|
Effective for annual periods beginning on or after January 2026:
|
AcG-21, Accounting for Life Insurance Contracts with Cash Surrender Value
|
In accordance with the specific requirements in AcG-21
|
|
Effective for annual periods beginning on or after January 2025:
|
Amendments to Section 3840, Related Party Transactions
|
In accordance with the specific requirements in Section 3840
|
|
Effective for annual periods beginning on or after January 2024:
|
AcG-20, Customer’s Accounting for Cloud Computing Arrangements
|
In accordance with the specific requirements in AcG-20
|
|
Effective for annual periods ending on or after February 2022:
|
Amendments to Section 3856, Financial Instruments, pertaining to the effects of IBOR Reform on Financial Reporting
|
In accordance with the specific requirements in Section 3856
|
|
Effective for annual periods beginning on or after January 2022:
|
2021 Annual Improvements to:
- Section 1500, First-time Adoption
- Section 1510, Current Assets and Current Liabilities
- Section 1540, Cash Flow Statement
- Section 3856, Financial Instruments
|
|
|
|
In accordance with the specific requirements in Section 3041
|
|
Amendments to Section 3400, Revenue
|
In accordance with specific requirements in Section 3400
|
Amendments to Section 3400, Revenue, pertaining to upfront non-refundable fees or payments deferred to January 2025
|
|
Amendments to Section 3462, Employee Future Benefits
|
In accordance with specific requirements in Section 3462
|
|
Effective for annual periods beginning on or after January 2021:
|
|
Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement
|
In accordance with paragraph 3856.63
|
|
Accounting for Related Party Financial Instruments and Significant Risk Disclosures
|
In accordance with paragraph 3856.67
|
|
Amendments to Section 3051, Investments
|
Prospective
|
|
Amendments to Section 3465, Income Taxes
|
Retrospective
|
|
Effective for annual periods ending on or after December 31, 2020:
|
Amendments to Section 3065, Leases
|
|
|
Effective for annual periods beginning on or after January 2018:
|
Amendments to Section 1591, Subsidiaries re:
- Application of the cost method
- Accounting for voting interests
|
Prospective, except as specified in paragraph 1591.39C
|
|
Amendments to Section 3051, Investments
|
Retrospective
|
2017 Annual Improvements to:
- Section 1505, Disclosure of Accounting Policies
- Section 1506, Accounting Changes
- Section 1521, Balance Sheet
- Section 1651, Foreign Currency Translation
- Section 3065, Leases
|
Retrospective
|
|
Effective for annual periods beginning on or after January 2017:
|
|
Amendments to Sections 1591, Subsidiaries
|
Retrospective
|
Amendments to Section 3056, Interests and Joint Arrangements
|
Retrospective
|
|
Effective for annual periods beginning on or after January 1, 2016:
|
2015 Annual Improvements to:
- Section 1582, Business Combinations
- Section 3051, Investments
- Section 3061, Property, Plant and Equipment
- Section 3065, Leases
- Section 3462, Employee Future Benefits
|
Retrospective
|
|
Section 1591, Subsidiaries
|
In accordance with specific requirements in Section 1591
|
|
Amendments to Section 3051, Investments
|
In accordance with specific requirements in Section 3051
|
|
Section 3056, Interests in Joint Arrangements
|
In accordance with specific requirements in Section 3056
|