IFRS® Standards

Annual Improvements 2011 – 2013

Summary

The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to amend four International Financial Reporting Standards (IFRSs) as part of its 2011 – 2013 Annual Improvements project.  

Staff Contact(s)

Katharine Christopoulos, CPA, CA, CPA (Illinois)

Senior Principal, Accounting Standards Board

Meeting & event summaries


News


December 17, 2013

News

Final Amendments – Annual Improvements to IFRSs 2011 – 2013 Cycle

December 17, 2013. The IASB has issued final amendments to three IFRSs as part of its annual improvements project. The amendments are effective for annual periods beginning on or after July 1, 2014.

February 28, 2013

News

AcSB Response – Annual Improvements to IFRSs 2011 – 2013 Cycle

February 28, 2013. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft on this topic.

December 12, 2012

News

Exposure Draft – Annual Improvements to IFRSs 2011 – 2013 Cycle

December 12, 2012. The AcSB has issued an Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. Canadian stakeholders are encouraged to submit their comments, on the form provided, by February 18, 2013.

November 22, 2012

News

Exposure Draft – Annual Improvements to IFRS 2011 – 2013 Cycle

November 22, 2012. The IASB has issued an Exposure Draft proposing amendments to four IFRSs resulting from its annual improvements project. Canadian stakeholders are encouraged to submit their comments to the IASB by February 18, 2013.

Disclaimer

This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.