This newsletter discusses reporting requirements as of December 31, 2021. The first section discusses key topics and reminders that financial statement preparers and reviewers should consider in preparing their statements.

The second section covers standards and interpretations that are not effective as at December 31, 2021 but should be disclosed consistent with paragraph 30 of IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors.

The third section outlines the topics discussed at the IFRS Interpretations Committee (“IFRIC”) during this fiscal year.