2013-02-07 FYI Accounting Standards - Special Edition 2012

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This Newsletter contains the Special Edition 2012 of the CICA FYI Accounting Standards Report.

Message from the Chair

Matters to Be Considered — 2012 and 2013 Fiscal Years

• International Financial Reporting Standards
  • Annual Improvements – New Cycle Just Released!
  • Employee Benefits: Providing a Clear Picture of the Promise
  • IFRS 10, 11 and 12 – Adoption Time Is Here!
  • Reminder – Derecognition Disclosures: Uncovered

• Standards for Private Enterprises
  • 2012 Annual Improvements

• Standards for Pension Plans
  • Pension Plans: Enhancements and Clarifications

Recent Changes

• International Financial Reporting Standards
  • Fair Value for Investment Entities – At Last!
  • Pension Funds – Finally a Home!

Current Activities

• International Financial Reporting Standards
  • IASB Agenda Consultation 2011 – Responses Are In!
  • IFRS Discussion Group
  • Future Strategy for IFRSs: Answers to Key Questions!
  • Rate-regulated Activities in a Nutshell

• Standards for Private Enterprises
  • Consolidations: Change Is in the Works
  • Greener Pastures: Accounting for Agriculture

• Standards for Not-for-Profit Organizations
  • Watch for Ongoing Activities on Two Fronts

Documents for Comment Deadlines

Webcasts

Changes to IFRSs

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.