Major Changes Affect Will Planning

April 2015

  • Phase-Out Of LSVCC Credit
  • Proposed Changes For Eligible Capital Property
  • Automobile Expenses
  • 2015 Amounts For Employee Car Allowances And Benefits
  • Change of Control of Corporation and Similar Rules for Trusts
  • Prescribed Interest Rates
  • Around The Courts

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Issue 21

IFRS 15 revenue from Contracts with Customers

  • IFRS 15 revenue from Contracts with Customers
  • IFRS 9 Financial Instruments – full version
  • Amendment to IAS 27 – Equity Method in separate Financial Statements
  • Changes to accounting for bearer plants
  • ED/2014/2 Investment Entities – Applying the Consolidation Exception
  • Other Standard Setters
  • Note on accounting for deferred tax assets
  • ESMA report on disclosures in the notes related to business combinations (IFRS3)
  • EFRAG and ASCG issue a statement on the proposed amendments to IAS 1

Adoption of IFRS standards by the EU

  • EU Endorsement

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