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Future Income Tax Consequences of Exchangeable Interests in an Income Trust or Specified Investment Flow-Through (EIC-171)
Income Statement Presentation of a Tax Loss Carryforward Recognized Following an Unrealized Gain Recorded in Other Comprehensive Income (EIC-172)
August 28, 2008. Abstracts issued by the Emerging Issues Committee have been posted. EIC Decision Summary, August 12, 2008
August 20, 2008. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Future Income Tax Consequences of Exchangeable Interests in an Income Trust or Specified Investment Flow-Through (RD73)
Income Statement Presentation of a Tax Loss Carryforward Recognized Following an Unrealized Gain on an Available-for-Sale Financial Asset (D77)
July 4, 2008. Abstracts issued for comment by the Emerging Issues Committee have been posted. Comments are requested by August 1, 2008. EIC Decision Summary, June 17, 2008
June 27, 2008. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. EIC Decision Summary, May 15, 2008
June 6, 2008. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. EIC Abstracts Review — IFRS Adoption
May 14, 2008. Final decisions from the review of the issues addressed by each EIC Abstract have been posted. EIC Decision Summary, March 19, 2008
April 4, 2008. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Determination of "Substantively Enacted" for Changes to Income Tax Regulations (D76)
April 4, 2008. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by May 2, 2008. EIC Abstracts Review — Tentative Decisions
April 2, 2008. Tentative decisions from the review of the issues addressed by each EIC Abstract have been updated. Conversion of an Unincorporated Entity to an Incorporated Entity (EIC-170)
April 2, 2008. An Abstract issued by the Emerging Issues Committee has been posted. EIC Decision Summary, February 12, 2008
February 26, 2008. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Impact of Refundable Taxes on Future Income Tax Calculations (EIC-104)
February 25, 2008. A revised Abstract issued by the Emerging Issues Committee has been posted. EIC Abstracts Review — Tentative Decisions
February 25, 2008. Tentative decisions from the review of the issues addressed by each EIC Abstract have been updated. Distributions of Non-cash Assets to Owners
February 8, 2008. The IFRIC has issued Draft Interpretation D23, “Distributions of Non-cash Assets to Owners,” providing guidance to entities on how to measure distributions of assets, other than cash, when it pays dividends to its owners acting in their capacity as owners. IFRIC Interpretations are part of IFRSs and will become part of Canadian GAAP at the end of the transitional period to IFRSs. The comment deadline is April 25, 2008. Customer Contributions
February 8, 2008. The IFRIC has issued Draft Interpretation D24, “Customer Contributions,” providing guidance that will standardize practice and clarify the accounting for the receipt of customer contributions. IFRIC Interpretations are part of IFRSs and will become part of Canadian GAAP at the end of the transitional period to IFRSs. The comment deadline is April 25, 2008. EIC Abstracts Review — IFRS Adoption
January 25, 2008. A review of the issues addressed by each EIC Abstract has commenced. Tentative decisions from the review have been posted. EIC Decision Summary, December 19, 2007
January 17, 2008. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Conversion of an Unincorporated Entity to Corporate Form (D68)
January 15, 2008. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by March 4, 2008. Determining Whether a Contract is Routinely Denominated in a Single Currency (EIC-169)
January 8, 2008. An Abstract issued by the Emerging Issues Committee has been posted. Impact of Refundable Taxes on Future Income Tax Calculations Related to "Available-for-Sale" Securities (D72)
Future Income Tax Consequences of Exchangeable Interests in an Income Trust or Specified Investment Flow-Through (D73)
December 4, 2007. Abstracts issued for comment by the Emerging Issues Committee have been posted. Comments are requested by January 11, 2008. EIC Decision Summary, November 15, 2007
November 28, 2007. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. EIC Decision Summary, October 4, 2007
October 18, 2007. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Reporting Revenue Gross as a Principal Versus Net as an Agent for Not-For-Profit Organizations (D71)
October 12, 2007. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by November 15, 2007. New and Revised Abstracts
October 1, 2007. New and revised Abstracts issued by the Emerging Issues Committee have been posted. EIC Decision Summary, September 12, 2007
September 25, 2007. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Real Estate Sales
August 17, 2007. Draft Interpretation D21 “Real Estate Sales,” has been issued for comment by the International Financial Reporting Interpretations Committee (IFRIC). IFRIC Interpretations are part of International Financial Reporting Standards (IFRSs) and will become part of Canadian GAAP at the end of the transitional period to IFRSs. The comment period ends on October 5, 2007. Hedges of a Net Investment in a Foreign Operation
August 17, 2007. Draft Interpretation D22 “Hedges of a Net Investment in a Foreign Operation,” has been issued for comment by the International Financial Reporting Interpretations Committee (IFRIC). IFRIC Interpretations are part of International Financial Reporting Standards (IFRSs) and will become part of Canadian GAAP at the end of the transitional period to IFRSs. The comment period ends on October 19, 2007. Accounting by Pension Plans for Transaction Costs (D66)
Determining Whether a Contract for the Purchase or Sale of a Non-Financial Asset such as a Commodity is Routinely Denominated in a Single Currency in Commercial Transactions Around the World (D69)
July 23, 2007. Abstracts issued for comment by the Emerging Issues Committee have been posted. Comments are requested by August 20, 2007. Interest Discount or Premium in the Cash Flow Statement (EIC-47)
The Date of Acquisition in a Business Combination (EIC-119)
July 23, 2007. Revised Abstracts issued by the Emerging Issues Committee have been posted. Future Income Tax Liabilities — Income Trusts and Other Specified Investment Flow-Throughs (D67)
