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ASPE projects — Updated in the last 3 months | Deloitte CFR

ASPE

Projects updated in the last three months:

Title Description Last step Date Added
Cloud Computing Arrangements [Research] Cloud Computing Arrangements Dec 31, 2021
Interest Rate Benchmark (IBOR) Reform [ED] This amendment would provide an optional expedient for applying debt modification accounting and an exception to certain hedge accounting requirements in Section 3856. Exposure draft Nov 30, 2021
Leases – Accounting for rent concessions as a result of the COVID-19 pandemic (Further amendments to Section 3065) [Completed] Leases – Accounting for rent concessions as a result of the COVID-19 pandemic (Further amendments to Section 3065) [Completed] Completed Dec 31, 2021
Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement (Proposed Amendments to Sections 1591, 3251 and 3856) [Completed] Under the proposals, paragraph 3856.23, requiring redeemable preferred shares issued in a tax planning arrangement under specific sections of the Income Tax Act to be presented as equity, would be deleted. Finalized standard Dec 31, 2021

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.