2009-09-18 FYI Accounting Standards - September 2009

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This newsletter contains the September 2009 edition of the CICA FYI Accounting Standards Report.

The Accounting Standards Board ("AcSB") and staff of the CICA periodically publish a report outlining the status of current projects and related activities.

The September 2009 edition includes the following topics:

Message from the Accounting Standards Chair
Third Omnibus Exposure Draft of IFRSs
First-time Adoption of IFRSs — Changes to IFRS 1
How to Determine a Fair Value Measurement
Impairment of Debt Securities
Financial Instruments — All Change
Pension Plans — AcSB Proposes New Standards
Rate-regulated Activities

A PDF version of the report is attached. This information may be useful for audit committee reports and discussions with management on proposed accounting standards.

International Financial Reporting Standards (IFRS)The transition to IFRS can be complicated.

Contact

National Accounting and Assurance

Of further interest

For an indepth analysis of the most notable financial reporting developments, read our bi-annual review, Financial Reporting Release.

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