IFRS roundup: Reporting alert

Ensure your accounting knowledge and practices are up-to-date with this reporting alert on amendments to several IFRS.

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CPA Canada's Reporting Alert: IFRS highlights changes to multiple standards and is designed to assist smaller public companies in determining which new/revised International Financial Reporting Standards (IFRS) affect their business, including:

  • highlighting the content, significance and timing
  • summarizing key changes
  • suggesting a plan of action
  • identifying commonly asked questions

IFRS amendments

This alert addresses various revisions that either have limited application or involve only minor changes, including:

  • Amendments to IAS 1 Presentation of Items of Other Comprehensive Income
  • Amendments to IAS 12 Deferred Tax — Recovery of Underlying Assets
  • Amendments to IAS 19 Employee Benefits
  • Amendments to IAS 32 Offsetting Financial Assets and Financial Liabilities
  • Amendments to IFRS 7 Disclosures — Offsetting Financial Assets and Financial Liabilities
  • Amendments to IFRS 7 Disclosures — Transfers of Financial Assets
  • IAS 27 Separate Financial Statements

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