Accounting Standards Board

WHAT'S NEW

Volunteer Opportunity – Not-for-Profit Advisory Committee
July 28, 2015.The deadline to submit a resumé has been extended to September 15, 2015 from August 4, 2015 to allow sufficient time for candidates to apply.

AcSB Exposure Draft – Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)
July 28, 2015. 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, on the form provided, by October 19, 2015.

Volunteer Opportunity – IFRS Discussion Group
July 28, 2015.  The AcSB is currently seeking new members, with a preference for financial statement preparers and users. If you are interested, please submit a resumé by September 25, 2015.

FYI Article – Non-authoritative Guidance: To Follow or Not to Follow?
July 23, 2015. This article highlights some of the commonly asked questions around non-authoritative guidance and provides the IFRS Discussion Group’s perspectives on this topic.

AcSB Due Process Activities – 2014 Changes to Part I
July 15, 2015. This document summarizes the due process activities the AcSB undertook in support of the changes made to Part I of the Handbook during 2014.

IFRS Foundation Request for Views – Trustees’ Review of Structure and Effectiveness: Issues for the Review
July 10, 2015. The Trustees of the IFRS Foundation are seeking public input on the review that focuses on maintaining the relevance of IFRSs, supporting consistency of application of IFRSs and enhancing governance and funding practices. Canadian stakeholders are encouraged to submit their comments to the Trustees by November 30, 2015.

Volunteer Opportunity – Not-for-Profit Advisory Committee
July 7, 2015. The AcSB is currently seeking volunteers for its new Not-for-Profit Advisory Committee. If you have an interest in accounting and reporting standards for private sector not-for-profit organizations, please submit a resumé by August 4, 2015.

AcSB Response – Effective Date of IFRS 15 (Proposed amendments to IFRS 15)
July 7, 2015. The AcSB has submitted a comment letter responding to the IASB's Exposure Draft issued in May 2015.

AcSB Meeting Agenda – July 23, 2015
July 6, 2015. A summary of topics for discussion.

Private Enterprise Advisory Committee Notes – June 11, 2015
June 29, 2015. These meeting notes provide a summary of discussions held.

IASB Feedback Statement – Post-implementation Review: IFRS 3 Business Combinations
June 29, 2015. The IASB has issued a Feedback Statement on the post-implementation review of IFRS 3. The review shows general support for the accounting requirements in the standard but identifies some areas where further research will be undertaken, including accounting for goodwill.

AcSB Reappointed - Accounting Standards Advisory Forum
June 26, 2015.  The IFRS Foundation Trustees has reappointed the AcSB as a member of the Accounting Standards Advisory Forum (ASAF) for the next three years.  This reappointment highlights the importance of the work of national standard setters, including the AcSB.  ASAF serves as a technical advisory body to the IASB.

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