July 9, 2007. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by August 10, 2007. EIC Decision Summary, June 19, 2007
July 3, 2007. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Accounting Policy Choice for Transaction Costs (EIC-166)
June 1, 2007. An Abstract issued by the Emerging Issues Committee has been posted. EIC Decision Summary, May 15, 2007
May 31, 2007. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. EIC Decision Summary, March 22, 2007
April 3, 2007. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Accounting by an Investor Upon a Loss of Significant Influence (EIC-165)
April 3, 2007. An Abstract issued by the Emerging Issues Committee has been posted. Income Taxes Arising from Partnership Income (RD59)
Accounting Policy Choice for Transaction Costs (D64)
March 15, 2007. Abstracts issued for comment by the Emerging Issues Committee have been posted. Comments are requested by April 16, 2007. Convertible and Other Debt Instruments with Embedded Derivatives (EIC-164)
March 5, 2007. An Abstract issued by the Emerging Issues Committee has been posted. EIC Decision Summary, February 13, 2007
February 23, 2007. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Debtor's Accounting for a Modification or Exchange of Debt Instruments (EIC-88)
January 11, 2007. A revised Abstract issued by the Emerging Issues Committee has been posted. EIC Decision Summary, December 20, 2006
January 10, 2006. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Accounting by an Investor for Its Proportionate Share of Accumulated Other Comprehensive Income of an Investee Accounted for Under the Equity Method Upon a Loss of Significant Influence (D63)
January 10, 2007. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by February 9, 2007. Convertible Debt Instruments (D62)
December 11, 2006. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by January 12, 2007. Related Party Transactions — Meaning of Substantive Change and Measurement of Change in a Transfer of Ownership Interests (EIC-103)
November 29, 2006. A revised Abstract issued by the Emerging Issues Committee has been posted. EIC Decision Summary, November 16, 2006
November 28, 2006. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Definition of Fees and Costs in Section 3855 (D60)
October 19, 2006. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by November 20, 2006. Debtor’s Accounting for a Modification or Exchange of Debt Instruments (EIC-88)
October 19, 2006. A revised Abstract issued by the Emerging Issues Committee has been posted. EIC Decision Summary, October 3, 2006
October 12, 2006. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Employee Future Benefits — Minimum Funding Requirements
October 2, 2006. Draft interpretation D19, "IAS 19 — The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements," has been issued for comment by the International Financial Reporting Interpretations Committee (IFRIC). IFRIC Interpretations are part of International Financial Reporting Standards (IFRSs), and will become part of Canadian GAAP at the end of the transitional period to IFRSs. Customer Loyalty Programs
October 2, 2006. Draft interpretation D20, "Customer Loyalty Programmes," has been issued for comment by the International Financial Reporting Interpretations Committee (IFRIC). IFRIC Interpretations are part of International Financial Reporting Standards (IFRSs), and will become part of Canadian GAAP at the end of the transitional period to IFRSs. Measurement of an Item Transferred to a Related Party That is a Variable Interest Entity (D61)
September 15, 2006. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by October 16, 2006. Presentation of a Financial Instrument Labelled as a Share When a Future Event or Circumstance May Affect the Issuer's Obligations (EIC-70)
Determining the Variability to be Considered in Applying AcG-15 (EIC-163)
September 15, 2006. New and revised Abstracts issued by the Emerging Issues Committee have been posted. EIC Decision Summary, August 17, 2006
August 24, 2006. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Debtor's Accounting for Changes in Line-of-Credit or Revolving-Debt Arrangements (EIC-101)
Accounting for Retractable or Mandatorily Redeemable Shares (EIC-149)
July 28, 2006. Revised Abstracts issued by the Emerging Issues Committee have been posted. Income Taxes Arising From Partnership Income (D59)
July 19, 2006. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by August 21, 2006. Stock-Based Compensation for Employees Eligible to Retire Before the Vesting Date (EIC-162)
July 6, 2006. An Abstract issued by the Emerging Issues Committee has been posted. EIC Decision Summary, June 21, 2006
July 6, 2006. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Determining the Variability to Be Considered in Applying AcG-15 (D58)
June 28, 2006. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by July 27, 2006. Interested in Becoming a Member of the Emerging Issues Committee?
June 23, 2006. The Accounting Standards Board (AcSB) is seeking a new member for the Emerging Issues Committee (EIC). Emerging Issues Committee Secretary
June 23, 2006. The Emerging Issues Committee is seeking candidates to take on the position of Secretary to the Committee. EIC Decision Summary, May 11, 2006
May 19, 2006. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Stock-Based Compensation for Retired or Retirement-Eligible Employees (D57)
April 12, 2006. An Abstract issued for comment by the Emerging Issues Committee has been posted. Comments are requested by May 23, 2006. Discontinued Operations (EIC-161)
April 12, 2006. An Abstract issued by the Emerging Issues Committee has been posted. This Abstract replaces EIC-45. EIC Decision Summary, March 30, 2006
April 6, 2006. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. EIC Decision Summary, February 16, 2006
March 7, 2006. A summary of new Abstracts approved, existing Abstracts amended and Draft Abstracts approved for public comment by the Emerging Issues Committee. Stripping Costs Incurred in the Production Phase of a Mining Operation (EIC-160)
March 2, 2006. An Abstract issued by the Emerging Issues Committee has been posted. |