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


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.