Accounting Standards Board

WHAT'S NEW

Work with us! Seeking a new Accounting Standards principal
August 16, 2018. We are looking for a highly skilled, energetic, and committed new team member to advise and carry out the plans of the AcSB. Apply today!

Video – Linda Mezon launches the Draft Framework for Reporting Performance Measures
August 15, 2018. On June 14, 2018, the AcSB’s Draft Framework for Reporting Performance Measures was released. Watch this video to hear Linda Mezon’s presentation that launched this initiative, which took place at the 2018 FEI Canada Annual Conference.

Roundtable Discussions – Stakeholder Views Sought on the Agriculture Exposure Draft
August 7, 2018. The AcSB is holding roundtable discussions to hear your views on its Exposure Draft, Agriculture. Discussions are taking place in cities this fall across the country. Complete the registration form to attend the roundtable of your choice!

IFRS® Discussion Group Meeting Report – June 21, 2018
August 2, 2018. The Group discussed topics related to cannabis accounting, cryptocurrencies, and IFRS 9 and IFRS 15 implementation matters. Read about the views expressed on these topics for helpful tips and stay up-to-date on past issues such as lease incentives and variable lease payments.

AcSB Response – Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
August 2, 2018. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in March 2018.

Deadline Extension – Draft Framework for Reporting Performance Measures
August 1, 2018. The AcSB decided to extend the comment deadline from September 17, 2018 to October 1, 2018! This will help ensure you have more time to provide your feedback, whether through our survey, feedback sessions or by email. We look forward to hearing from you!

AcSB Decision Summary – July 17, 2018
July 27, 2018. The Board discussed topics, such as the Draft Framework for Reporting Performance Measures, Application of IFRS® Standards in the European Union, activities of IDG and Not-for-Profit Advisory Committee, among others. Decisions made on Financial Instruments – Narrow-scope Amendments, and more.

The ONE National Conference – October 1-2, 2018
July 26, 2018. Attend this year’s The ONE national conference in Halifax! AcSB Chair Linda Mezon and AcSB member Armand Capisciolto will be giving an accounting standards update through an interactive interview format session. You’ll hear about the Board’s key focus areas, priorities and objectives – and get up to date on technical matters of interest to you.

Stakeholder Feedback Sessions – AcSB Draft Framework for Reporting Performance Measures
July 25, 2018. On June 14, 2018, the AcSB issued the Draft Framework for Reporting Performance Measures. And now we need you to guide our next steps! We are offering feedback sessions both in person across Canada and virtually this August and September. Register today!

New Narrow Scope Amendment Project Approved – Income Taxes
July 23, 2018. The AcSB agreed to revise and update Section 3465, Income Taxes, to remove an outdated example and require future income tax assets and liabilities to be presented as non-current. Watch for an exposure draft with the proposed changes later this year.

New Narrow Scope Amendment Project Approved –Investments
July 23, 2018. The AcSB agreed to clarify the applicability of the cost-method guidance in Section 3051, Investments. Watch for an exposure draft with the proposed changes later this year.

Canadian Appointments – IASB® Management Commentary Consultative Group
July 23, 2018. We are pleased to announce that Lisa French, CTO, International Integrated Reporting Council; Benjamin Yeoh, Sr. Portfolio Manager, RBC, Global Asset Management; and Trent W. Klein, Director — Finance, TELUS Corp, were appointed to IASB’s Management Commentary Consultative Group. The Group was established to advise the IASB as it develops proposals for updating its guidance on management commentary in financial reports.

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