ASPE standards — Recently issued or amended | Deloitte CFR
The following standards were issued or amended in the last twelve months:
Title | Effective Date |
---|---|
AcG-20, Customer’s Accounting for Cloud Computing Arrangements | Jan 01, 2024 |
Section 1500 - First-time adoption | Jan 01, 2022 |
Section 1505 - Disclosure of accounting policies | Jan 01, 2018 |
Section 1506 - Accounting changes | Jan 01, 2018 |
Section 1510 - Current assets and current liabilities | Jan 01, 2022 |
Section 1521 - Balance sheet | Jan 01, 2018 |
Section 1540 - Cash flow statement | Jan 01, 2022 |
Section 1591 - Subsidiaries | Jan 01, 2021 |
Section 1651 - Foreign currency translation | Jan 01, 2018 |
Section 3041 - Agriculture | Jan 01, 2022 |
Section 3051 - Investments | Jan 01, 2021 |
Section 3065 - Leases | Dec 31, 2021 |
Section 3251 - Equity | Jan 01, 2021 |
Section 3400 - Revenue | Jan 01, 2022 |
Section 3462 - Employee future benefits | Jan 01, 2022 |
Section 3465 - Income taxes | Jan 01, 2021 |
Section 3856 - Financial instruments | Feb 01, 2022 |