Expand
Pour consulter la version française, veuillez cliquer ici.
Overview: This newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to December 31, 2020).
The following summarizes IFRS pronouncements that must be applied, if applicable, for the first time by a calendar year-end entity that is preparing financial statements in accordance with IFRS as issued by the International Accounting Standards Board (“IASB”). This newsletter sets out new requirements by the calendar year in which they are first effective.
The listing includes the following pronouncements:
· International Financial Reporting Standards ("IFRS")
· IFRS Interpretations Committee ("IFRIC") Interpretations
The IASB has a number of projects in progress. Information on these projects is available on the IASB website at:
Information on IFRIC projects is available at:
This ACS newsletter supersedes the information in previous Newsletter 2020-059 and will be updated quarterly. Developments since the issue of the previous newsletter, if any, are highlighted in yellow.
While we have attempted to make this newsletter as complete as possible, it may not include all changes or modifications to existing authoritative literature that may affect a particular enterprise.
Expand Expand
Resize
Tools
Rcl

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide