendments to IFRS 10)
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The IASB is currently deliberating comments on their Exposure Draft
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Annual Improvements to IFRS® Accounting Standards — Disclosure of Deferred Difference between Fair Value and Transaction Price (Amendments to Guidance on implementing IFRS 7)
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The IASB is currently deliberating comments on their Exposure Draft
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Annual Improvements to IFRS® Accounting Standards — Gain or Loss on Derecognition (Amendments to IFRS 7)
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The IASB is currently deliberating comments on their Exposure Draft
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Annual Improvements to IFRS® Accounting Standards — Hedge Accounting by a First-time Adopter (Amendments to IFRS 1)
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The IASB is currently deliberating comments on their Exposure Draft
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Annual Improvements to IFRS® Accounting Standards — Introduction and Credit Risk Disclosures (Amendments to Guidance on implementing IFRS 7)
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The IASB is currently deliberating comments on their Exposure Draft
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Annual Improvements to IFRS® Accounting Standards — Transaction Price (Amendments to IFRS 9)
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The IASB is currently deliberating comments on their Exposure Draft
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Business Combinations – Disclosures, Goodwill and Impairment
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The IASB issued its Exposure Draft, Business Combinations—Disclosures, Goodwill and Impairment in March 2024
The AcSB issued its Exposure Draft, which corresponds to the IASB Exposure Draft in April 2024
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Classification and Measurement of Financial Instruments
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The IASB issued narrow- scope amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures in May 2024
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Climate-related and Other Uncertainties in the Financial Statements
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The IASB decided to commence work on this project and moved the project to its work plan in March 2023
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Crypto-asset Activities
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The AcSB is conducting research to help it further develop its understanding of crypto-asset activities in Canada and around the world
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Disclosure Initiative – Subsidiaries without Public Accountability: Disclosures
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The IASB issued IFRS 19 Subsidiaries without Public Accountability: Disclosures in May 2024
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Dynamic Risk Management
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IASB added this project to its standard-setting program in May 2022
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Equity Method
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The IASB plans to publish an exposure draft of proposed amendments in the second half of 2024
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Evaluating the Preface
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AcSB is researching issues with the current Preface of the CPA Canada Handbook – Accounting to identify potential solutions
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Financial Instruments with Characteristics of Equity
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The IASB is currently deliberating comments on their Exposure Draft
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Intangible Assets
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The AcSB is undertaking research to get a better understanding on the types of intangibles that are gaining prevalence in the Canadian market and the information required by financial statement users
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Management Commentary
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The IASB is currently deliberating comments on their Exposure Draft
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Post-implementation Review of IFRS 15
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The IASB is deliberating comments on its Request for Information
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Post-implementation Review of IFRS 16 Leases
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The IASB expects to publish a request for information in the first half of 2025
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Power Purchase Agreements
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The IASB issued its Exposure Draft, Proposed Amendments to IFRS 9 and 7, in May 2024
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Primary Financial Statements
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Provisions – Targeted Improvements
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The IASB added the project to its agenda in January 2020
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Rate-regulated Activities
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The IASB and AcSB are deliberating comments on their Exposure Drafts
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Second Comprehensive Review of the IFRS for SMEs Accounting Standard
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The IASB is currently deliberating comments on their Exposure Draft
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Statement of Cash Flows and Related Matters
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The AcSB is performing research to understand the usefulness of the Statement of Cash Flows and whether there are other cash flow measures more relevant to financial statement users
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Updating the Subsidiaries Without Public Accountability: Disclosures Standard
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The IASB expects to publish an Exposure Draft in Q3 2024
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Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity
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The IASB added this project to its work plan in December 2023
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