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  • Comment letter deadline on draft Practice Statement Application of Materiality to Financial Statements
    English United States English Welcome My account Logout IAS Plus Canada English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Info Comment letter deadline on draft Practice Statement Application of Materiality to Financial Statements When Feb 26 2016 from 12 00 AM to 12 00 AM Add event to calendar vCal iCal On October 28 2015 the International Accounting Standards Board IASB published draft guidance to help company management determine whether information is material The guidance is part of the IASB s wider initiative to improve disclosures The deadline for submitting comments on the draft Practice Statement is February 26 2016 Related Topics Date type Comment letter deadline Projects Disclosure initiative Materiality ED Related news Summary of the December 2015 ASAF meeting Jan 22 2016 SEC s Investor Advisory Committee takes on FASB Jan 21 2016 Summary of November GPF meeting now available Dec 18 2015 IASB publishes draft guidance to help management apply the concept of materiality Oct 28 2015 IASB issues work plan update May 29 2015 IASB issues work plan update for December 2014 Dec 18 2014 All Related Related Dates Comment letter deadline on Amendments to CAS 720 Feb 12 2016 Comment letter deadline for ED on Annual Improvements to IFRSs 2014 2016 Cycle Feb 16 2016 Comment letter deadline on AASB Draft Strategic Plan for 2016 2021 Feb 19 2016 Comment letter deadline for ED on Transfers of Investment Property Proposed amendment to IAS 40 Mar 18 2016 All Related Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of their related

    Original URL path: http://www.iasplus.com/en-ca/events/deadlines/2015/comment-letter-deadline-on-draft-practice-statement-application-of-materiality-to-financial-statements (2016-02-10)
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  • CPA Canada 2016 not-for-profit financial executive forum
    United States English Welcome My account Logout IAS Plus Canada English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Info CPA Canada 2016 not for profit financial executive forum When Mar 01 2016 07 30 AM to Mar 02 2016 04 15 PM Timezone UTC 5 Where Metro Toronto Convention Centre Toronto ON Add event to calendar vCal iCal CPA Canada invites you to its 2016 Not for Profit Financial Executive Forum to gain practical organizational and leadership development insights and to network with colleagues peers and leading industry experts This forum offers a series of sessions that address the tough challenges facing today s NFP executive Do not miss the update on accounting for NPOs hosted by our own National Accounting Leader Karen Higgins New this year attend this event as a virtual conference More information about this event Related Topics Date type Conferences and forums Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of

    Original URL path: http://www.iasplus.com/en-ca/events/2016-not-for-profit-financial-executive-forum (2016-02-10)
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  • Comment letter deadline for ED on Transfers of Investment Property (Proposed amendment to IAS 40)
    Investment Property Proposed amendment to IAS 40 When Mar 18 2016 from 12 00 AM to 12 00 AM Add event to calendar vCal iCal On November 19 2015 the IASB published an ED of proposed amendments to IAS 40 Investment Property The amendments address transfers of investment property The amendments proposed in ED 2015 9 Transfers of Investment Property Proposed amendment to IAS 40 are i Paragraph 57 will be amended to state that an entity shall transfer a property to or from investment property when and only when there is evidence of a change in use The change of use shall consist of the property meeting or ceasing to meet the definition of investment property And ii the list of examples of evidence in paragraph 57 a d will be presented as a non exhaustive list instead of an exhaustive list The ED does not contain a proposed effective date However the ED proposes that the amendments would be applied retrospectively and that early application would be permitted Comments are requested by March 18 2016 On December 15 2015 the AcSB issued an Exposure Draft that corresponds to the IASB s Exposure Draft on this topic Stakeholders are also encouraged to submit their comments by March 18 2016 Related Topics Date type Comment letter deadline Projects Transfer of Investment Property Proposed Amendments to IAS 40 ED Related news AcSB Exposure Draft Transfers of Investment Property Proposed amendment to IAS 40 Dec 15 2015 IASB proposes amendments to IAS 40 on transfers of investment property Nov 19 2015 All Related Related Dates Comment letter deadline on Amendments to CAS 720 Feb 12 2016 Comment letter deadline for ED on Annual Improvements to IFRSs 2014 2016 Cycle Feb 16 2016 Comment letter deadline on AASB Draft Strategic Plan for 2016

