IFRS Briefings 

IFRS Briefing, Issue 2013-01 (March 28, 2013)

• IFRS Discussion Group
• IASB restarts project on rate-regulated activities
• IASB proposes clarifying accounting for transfer of assets to associate/joint venture
• IASB proposals seek to clarify accounting for interests in a joint operation
• Exceptions to continue hedge accounting after derivative novations proposed
• IASB proposes new impairment requirements for financial instruments
• Recent IASB and IFRIC meeting summaries
• Leases, Revenue and Financial Instruments newsletters
• IFRS Practice Issues: Adopting the consolidation suite of standards
• New on the Horizon: Classification and measurement (proposed amendments to IFRS 9)
• IFRS industry publications

IFRS Briefing, Issue 2012-04 (December 18, 2012)

• IFRS Discussion Group
• IASB provides consolidation relief for investment funds
• IASB proposes amendments to IFRS 9 – Classification and measurement
• IASB issues proposal to amend equity accounting
• IASB published proposals to ban revenue-based amortization
• A new cycle of proposed improvements to IFRS
• Recent IASB and IFRIC meetings summaries
• Recent IASB and IFRIC meeting summaries
• Leases, Revenue and Financial Instruments newsletters
• Hedge accounting
• IFRS industry publications

• IFRS Discussion Group
• IASB clarifies transition guidance in IFRS 10 and provides further transition relief
• IASB publishes new proposals on hedge accounting which align more closely with risk management
• Recent IASB and IFRIC meetings summaries
• Leases, Revenue and Financial Instruments Newsletters
• IFRS Industry Publications

IFRS Briefing, Issue 2012-02 (July 4, 2012)

• IFRS Discussion Group
• IASB concludes the 2009-2011 Annual Improvements cycle
• A new cycle of proposed improvements to IFRS
• New proposed guidance on the subsequent measurement of NCI put liabilities
• New proposed guidance on accounting for levies
• The Boards’ update status of convergence projects
• Recent IASB and IFRIC meetings summaries
• Leases and Financial Instruments Newsletters
• IFRS Industry Publications

IFRS Briefing, Issue 2012-01 (March 27, 2012)

• Regulator releases further guidance on non-GAAP financial measures and additional GAAP measures
• IFRS Discussion Group
• New proposed standard for revenue recognition
• Proposed clarification to IFRS 10 transition issues
• Deferral of mandatory effective date of IFRS 9
• IASB issues clarification to offsetting criteria for financial assets and financial liabilities
• Recent IASB and IFRIC meetings summaries
• New on the Horizon: Revenue from contracts with customers
• Leases newsletters
• IFRS Industry Publications
• Focus on financial reporting - 2011 annual update
• IFRS compared to Canadian GAAP: An overview (Third edition 2009/10)