This update, from the International Accounting Standards Board (IASB), is published on ifrs.org after every board meeting and summarizes developments from the meeting held jointly with the FASB. It is part of a regular series issued by the IASB.

In December 2011, the International Accounting Standards Board amended the accounting requirements and disclosures related to offsetting of financial assets and financial liabilities. These amendments are the result of the IASB and the FASB undertaking a joint project to address the differences in their respective accounting standards ...

Deloitte's IFRS Global Office has published the IFRS Compliance, Presentation, and Disclosure Checklist for 2011. The checklist summarizes the recognition, measurement, presentation, and disclosure requirements set out in IFRSs in issue as of December 31, 2011.

These model financial statements illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards for the year ended December 31, 2011, by an entity that is not a first-time adopter of IFRSs. The model financial statements illustrate the impact of new and revised Standards and Interpretations ...

The AcSB has issued an Exposure Draft proposing amendments to the standards for employee future benefits that will affect private enterprises, not-for-profit organizations, and pension plans that have chosen the deferral and amortization approach for their defined benefit plans. Comments, on the form provided, are requested by May 25, 2012.

The objective of IFRS 2 is to specify the financial reporting by an entity when it undertakes a share-based payment transaction. In particular, it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions, including expenses associated with transactions in which share options are granted to employees.

The objective of IFRS 2 is to specify the financial reporting by an entity when it undertakes a share-based payment transaction. In particular, it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions, including...

This course is comprised of three articles IFRS 3 Business Combinations, IFRS 10 Consolidated Financial Statements, and IFRS 12 Disclosure of Interests in Other Entities all combining to present proper disclosure and consolidated finalcial statements.

Canada requires that publicly accountable enterprises adopt International Financial Reporting Standards (IFRSs) for annual periods beginning on or after January 1, 2011. This course is comprised of two articles IFRS 1, First-time Adoption of IFRS and IAS 1, Presentation of Financial Statements.

Association events and seminars bring CGAs, students and other professionals together for valuable learning and networking. The Events pages present detailed descriptions of PD opportunities and special events around Alberta as well ...