Accounting Standards Board


IASB Exposure Draft – Effective Date of IFRS 15 (Proposed amendments to IFRS 15)
May 22, 2015. The IASB has issued an Exposure Draft proposing to defer the effective date of IFRS 15 Revenue from Contracts with Customers to annual reporting periods beginning on or after January 1, 2018. Canadian stakeholders are encouraged to submit their comments to the IASB by July 3, 2015.

Invitation to Comment – AcSB 2016-2021 Draft Strategic Plan
May 20, 2015. The AcSB has issued an Invitation to Comment on its next strategic plan, which outlines the AcSB’s vision, how it will operate and the broad policy objectives that will guide its standard-setting activities.  Stakeholders are encouraged to submit their comments, on the form provided, by September 17, 2015.

Webinar – Developments in IFRSs: 2015 Mid-year Update
May 14, 2015. Tune in to this webinar on June 19, 2015 (French) or June 26, 2015 (English) to get an up-to-date briefing on IFRSs.

Webinar – Developments in ASPE and NFPO Standards: 2015 Mid-year Update
May 12, 2015. Tune in to this webinar on June 10, 2015 (French) and June 17, 2015 (English) to hear about what is happening with accounting standards for private enterprises and not-for-profit organizations.

AcSB Meeting Agenda – May 25-26, 2015
May 11, 2015. A summary of topics for discussion.

AcSB Decision Summary – April 22, 2015
May 1, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Private Enterprise Advisory Committee Notes – April 1, 2015
April 29, 2015. These meeting notes are a summary of discussions held.

AcSB Annual Plan – 2015-2016
April 29, 2015.  The Annual Plan sets out the AcSB’s objectives and planned activities for publicly accountable enterprise, private enterprises and not-for-profit organizations, along with other initiatives to be undertaken in 2015-2016.

AcSB Response – Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
April 28, 2015. The AcSB has submitted a comment letter responding to the IASB's Exposure Draft issued in November 2014.

AcSB Response – Disclosure Initiative (Proposed amendments to IAS 7)
April 28, 2015. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in December 2014.

Video of Panel Discussion – IFRS and Global Standards: A Canadian Perspective
April 23, 2015. Watch the video of a panel discussion jointly hosted by the IFRS Foundation Trustees and AcSOC in Toronto. A director/preparer, auditor, financial statement user, regulator and standard setter provide their views on important issues, including adopting IFRSs in Canada, working with the IASB to support a global set of standards and convergence with U.S. GAAP.

IFRS Discussion Group Meeting Agenda – May 14, 2015
April 21, 2015. An agenda covering the topics for discussion is now available. Get more information about the meeting to be held in Toronto, including how to attend in person.

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