Skip to main content
Login
FRAS Canada
About FRAS Canada
Research Program
News Listings
Job Opportunities
Volunteer Opportunities
Contact
Council
Reporting and Assurance Standards Oversight Council
About
Members
Meetings and Events
News Listings
Committees
Governance Committee
Nominating Committee
Volunteer Opportunities
Boards
Canadian Sustainability Standards Board
About
Members
Terms of Reference
Due Process
Frequently Asked Questions
Statement of Operating Procedures
Meetings
News Listings
Volunteer Opportunities
Accounting Standards Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Annual Plan
Meetings and Events
Committees
Academic Advisory Committee
Agriculture Advisory Group
Crypto-asset Working Group
IFRS® Accounting Standards Discussion Group
IFRS® Interpretations Committee Member Support Group
Insurance Transition Resource Group
Not-for-Profit Advisory Committee
Pension Plan Advisory Committee
Private Enterprise Advisory Committee
Small Practitioners Working Group
User Advisory Committee
News Listings
Volunteer Opportunities
Public Sector Accounting Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Meetings and Events
Committees
Concepts Underlying Financial Performance Task Force
Financial Instruments Group of Experts (FI GoE)
GNFP Advisory Committee
Indigenous Advisory Group
Public Sector Accounting Discussion Group
Technical Advisory Group (TAG)
News Listings
Volunteer Opportunities
Auditing and Assurance Standards Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Meetings and Events
Committees
AASB Steering Committee
Audit Evidence Advisory Group
Audits of Less Complex Entities Advisory Group
Extended External Reporting Assurance Advisory Group
Group Audit Advisory Group
Identifying and Assessing Risks Advisory Group
Public Sector Auditing Standards Review Task Force
Securities Regulations Advisory Group
Task Force on Reporting Implications of Canadian Auditing Standards
News Listings
Volunteer Opportunities
Standards
Sustainability
Canadian Sustainability Disclosure Standards
Accounting
Part I: IFRS® Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part II: Accounting Standards for Private Enterprises
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part III: Accounting Standards for Not-for-Profit Organizations
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part IV: Accounting Standards for Pension Plans
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Public Sector
Public Sector Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
International Public Sector Accounting Standards Activities
Assurance
Canadian Standards on Quality Management
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Canadian Auditing Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Other Canadian Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Login
English
Français
Home
IFRS® Accounting Standards
IFRS® Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates
Resources
IFRIC Agenda Decisions
Project Listing
Active Projects
Completed Projects
Deferred Projects
Active Projects
Project
2024 Q4
2025 Q1
2025 H1
Addendum to the Exposure Draft Third edition of the IFRS for SMEs® Accounting Standard
IFRS for SMEs Accounting Standard
Business Combinations – Disclosures, Goodwill and Impairment
Carbon Credits
Climate-related and Other Uncertainties in the Financial Statements
Exposure Draft
Dynamic Risk Management
Exposure Draft
Equity Method
Exposure Draft
Evaluating the Preface
Financial Instruments with Characteristics of Equity
Intangible Assets
Management Commentary
Final Revised Practice Statement
Post-implementation Review of IFRS 16
Leases
Request for Information
Power Purchase Agreements
Final Amendments
Final amendments to be issued in Handbook
Provisions – Targeted Improvements
Exposure Draft
Rate-regulated Activities
Second Comprehensive Review of the IFRS for SMEs Accounting Standard
IFRS for SMEs Accounting Standard
Statement of Cash Flows and Related Matters
Translation to a Hyperinflationary Presentation Currency
IASB Exposure Draft
Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures
Completed Projects
Project
Issued
Accounting Policies and Accounting Estimates (Amendments to IAS 8)
June 1, 2021
Amendments to IFRS 17
Insurance Contracts
November 1, 2020
Annual Improvements to IFRS® Accounting Standards — Cost Method (Amendments to IAS 7)
Annual Improvements to IFRS® Accounting Standards — Derecognition of Lease Liabilities (Amendments to IFRS 9)
Annual Improvements to IFRS® Accounting Standards — Determination of a ‘De Facto Agent’ (Amendments to IFRS 10)
Annual Improvements to IFRS® Accounting Standards — Disclosure of Deferred Difference between Fair Value and Transaction Price (Amendments to Guidance on implementing IFRS 7)
Annual Improvements to IFRS® Accounting Standards — Gain or Loss on Derecognition (Amendments to IFRS 7)
Annual Improvements to IFRS® Accounting Standards — Hedge Accounting by a First-time Adopter (Amendments to IFRS 1)
Annual Improvements to IFRS® Accounting Standards — Introduction and Credit Risk Disclosures (Amendments to Guidance on implementing IFRS 7)
Annual Improvements to IFRS® Accounting Standards — Transaction Price (Amendments to IFRS 9)
Availability of a Refund (Amendments to IFRIC 14)
Business Combinations under Common Control
Classification of Liabilities (Amendments to IAS 1)
October 1, 2020
Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)
October 29, 2024
Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to IAS 12)
September 1, 2021
Disclosure Initiative – Subsidiaries without Public Accountability: Disclosures
September 6, 2024
Disclosure Initiative – Targeted Standards-level Review of Disclosures
Disclosure Initiative—Accounting Policies
June 1, 2021
Disclosure initiative—Principles of Disclosure
Extractive Activities
Fees in the "10 per cent" Test for Derecognition (Amendments to IFRS 9)
September 1, 2020
IFRS 16 and COVID-19
April 1, 2021
IFRS 16 and COVID-19
July 1, 2020
Initial Application of IFRS 17 and IFRS 9―Comparative Information (Amendment to IFRS 17)
March 1, 2022
Interest Rate Benchmark Reform – Phase 2
October 1, 2020
International Tax Reform – Pillar Two Model Rules (Amendments to IAS 12)
August 1, 2023
Lack of Exchangeability (Amendments to IAS 21)
November 1, 2023
Lease Incentives (Amendment to Illustrative Example 13 accompanying IFRS 16)
September 1, 2020
Lease Liability in a Sale and Leaseback
December 15, 2022
Non-current Liabilities with Covenants – Proposed Amendments to IAS 1
December 15, 2022
Onerous Contracts – Cost of Fulfilling a Contract (Amendments to IAS 37)
September 1, 2020
Pension Benefits that Depend on Asset Returns
Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
Post-implementation Review of IFRS 15
Post-implementation Review of IFRS 9 – Classification and Measurement
Post-implementation Review of IFRS 9 – Impairment
Power Purchase Agreements
Primary Financial Statements
September 6, 2024
Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)
September 1, 2020
Scaling the Standards
Subsidiary as a First-time Adopter (Amendments to IFRS 1)
September 1, 2020
Supplier Finance Arrangements – Proposed Amendments to IAS 7 and IFRS 7
August 1, 2023
Taxation in Fair Value Measurements (Amendments to IAS 41)
September 1, 2020
Third Agenda Consultation
Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)
September 1, 2020
Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures
Deferred Projects
There are no deferred projects at this time.