Accounting Standards Board

WHAT'S NEW

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. 

AcSB Decision Summary – December 10, 2014
December 19, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AcSB Meeting Agenda – January 14, 2015
December 18, 2014. A summary of topics for discussion.

Roundtable Discussions – Stakeholders’ Views Sought on Section 3856, Financial Instruments – January 2015
December 18, 2014. The AcSB is holding roundtables to obtain input on its Post-Implementation Review of Section 3856, Financial Instruments, and on its Exposure Draft, “Redeemable Preferred Shares Issued in a Tax Planning Arrangement.” Register to attend a roundtable discussion to share your views.

IFRS Discussion Group – Report on September 11, 2014 Meeting
December 8, 2014. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

Basis for Conclusions – 2014 Improvements to Accounting Standards for Private Enterprises
December 5, 2014. This document sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

Volunteer Opportunity – Accounting Standards Board
December 5, 2014. AcSOC is currently seeking new members to appoint to the Accounting Standards Board. Expressions of interest should be submitted no later than January 12, 2015.

FYI Article – 2014 Annual Improvements: Clarifying the Standards
December 2, 2014. This article discusses the AcSB’s recently issued amendments regarding hedging and disclosure of impairments.

IASB Exposure Draft – Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
November 28, 2014. The IASB has issued an Exposure Draft proposing amendments to IFRS 2 Share-based Payment. Canadian stakeholders are encouraged to submit their comments to the IASB by March 25, 2015.

AcSB Meeting Agenda – December 10, 2014
November 28, 2014. A summary of topics for discussion.

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