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Recent Developments in Accounting and Assurance Standards

The following links are provided as a quick reference to help users keep abreast of recent developments in accounting and assurance standards. The websites include upcoming standards and their effective dates.

Accounting Standards

Public Sector Accounting Standards

http://www.frascanada.ca/standards-for-public-sector-entities/effective-dates-for-new-standards/public-sector-accounting/index.aspx

International Financial Reporting Standards

http://www.frascanada.ca/international-financial-reporting-standards/effective-dates-for-new-standards/ifrss/index.aspx

Accounting Standards for Pension Plans

http://www.frascanada.ca/international-financial-reporting-standards/effective-dates-for-new-standards/pension-plans/index.aspx

Not-for-Profit Organizations

http://www.frascanada.ca/standards-for-not-for-profit-organizations/effective-dates-for-new-standards/private-sector/index.aspx


Auditing and Assurance Standards

Canadian Auditing Standards

http://www.frascanada.ca/canadian-auditing-standards/effective-dates-for-new-standards/cass/item56137.aspx

Other than Canadian Auditing Standards

http://www.frascanada.ca/assurance-and-related-services-standards/effective-dates-for-new-standards/other-than-cass/index.aspx