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• Bill 198 and IFRS
• IFRS – IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
• Ontario HST
IFRSIFRS vs Canadian GAAP – IAS 37 – Provisions, Contingent Liabilities and Contingent AssetsFound in IFRSThe International Accounting Standards Board (IASB) is in the process of reviewing IAS 37 in order to improve the guidance on identifying liabilities, reduce differences between IAS 37 and US GAAP, make the recognition requirements for liabilities in the scope of IAS 37 consistent with those for other liabilities, and clarify the requirements for measuring liabilities. The IASB plans to complete the standard during 2010, so it will be important to monitor the changes. Read more » Newsletter Content The transition from Canadian generally accepted accounting principles (GAAP) to International Financial Reporting Standards (IFRS) will be different for every company. Read more » Tags: IAS 12, IAS 21, IAS 23, IAS 31, IAS 32, IAS 37, IAS-16, IAS-36, IFRS 1, IFRS Disclosures, IFRS-3On December 2, 2009, I was a speaker at an IFRS conference in Toronto, Canada, organized by Acumen Information Services. Read more » Tags: Fair Value Model, IAS-40, IFRS, Investment PropertyOn December 2, 2009, I was a speaker at an IFRS conference in Toronto, Canada, organized by Acumen Information Services. Read more » Tags: Cash Generating Unit, IAS-36, IFRS, Impairment of Assets |
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