Accounting Standards Board

WHAT'S NEW

FYI Article – Subsidiaries and Interests in Joint Arrangements: Take Advantage of the Transitional Provisions in 2016
August 16, 2016. This article highlights the availability of transitional provisions on initial transition to Sections 1591 and 3056.

Private Enterprise Advisory Committee Notes – June 14, 2016
August 15, 2016. These meeting notes provide a summary of discussions held.

IFRS Discussion Group Meeting Agenda – September 13, 2016
August 9, 2016.An agenda covering the topics for discussion is now available. Get more information about the meeting to be held in Saskatoon, including how to attend in person.

AcSB Exposure Draft – Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)
August 8, 2016. 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 by October 31, 2016.

IFRS Discussion Group – Report on May 31, 2016 Meeting
August 5, 2016. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

AcSB Decision Summary – July 20, 2016
August 4, 2016. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AcSB 2015-2016 Annual Report – Blazing the Trail
July 18, 2016. The theme of this year’s Annual Report articulates the momentum we achieved in expanding our stakeholder reach. Read more about the past year’s accomplishments, including the publication of our new Strategic Plan.

IFRS Foundation Exposure Draft – Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution
July 8, 2016. The Trustees have issued an Exposure Draft proposing certain amendments to their constitution to further enhance the governance and funding arrangements of the IFRS Foundation. Canadian stakeholders are encouraged to submit their comments to the Trustees by September 15, 2016.

IFRS Foundation Feedback Statement – Trustees’ Review of Structure and Effectiveness
July 8, 2016. The Trustees have issued a Feedback Statement summarizing the comments they received in response to their July 2015 Request for Views on this topic.

Speech by the IASB Chair – Better Communication of Financial Statements
July 7, 2016. Read the IASB Chair Hans Hoogervorst’s speech delivered at the IFRS Foundation Conference in Zurich. He focuses on the IASB’s plans to prioritize improvements to the communications effectiveness of financial statements based on IFRSs — a main outcome of the recent Agenda Consultation and his priority in his second term as Chair.

AcSB Meeting Agenda – July 20, 2016
July 5, 2016. A summary of topics for discussion.

IASB Exposure Draft – Definition of a Business and Accounting for Previously Held Interests (Amendments to IFRS 3 and IFRS 11)
July 5, 2016. The IASB has issued an Exposure Draft proposing amendments to IFRS 3 Business Combinations and IFRS 11 Joint Arrangements. Canadian stakeholders are encouraged to submit their comments to the IASB by October 31, 2016.

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