Accounting Standards Board


Call for Applications – Capital Markets Advisory Committee
August 14, 2014.  The IASB is seeking applications for membership of this Committee beginning in January 2015.  Candidates should be analysts or investors with extensive practical experience in analyzing financial information.  Applications should be submitted by September 30, 2014.

CPA Magazine Standards Feature – Reflections on Canada’s Changeover to IFRS
August 11, 2014. Read this month’s CPA Magazine feature article by Paul Cherry, OC, FCPA, FCA, former IFRS Advisory Council Chair, who reflects on Canada’s changeover to IFRSs. Canada’s experience was positive, but important challenges still lie ahead. 

AcSB Meeting Agenda – September 3-4, 2014
August 6, 2014. A summary of topics for discussion.

AcSB Response – Disclosure Initiative (Proposed amendments to IAS 1)
July 28, 2014. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in March 2014.

Final Standard – Financial Instruments
July 28, 2014. The IASB has issued a complete and revised IFRS 9.The improvements introduced by IFRS 9 include a logical model for classification and measurement, a single, forward-looking expected loss impairment model and a reformed approach to hedge accounting. IFRS 9 is effective for annual periods beginning on or after January 1, 2018 with earlier application permitted.

AcSB Decision Summary – July 16, 2014
July 25, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

FYI Article – IASB Investor Initiatives
July 23, 2014. This article provides an overview of the outreach activities and email alerts the IASB makes available for investors.

FYI Article – The Importance of Financial Statement User Input
July 23, 2014. This article discusses the AcSB’s need for more feedback from financial statement users to ensure standards reflect this community’s requirements.

FYI Article – Leases: IASB Makes Proposals More Cost Effective
July 16, 2014. This article discusses the IASB’s recent decisions to make the proposals on leases more cost effective.

Private Enterprise Advisory Committee Notes – June 16, 2014
July 15, 2014. These meeting notes are a summary of discussions held.

FYI Article – Disclosure: Too Much of a Good Thing?
July 9, 2014. This article discusses the IASB’s proposals to clarify aspects of IAS 1, which is the first step in its Disclosure Initiative. The related Exposure Draft clarifies applying materiality, aggregation and disaggregation, and the structure of the notes. Responses to the Exposure Draft are due by July 23, 2014.  

Event – IFRS Foundation Conference: Mexico City 2014
July 9, 2014. Attend this conference on October 6-7, 2014 to get updated on the reasoning behind particular IASB projects and interact with those setting IFRSs. Receive 15% off by using code FKW52738FRAS when registering!

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