    Original URL path: http://www.iasplus.com/en-ca/events/deadlines/2015/comment-letter-deadline-for-ed-on-transfers-of-investment-property-proposed-amendment-to-ias-40 (2016-02-10)
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  • Comment letter deadline on Discussion Paper on Agriculture
    English Canada Français United Kingdom English United States English Welcome My account Logout IAS Plus Canada English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Info Comment letter deadline on Discussion Paper on Agriculture When May 19 2016 from 12 00 AM to 12 00 AM Add event to calendar vCal iCal The Accounting Standards Board AcSB issued a Discussion Paper that considers issues in accounting for biological assets and agricultural produce Stakeholders are encouraged to submit their comments by May 19 2016 Related Topics Date type Comment letter deadline Projects Agriculture Related news AcSB Decision Summary December 15 2015 Agriculture Jan 04 2016 Discussion Paper Agriculture Dec 18 2015 AcSB Decision Summary October 20 2015 Agriculture Oct 30 2015 AcSB Decision Summary May 25 26 2015 Agriculture Jun 04 2015 AcSB Decision Summary July 16 2014 Jul 25 2014 AcSB Decision Summary May 14 15 2014 May 26 2014 All Related Related Publications 2015 ASPE alert Nov 19 2015 All Related Related Dates Comment letter deadline on Amendments to CAS 720 Feb 12 2016 Comment letter deadline for ED on Annual Improvements to IFRSs 2014 2016 Cycle Feb 16 2016 Comment letter deadline on AASB Draft Strategic Plan for 2016 2021 Feb 19 2016 Comment letter deadline on draft Practice Statement Application of Materiality to Financial Statements Feb 26 2016 Comment letter deadline for ED on Transfers of Investment Property Proposed amendment to IAS 40 Mar 18 2016 All Related Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of their related entities See Legal for

    Original URL path: http://www.iasplus.com/en-ca/events/deadlines/comment-letter-deadline-on-discussion-paper-on-agriculture (2016-02-10)
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  • Checklists
    English Canada Français United Kingdom English United States English Welcome My account Logout IAS Plus Canada English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Navigation News Projects Publications Resources Abbreviations Checklists Deloitte Financial Reporting Update Webcasts Recent Standard setting Activities The Deloitte Learning Academy Tools Web sites Standards Info Checklists Deloitte prepared a comprehensive assessment package to help you determine whether or not your organization s financial reporting meet all relevant presentation and disclosure requirements Part I IFRS IFRS Compliance presentation and disclosure checklist Model financial statements general purpose Model financial statements Investment enterprises IAS 34 Compliance checklist Part II ASPE Presentation and disclosure checklist available soon Part III ASNPO Financial statement disclosure checklist available soon Public Sector Accounting Standards Financial statement disclosure checklist available soon Securities requirements MD A assessment tool Executive compensation assessment tool AIF assessment tool Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of their related entities See Legal for additional

