John Hughes IFRS Blog

Shaking the bones of IFRS

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Employee benefits

Long-term incentive plans – why wait to measure them, when we could do it now!

CPA Canada’s IFRS Discussion Group recently discussed the following fact pattern: Entity A establishes a long-term incentive plan at the beginning of 20X0 for senior management. Senior management of Entity A will be awarded with a bonus compensation of 10 per cent of their base salary, payable immediately upon achievement of the target EPS growth.…

July 9, 2021 in Employee benefits, IFRS.

Fair value measurement: working as intended (if not as desired…)

The IASB has issued a project report and feedback statement on its post-implementation Review of IFRS 13 Fair Value Measurement. This is how it summarizes the overall findings: The Board concluded that IFRS 13 is working as intended. In particular: the information required by IFRS 13 is useful to users of financial statements. some areas…

January 22, 2019 in Employee benefits, Fair value, IFRS.

Pension wars, or: I don’t want the province anywhere near my money

A high-profile public dispute about technical accounting… Here’s a story that appeared in the Toronto Star last year: “Depending on whom you believe, Ontario’s deficit last year was either $3.5 billion or $5 billion. And the province’s net debt was either $294.5 billion or $305.2 billion. Finance Minister Charles Sousa and Treasury Board President Liz…

February 21, 2017 in Employee benefits, IFRS.

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