Accounting Standards Board

WHAT'S NEW

IASB Discussion Paper – Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging
April 23, 2014. The IASB has issued a Discussion Paper exploring an approach to account for an entity’s dynamic risk management activities. Canadian stakeholders are encouraged to submit their comments to the IASB by October 17, 2014.  

AcSB Exposure Draft – Disclosure Initiative (Proposed amendments to IAS 1)
April 22, 2014. 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 July 23, 2014.

AcSB 2011-2016 Strategic Plan – Two-year Extension
April 17, 2014.  The AcSB has reissued its Strategic Plan after approving a two-year extension to its term. The extension provides time for the AcSB to gather feedback from entities that adopted the new accounting frameworks later than anticipated and other stakeholders.

Private Enterprise Advisory Committee Notes – April 3, 2014
April 15, 2014. These meeting notes are a summary of discussions held.

AcSB Strategic Initiative – Develop Next Strategic Plan
April 8, 2014. The strategic initiative will develop the AcSB’s next strategic plan.  The AcSB will review experience with the current frameworks and seek input from stakeholders on how to better implement its strategies.

CPA Magazine Standards Speak – Get Your Voice Heard!
April 3, 2014. This edition of CPA Magazine contains the first Standards Speak, a monthly column that comments on accounting and auditing standard-setting news and issues that affect Canadians. This month, Glenn Rioux, VP, Standards at CPA Canada, talks about participating in the standard-setting process.

Webinar – Stay Informed about Developments in Canadian GAAP – Spring 2014 Update
April 3, 2014.  Tune in to this webinar on May 8, 2014 (English) or May 26, 2014 (French) to learn about the current activities of the AcSB and how stakeholder input shapes developments in Canadian GAAP.  The webinar will give you an insight into the ongoing developments in accounting standards for IFRSs, ASPE and NFPOs.

Final Interim Standard in Handbook – Regulatory Deferral Accounts
April 1, 2014. Interim standard IFRS 14 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, 2016 with earlier application permitted.

Appointments – AcSOC, the AcSB and PSAB
April 1, 2014. AcSOC is pleased to announce appointments to AcSOC, the AcSB and PSAB, including new Board Vice-Chairs.

Request for Issues – IFRS Discussion Group
March 28, 2014. The next meeting of the IFRS Discussion Group will be held in Toronto on June 12, 2014. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by April 23, 2014.

IASB Exposure Draft – Disclosure Initiative (Proposed amendments to IAS 1)
March 27, 2014. 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 July 23, 2014

AcSB Decision Summary – March 18-19, 2014
March 26, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

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