News Listings

At its recent meeting the Committee discussed the accounting for Contributions and Combinations, as well as results of a member survey.

The IASB has issued its Project Summary on the Disclosure Initiative–Principles of Disclosure project. Overall, the IASB decided that improving the way disclosure requirements are developed and drafted in IFRS Standards is the most effective way to help address the disclosure problem. Consequently, the IASB has decided to prioritise its Targeted Standards-level Review of Disclosure project.

Are you a Canadian private enterprise, an advisor to one, or a user of private enterprises’ financial reports? Interested in the amendments to the accounting for retractable or mandatorily redeemable shares and other financial instruments? Watch an on-demand webinar on this topic, jointly presented with CPA Canada.

IFRS Foundation staff have issued a Project Summary that provides an overview of research considered by the IASB from 2014 to 2017 on Discount Rates in IFRS Standards. Outputs of this project consist of research findings and a summary listing matters that the IASB staff will consider in the future when developing recommendations for the IASB on present value measurement requirements.

Read this summary for an overview of the type of guidance in the Framework and to learn why all parities in financial reporting need get involved!

Are you a preparer, director, practitioner, investor or contributor who reports, oversees, assesses or uses performance measures? Watch the webinar to learn how you can help improve the quality of performance measures by leveraging this Framework.

The Board discussed topics such as Agriculture, Financial Statement Concepts, Employee Future Benefits, Combinations and Financial Instruments – Hedging, among others.

The Group discussed topics such as 2019 interim disclosure considerations related to IFRS 16, credit enhancements and related party loans. Read about the views expressed by Group members for helpful tips and stay up-to-date on past issues such as accounting for asset retirement obligations.

The Board discussed topics such as narrow scope amendments to the income taxes and investments standards, and Financial Instruments – Hedging, among others.

At its recent meeting the Committee discussed the accounting for Combinations.