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AcSB endorses amendments

  • IFRS - AcSB Image

Nov 02, 2020

On November 2, 2020, the Accounting Standards Board (AcSB) endorsed amendments to IFRS 17 and extension of the temporary exemption from applying IFRS 9 (Amendments to IFRS 4)

The amendments are now in Part I of the CPA Canada Handbook – Accounting. The amendments include deferring the effective date of IFRS 17, Insurance Contracts to January 1, 2023 and extending the temporary exemption of applying IFRS 9, Financial Instruments by two years to keep the effective dates aligned.

Review the effective dates for new standards on the AcSB's website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.