Accounting Standards Board

WHAT'S NEW

FYI Article – Narrow-scope Amendments: Improving IFRSs
March 4, 2015. This article explains what a narrow-scope amendment is and provides information on those issued and under development.

AcSB Meeting Agenda – March 18-19, 2015
March 2, 2015. A summary of topics for discussion.

Webinar – IFRS and Global Standards: A Canadian Perspective
February 27, 2015. Tune in to this webinar on April 13, 2015 for a rare opportunity to hear from IASB Chair Hans Hoogervorst and Board member, Stephen Cooper. They will answer your questions about the work of the IASB to establish IFRSs and the role that Canada plays in influencing the development of international standards.

AcSB Decision Summary – February 11, 2015
February 26, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

IFRS Discussion Group – Report on December 9, 2014 Meeting
February 25, 2015. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

Exposure Draft – 2015 Annual Improvements to Accounting Standards for Private Enterprises
February 25, 2015. The AcSB has issued an Exposure Draft proposing amendments that will affect private enterprises and not-for-profit organizations. Stakeholders are encouraged to submit their comments, on the form provided, by May 26, 2015.

IASB Exposure Draft – Classification of Liabilities (Proposed amendments to IAS 1)
February 12, 2015. The IASB has issued an Exposure Draft proposing amendments to IAS 1 Presentation of Financial Statements. Canadian stakeholders are encouraged to submit their comments to the IASB by June 10, 2015.

Webinar – Consolidations, Joint Arrangements and Investments: Project News for Private Enterprises
February 11, 2015.  Tune in to this AcSB webinar on March 25, 2015 (French) or March 30, 2015 (English) to understand the changes for private enterprises as a result of the issuance of Section 1591 and Section 3056 in September 2014.

Volunteer Opportunity – IFRS Transition Resource Support Group for the Impairment of Financial Instruments
February 6, 2015. The AcSB is currently seeking members to appoint to this Support Group. If you are interested, please submit a resumé by March 6, 2015.

Final Standard – Financial Instruments
February 5, 2015. Final IFRS 9 Financial Instruments has been incorporated into Part I of the CPA Canada Handbook – Accounting. The standard is effective for annual periods beginning on or after January 1, 2018 with earlier application permitted.

Final Standard – Revenue Recognition
February 5, 2015. IFRS 15 Revenue from Contracts with Customers has been incorporated into Part I of the CPA Canada Handbook – Accounting. The standard is effective for annual periods beginning on or after January 1, 2017 with earlier application permitted.

AcSB Response – Reporting the Financial Effects of Rate Regulation
February 4, 2015. The AcSB has submitted a comment letter responding to the IASB’s Discussion Paper issued in September 2014.

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