    Original URL path: http://www.iasplus.com/en-ca/resources/copy_of_tools (2016-02-10)
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  • New or amended standards released in the last six months
    effective and independent audit committees Sep 03 2015 58 101 Disclosure of Corporate Governance Practices This Instrument requires an issuer to disclose the corporate governance practices it has adopted Sep 03 2015 81 101 Mutual Funds Prospectus Disclosure This instrument governs the information that mutual funds must provide in accordance with prospectus requirements under Canadian securities legislation Sep 03 2015 45 501 Ontario Prospectus and Registration Exemptions This Instrument includes Ontario prospectus and registration exemptions to facilitate capital raising or business enterprises particularly start ups and SMEs while protecting the interests of investors Oct 29 2015 Section 1582 Business combinations A business combination is a transaction or other event in which an acquirer obtains control over one or more businesses An enterprise shall account for each business combination by applying the acquisition method Oct 31 2015 Section 3051 Investments This Section establishes standards for 1 investments subject to significant influence and 2 measuring and disclosing certain other non financial instrument investments such as works of art and other tangible assets held for investment purposes Oct 31 2015 Section 3061 Property plant and equipment This Section establishes standards for the recognition measurement presentation and disclosure of property plant and equipment tangible capital assets This Section also applies to property plant and equipment recognized under Section 3065 Leases Oct 31 2015 Section 3065 Leases This Section establishes standards for the accounting for lease transactions from the perspective of both the lessee and the lessor Oct 31 2015 Section 3462 Employee future benefits This Section establishes standards for the recognition measurement and disclosure of the cost of employee future benefits Oct 31 2015 45 108 Crowdfunding The securities regulatory authorities of British Columbia Saskatchewan Manitoba Québec New Brunswick and Nova Scotia adopted substantially harmonized registration and prospectus exemptions that allow start up and early stage companies to raise capital in these jurisdictions subject to certain conditions Nov 05 2015 51 101 Standards of Disclosure for Oil and Gas Activities This instrument establishes a regime of continuous disclosure for reporting issuers engaged in exploring for developing or producing oil and gas including the extraction of oil from oil sands or shale Nov 05 2015 Section 7060 Auditor Review of Interim Financial Statements Section 7060 sets out requirements related to the terms of engagement the consideration of materiality the auditor s inquiries and responses to matters identified the expression of a conclusion on the interim financial statements and the documentation Nov 30 2015 Section 7150 Auditor s Consent to the Use of a Report of the Auditor Included in an Offering Document Section 7150 deals with an auditor s responsibilities in responding to requests to consent to the use of a report of the auditor included in an offering document Nov 30 2015 Section 8100 General Review Standards Section 8100 deals with reviews by public accountants of annual and interim financial statements and other information except when the auditor of an entity reviews its unaudited interim financial statements in the circumstances described in Section 7060

    Original URL path: http://www.iasplus.com/en-ca/collections/new-or-amended-standards-released-in-the-last-three-months (2016-02-10)
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  • Standards effective in 2015 and beyond
    enterprises particularly start ups and SMEs while protecting the interests of investors Jan 14 2016 45 108 Crowdfunding The securities regulatory authorities of British Columbia Saskatchewan Manitoba Québec New Brunswick and Nova Scotia adopted substantially harmonized registration and prospectus exemptions that allow start up and early stage companies to raise capital in these jurisdictions subject to certain conditions Jan 25 2016 45 501 Ontario Prospectus and Registration Exemptions This Instrument includes Ontario prospectus and registration exemptions to facilitate capital raising or business enterprises particularly start ups and SMEs while protecting the interests of investors Jan 13 2016 51 101 Standards of Disclosure for Oil and Gas Activities This instrument establishes a regime of continuous disclosure for reporting issuers engaged in exploring for developing or producing oil and gas including the extraction of oil from oil sands or shale Jul 01 2015 51 102 Continuous Disclosure Obligations This Instrument sets out the obligations of reporting issuers other than investment funds with respect to their continuous disclosure obligations Nov 17 2015 52 109 Certification of Disclosure in Issuers Annual and Interim Filings This Statement sets out the requirements for certification of disclosures in filings by certifying officers for all reporting issuers other than investment funds Nov 17 2015 52 110 Audit Committees The purpose of the Instrument is to encourage reporting issuers to establish and maintain strong effective and independent audit committees Nov 17 2015 58 101 Disclosure of Corporate Governance Practices This Instrument requires an issuer to disclose the corporate governance practices it has adopted Nov 17 2015 81 101 Mutual Funds Prospectus Disclosure This instrument governs the information that mutual funds must provide in accordance with prospectus requirements under Canadian securities legislation Nov 17 2015 AcG 15 Consolidation of variable interest entities This Guideline presents the views of the Accounting Standards Board on the application of consolidation principles to certain entities that are subject to control on a basis other than ownership of voting interests Jan 01 2016 CSAE 3000 Attestation Engagements Other than Audits or Reviews of Historical Financial Information CSAE 3000 deals with attestation engagement in which the practitioner evaluates the underlying subject matter against applicable criteria and aims to obtain sufficient appropriate evidence to express in a written direct assurance report a conclusion to intended users other than the responsible party about the outcome of that evaluation Jun 30 2017 CSAE 3001 Direct Engagements CSAE 3001 sets out the requirements related to planning performing and reporting on direct engagements Jun 30 2017 CSRE 2400 Engagements to Review Historical Financial Statements This standard replaces the following existing review engagement standards for financial statements and other historical financial information Section 8200 Public Accountant s Review of Financial Statements Section 8500 Reviews of Financial Information other than Financial Statements AuG 20 Performance of a Review of Financial Statements in Accordance with Sections 8100 and 8200 and AuG 47 Dating the Review Engagement Report on Financial Statements Dec 14 2017 CSRS 4460 Reports on Supplementary Matters Arising from an Audit or

