Topics covered include:

  • Deferring IFRS Transition for Investment Companies and Rate-Regulated Enterprises
  • Global GAAP Convergence
  • A Single Statement of Comprehensive Income
  • Revenue Recognition
  • Fair Value Measurement
  • Financial Instruments
  • Amortized Cost of Financial Instruments
  • Leases
  • Loans and trade receivables, and related revenue
  • Pensions
  • Insurance Contracts
  • Pension Plans
  • CSA Disclosure Reviews
  • Appendix – The IASB Work Plan

Access the report here.

About PricewaterhouseCoopers LLP

PricewaterhouseCoopers (www.pwc.com) provides industry-focused assurance, tax and advisory services to build public trust and enhance value for its clients and their stakeholders. More than 163,000 people in 151 countries across our network share their thinking, experience and solutions to develop fresh perspectives and practical advice. In Canada, PricewaterhouseCoopers LLP (www.pwc.com/ca) and its related entities have more than 5,300 partners and staff in offices across the country.

“PricewaterhouseCoopers” refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership, or, as the context requires, the PricewaterhouseCoopers global network or other member firms of the network, each of which is a separate legal entity.