New and revised IFRSs are listed here, together with CICA's Reporting Alerts (RAs) and resources that are targeted towards the needs of smaller public companies.
Resources that provide application guidance may be developed by the CICA or others. Resources will vary depending on the nature of the particular standard. They may include checklists, decision trees, questions and answers, and comparisons to former requirements.
| Type of Change | Topic | Effective | Key Change | Alert | Resources |
| IFRS 10 - New IFRS | Consolidations, joint arrangements and disclosure of interests in other entities | Annual periods beginning on or after January 1, 2013, with earlier application permitted. | IFRS 10 Consolidated Financial Statements provides a single consolidation model that identifies control as the basis for consolidation for all types of entities.
Update: Proposed amendments on IFRS 10 transition guidance. IASB published an Exposure Draft in December 2011 for public comments
| | Questions and answers on applying IFRS 10 Decision tree showing the interaction between IFRS 10, 11, 12 and IAS 28. (IASB)
International Financial Reporting Standards Model financial statements 2011 with early application (Deloltte) IASB Project on Transition Guidance - Amendments to IFRS 10 |
