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IFRS® Accounting Standards

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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.

May 20, 2021

Resource, Guidance

COVID-19 and Going Concern: What the accounting standards require

The COVID-19 pandemic continues to cause considerable deterioration in economic conditions for many organizations. With significant organizations profiled in news stories for insolvencies, bankruptcies, and other financial difficulties, it’s more important than ever to keep going concern top of mind. Use our going concern resources to help navigate potential challenges associated with going concern assessments.

January 25, 2021

Resource, Guidance

Close Call Going Concern Assessments

Did you conclude that your company did not have material uncertainties associated with its ability to continue as a going concern? Would small changes to the assumptions you used change that assessment? Read this joint resource issued by the AcSB and AASB on accounting and auditing considerations relating to close call going concern assessments.

January 6, 2021

Resource, Guidance

Going Concern and Liquidity Risk (Updated January 2021)

Have you assessed whether your company will continue as a going concern in 2021? Read this updated Going Concern and Liquidity Risk resource to better understand the impact of going concern and liquidity risk on your financial statements. More guidance to come on this topic from the auditing perspective in January 2021.