Accounting Standards Board

WHAT'S NEW

AcSB Exposure Draft – Disclosure Initiative (Proposed amendments to IAS 7)
January 27, 2015. The AcSB has issued an Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. Canadian stakeholders are encouraged to submit their comments, on the form provided, by April 17, 2015.

AcSB Decision Summary – January 14, 2015
January 26, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AcSB Meeting Agenda – February 11, 2015
January 23, 2015. A summary of topics for discussion.

Bulletin – 2014 Accounting Standards Year-end Summary
January 19, 2015. This Year-end Summary contains key information and updates published online during 2014.

Call for Applications – IFRS Interpretations Committee
January 15, 2015. The Trustees of the IFRS Foundation are seeking applications for membership of the Committee beginning on July 1, 2015. Candidates should have the ability to identify and address issues concerning the practical application of IFRSs. Applications should be submitted by March 6, 2015.

AcSB Response – Recognition of Deferred Tax Assets for Unrealized Losses (Proposed amendments to IAS 12)
January 14, 2015. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in August 2014.

Disclosure Initiative Survey – Accounting Changes
January 13, 2015. Investors and preparers are asked to provide input to an Italian standard setter about accounting changes as part of the IASB’s Principles of Disclosure project.  Responses are due by February 15, 2015 by investors and February 20, 2015 by preparers.

Final Amendments – Disclosure Initiative (Amendments to IAS 1)
January 8, 2015. The IASB has issued narrow-scope amendments to IAS 1 Presentation of Financial Statements as part of its major initiative to improve presentation and disclosure in financial reports. The amendments are effective for annual periods beginning on or after January 1, 2016 with earlier application permitted.

AcSB Exposure Draft – Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
January 7, 2015. The AcSB has issued an Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. Stakeholders are encouraged to submit their comments, on the form provided, by March 25, 2015.

IASB Exposure Draft – Disclosure Initiative (Proposed amendments to IAS 7)
December 22, 2014. The IASB has issued an Exposure Draft proposing amendments to IAS 7 Statement of Cash Flows. Canadian stakeholders are encouraged to submit their comments to the IASB by April 17, 2015.

Final Amendments – Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10 and IAS 28)
December 22, 2014. The IASB has issued narrow-scope amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investment in Associates and Joint Ventures to clarify the requirement for investment entities to measure subsidiaries at fair value. The amendments are effective for annual periods beginning on or after January 1, 2016 with earlier application permitted.

FYI Article – Consolidations: No More AcG-15 Headaches for Private Enterprises!
December 19, 2014. This article discusses key aspects of the AcSB’s recently issued Section 1591, Subsidiaries. 

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