    Original URL path: http://www.iasplus.com/en-ca/collections/standards-effective-in-2015 (2016-02-10)
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  • Outstanding exposure drafts
    are necessary Sep 30 2016 The Auditor s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements Amendments to CAS 720 ED The IAASB has in April 2015 completed a project to revise ISA 720 The Auditor s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements in order to ensure that it continues to be capable of enhancing the credibility of financial statements Sep 30 2016 New Auditor Reporting Proposed Amendments to CAS 700 CAS 705 CAS 706 CAS 260 and CAS 570 and new CAS 701 ED Users of audited financial statements are asking auditors to provide more information in their reports about significant matters in the financial statements as well as about the conduct of the audit The IAASB and the AASB believe that a quality audit should be accompanied by an informative auditor s report that delivers value to the entity s stakeholders The IAASB has undertaken and in January 2015 completed a project to revise its auditor reporting standards Sep 30 2016 Addressing Disclosures in the Audit of Financial Statements Proposed amendments to CASs 315 330 and 700 ED The proposed revisions to the standards aim to focus auditors more explicitly on disclosures throughout the audit process and drive consistency in auditor behavior in applying the requirements of the auditing standards Sep 30 2016 New Auditor Reporting Special Considerations Proposed Amendments to CAS 800 and CAS 805 ED The IAASB is proposing amendments to ISA 800 Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and ISA 805 Special Considerations Audits of Single Financial Statements and Specific Elements Accounts or Items of a Financial Statement resulting from the recent significant revisions to its auditor reporting standards Sep 30 2016 PSAB Revenue SOP The SOP includes proposals on issues that affect when revenue is recognized how it is measured as well as its presentation and disclosure Jun 30 2016 ASPE 2016 2021 Draft Strategic Plan ED This Draft Strategic Plan outlines the AcSB s vision how it intends to operate and the broad policy objectives that will guide it in carrying out its standard setting mandate Jun 30 2016 ASNPO 2016 2021 Draft Strategic Plan ED This Draft Strategic Plan outlines the AcSB s vision how it intends to operate and the broad policy objectives that will guide it in carrying out its standard setting mandate Jun 30 2016 AcSB IFRS 2016 2021 Draft Strategic Plan ED The Accounting Standards Board issued an Invitation to Comment on its next strategic plan Jun 30 2016 Classification of Liabilities Proposed Amendments to IAS 1 ED The amendments aim at a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date Jun 30 2016 Agriculture Research The purpose of this project is to develop an accounting standard for agricultural activities May 19 2016 PSAB Improvements to Not for Profit Standards in the public sector SOP The SOP includes 15

    Original URL path: http://www.iasplus.com/en-ca/collections/outstanding-exposure-drafts (2016-02-10)
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