May 2015
- Employee Stock Options
- Foreign Exchange Gains and Losses
- Caregiver and Infirm Dependant Credits
- Making Tax Instalments
- Earned Income for RRSP Purposes
- Around The Courts
Employee Stock Options
Month: May 2015
Issue 22
IASB publishes amendments to IFRS 10, IFRS 12 and IAS 28
- IASB publishes amendments to IFRS 10, IFRS 12 and IAS 28
- IASB publishes amendments to IAS 1 – Disclosure Initiative
- Annual Improvements to IFRSs (2012-2014 Cycle)
- Amendments to IFRS 10 and IAs 28 – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
- ED/2014/6 Disclosure Initiative – Amendments to IAS 7
- ED/2014/5 Classification and Measurement of Share-based Payment transactions (IFRS 2)
- ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
- ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses (IAS 12)
- Other Standard Setters
- EFRAG – Draft endorsement advice on IFRS 15 (Revenue Recognition)
- EFRAG – Adoption of IFRS 9 back on the agenda
Adoption of IFRS standards by the EU
- EU Endorsement
- EU Endorsement Status Report
- New rules subject to mandatory adoption as of the 31 December 2014 reporting date
- New rules subject to voluntary adoption as of the 31 December 2014 reporting date
- Standards applicable after the reporting date – so far without EU endorsement