Note: The Accounting Standards Board recently announced that due to the COVID-19 pandemic, they are deferring the effective dates of all previously announced amendments to ASPE by one year (April 2020)

Presenter:

An Lam
Senior Manager, Audit
(416) 874-4386

In this webcast, we provide an overview of the amendments to Section 3856 Financial Instruments for the accounting for related party financial instruments.  The amendments are  effective for annual periods beginning on or after January 1, 2020.   We explain the new measurement model by walking through practical examples and provide a transition roadmap to support the application of the amendments.

English and French presentations available for download.

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