New Accounting Standards or Amendments
Implementation of new accounting standard or amendments
Refer to the OAG Publications and Tool on New or Amended Accounting and Assurance Standards for a complete listing of upcoming standards.
The following reference material is provided for the convenience of OAG auditors. The content that is not produced by the OAG is available in the language in which it was published, and at times is not available in both Official Languages. Auditors can consult Audit Services at any time if they wish to seek assistance about any of these subjects. Audit Services provides assistance in both Official Languages.
IFRS specific
Research and references
IFRS Interpretation Committee (IFRIC) Published Agenda Decisions
IFRS Discussion Group
(Note: PwC Viewpoint login or Google Chrome may be required to access some of the material below)
Check out our List of Accounting and Assurance Webcasts tool to stay on top of the latest publicly available webcasts.
Standard | Effective Date | Resource |
---|---|---|
IFRS 17— Insurance contracts | 1 January 2023 | IFRS 17 Insurance Contracts (IASB information, webcasts and podcasts) |
IFRS 6—Leases | 1 January 2019 |
PwC Publication : In depth—IFRS 16—a new era of lease accounting Deloitte: A Guide to the incremental borrowing rate—Assessing the impact of IFRS 16 |
IFRS 9—Financial instruments | 1 January 2018 | PwC Newsletter: 2017-063: Top IFRS 9—Impairment Considerations for non-Financial Institutions |
PSAS-specific
Research and references
(Note: PwC Viewpoint login or Google Chrome may be required to access some of the material below)
Check out our List of Accounting and Assurance Webcasts tool to stay on top of the latest publicly available accounting webcasts
IPSAS-specific
Research and references
Standard | Effective Date | Resource |
---|---|---|
IPSAS 41—Financial Instruments IPSAS 28—Financial Instruments: Presentation IPSAS 29—Financial Instruments: Recognitions and Measurement IPSAS 30—Financial Instruments: Disclosures |
1 January 2023 |
Staff Questions and Answers on Accounting for Contingencies and Financial Guarantees |
Various | Various |