Accounting Standards Board

WHAT'S NEW

AcSB Decision Summary – November 5-6, 2014
November 18, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

IASB Roundtable – Stakeholders’ Views Sought on a Discussion Paper on Reporting the Financial Effects of Rate Regulation
November 17, 2014. The AcSB is hosting an IASB roundtable on December 12, 2014 to seek input on the IASB’s Discussion Paper. Register to attend the roundtable to share your views.

AcSB Response – OSFI Draft Advisory: Early Adoption of IFRS 9 Financial Instruments for Federally Regulated Entities with October Year-ends
November 14, 2014. The AcSB has responded to the Office of Superintendent of Financial Institutions’ Draft Advisory. The letter expresses concerns about OSFI’s proposal and notes that the AcSB concerns itself with the quality of Canadian entities’ implementation of new IFRSs given the interpretation risk and the associated implementation costs. 

Volunteer Opportunity – Private Enterprise Advisory Committee
November 13, 2014. The AcSB is currently seeking new members to appoint to this Committee.

FYI Article – Financial Instruments: Reviewing the Standard
November 11, 2014. This article discusses the AcSB’s post-implementation review of Section 3856, Financial Instruments, to identify concerns and potential improvements.

Roundtable Discussions – Stakeholders’ Views Sought on Section 3856, Financial Instruments – November 2014
November 10, 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.

AcSB Exposure Draft – Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36)
November 7, 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 January 16, 2015.

IFRS Discussion Group – Non-GAAP and Additional GAAP Measures
November 7, 2014. A summary of the Group’s June 12, 2014 discussions on this topic is now available.

AcSB Response – Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
November 5, 2014. The AcSB has submitted a comment letter responding to the IASB’s Discussion Paper issued in April 2014.

FYI Article – Accounting for Redeemable Preferred Shares Issued in a Tax Planning Arrangement
October 29, 2014.   This article discusses the AcSB’s recently issued Exposure Draft regarding redeemable preferred shares issued in a tax planning arrangement, specifically for shares issued in transactions commonly known as an “estate freeze”.

Webinar – Improvements to Not-for-Profit Standards: Stay Up-to-Date on the Process!
October 29, 2014. Tune in to this AcSB and PSAB joint webinar on December 2, 2014 (English) or December 11, 2014 (French) to understand the views of stakeholders relating to the Statement of Principles that was issued in April 2013.

Webinar – Developments in IFRSs: Fall 2014 Update
October 29, 2014.  Tune in to this webinar on November 27, 2014 (English) or November 26, 2014 (French) to get an up-to-date briefing on IFRSs.

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