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IFRS® Accounting Standards

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July 16, 2026

Resource, Article

What We Heard at the AcSB Panel Discussions on IFRS 18 and the Future of Financial Reporting

What challenges and opportunities lie ahead for financial reporting? In two panel discussions hosted by the AcSB on June 3, 2026, standard setters, regulators, preparers, and users shared perspectives on implementing IFRS 18 Presentation and Disclosure in Financial Statements and the evolving future of corporate reporting. Key themes included improving comparability, the role of management-defined performance measures, technology's impact on reporting, and the importance of balancing innovation with stability. Read our article for key takeaways and access the on-demand recordings and transcripts for full details on the sessions.

June 1, 2026

Resource, Article

2025 Changes to Part I – AcSB Due Process – Endorsement Activities

How do new or amended IFRS® Accounting Standards make their way into the CPA Canada Handbook – Accounting? Find out via this overview of the due process activities we completed in support of changes made to Part I of the Handbook in 2025.

June 2, 2025

Resource, Article

2024 Changes to Part I – AcSB Due Process – Endorsement Activities 

How do new or amended IFRS® Accounting Standards make their way into the CPA Canada Handbook – Accounting? Find out via this overview of the due process activities we completed in support of changes made to Part I of the Handbook in 2024.

June 1, 2024

Resource, Article

2023 Changes to Part I – AcSB Due Process – Endorsement Activities

How do new or amended IFRS® Accounting Standards make their way into the CPA Canada Handbook – Accounting? Find out via this overview of the due process activities we completed in support of changes made to Part I of the Handbook in 2023. 

April 15, 2024

International Activity, News, Resource, Guidance

What You Need to Know about IASB’s Exposure Draft “Business Combinations – Disclosure, Goodwill and Impairment”

Read our overview of the IASB’s Exposure Draft “Business Combinations – Disclosures, Goodwill and Impairment,” and how it impacts your business. The proposed amendments affect how entities perform their goodwill impairment assessments and enhance disclosure requirements for business combinations. 

June 1, 2023

Resource, Article

2022 Changes to Part I – AcSB Due Process – Endorsement Activities

How do new or amended IFRS® Accounting Standards make their way into the CPA Canada Handbook – Accounting? Find out via this overview of the due process activities we completed in support of changes made to Part I of the Handbook in 2022.


December 12, 2022

Resource, Other

IAS 1 Presentation of Financial Statements – Additional disclosure considerations for companies engaging in crypto-asset activities

Is your company engaged in crypto-asset activities? Are there additional disclosures to consider beyond the specific requirements in IFRS Accounting Standards? Read this easy-to-understand resource to support your financial statement preparation process.

July 28, 2022

Resource, Article

IFRS 17 Matters for Non-insurance Entities

Did you know that IFRS 17, Insurance Contracts, can apply to insurance contracts issued by non-insurance entities? If not, you are not alone! Check out some helpful resources to learn more about how this Standard might apply to you.

June 1, 2022

Resource, Article

2021 Changes to Part I – AcSB Due Process – Endorsement Activities

How do new or amended IFRS® Standards make their way into the CPA Canada Handbook – Accounting? Find out via this overview of the due process activities we completed in support of changes made to Part I of the Handbook in 2021.

June 1, 2021

Resource, Article

2020 Changes to Part I – AcSB Due Process – Endorsement Activities

How do new or amended IFRS® Standards make their way into the CPA Canada Handbook – Accounting? Find out via this overview of the due process activities we carried out in support of changes made to Part I of the Handbook in 2020.