Accounting Standards Board

WHAT'S NEW

Video of Panel Discussion – IFRS and Global Standards: A Canadian Perspective
April 23, 2015. Watch the video of a panel discussion jointly hosted by the IFRS Foundation Trustees and AcSOC in Toronto. A director/preparer, auditor, financial statement user, regulator and standard setter provide their views on important issues, including adopting IFRSs in Canada, working with the IASB to support a global set of standards and convergence with U.S. GAAP.

IFRS Discussion Group Meeting Agenda – May 14, 2015
April 21, 2015. An agenda covering the topics for discussion is now available. Get more information about the meeting to be held in Toronto, including how to attend in person.

Speech by the IASB Chair – Financial Reporting Standards for the World Economy
April 16, 2015. Read the IASB Chair Hans Hoogervorst’s speech delivered in Toronto. He focuses on the mission of the IFRS Foundation and the IASB, provides an update on the progress being made towards global standards, and discusses two major projects on the IASB’s work plan that are highly relevant in Canada — revenue recognition and insurance accounting.

Appointments – AcSOC, the AcSB and PSAB
April 14, 2015. AcSOC is pleased to announce appointments to AcSOC, the AcSB and PSAB.

AcSB Decision Summary – March 18-19, 2015
April 7, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AcSB Meeting Agenda – April 22, 2015
April 7, 2015. A summary of topics for discussion.

FYI Article – IFRS 15: The New Revenue Standard – Are You Ready?
April 2, 2015. This article discusses the IASB’s new standard on accounting for revenue and the more significant changes from current requirements. It also identifies a number of considerations for planning to implement the standard.

Private Enterprise Advisory Committee Notes – December 17, 2014
April 1, 2015. These meeting notes are a summary of discussions held.

Basis for Conclusions – Subsidiaries – Section 1591
March 30, 2015. 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.

Basis for Conclusions – Joint Arrangements –Sections 3051 and 3056
March 30, 2015. 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 – IFRS Discussion Group
March 30, 2015.  The AcSB is currently seeking new members, with a preference for financial statement preparers, users and individuals from a mid-tier accounting and advisory firm. If you are interested, please submit a resumé by April 24, 2015.

FYI Article – IFRS 9: Finally…Much-needed Improvements to the Financial Instruments Standard.
March 27, 2015. This article discusses the key features of IFRS 9 and potential financial reporting impact.

1 2 3 4 5 6 7 ... Next Last