Accounting Standards Board

WHAT'S NEW

AcSB Decision Summary – September 20-21, 2018
October 9, 2018. The Board discussed topics such as Combinations, Contributions, Financial Instruments with Characteristics of Equity, Insurance Contracts, and the Draft Framework for Reporting Performance Measures, activities of the Private Enterprise Advisory Committee and Not-for-Profit Advisory Committee, among others.

Meet Tom Scott of the IASB at the Canadian roundtables
October 5, 2018. Tom Scott, IASB Member and former AcSB Member will be attending roundtables in Canada the week of October 15, to get stakeholders views on the IASB's “Financial Instruments with Characteristics of Equity” project. Register now to reserve your seat!

AcSB Insurance Transition Resource Group Meeting Notes – September 17, 2018
October 3, 2018. Before the IASB® Transition Resource Group for IFRS 17 meeting on September 26 and 27, our Group met and discussed the same topics. This included the contract boundary, annual cohorts and premiums in reinsurance contracts issued. Our Group also considered submissions by Canadian stakeholders on the risk adjustment and conversion options under IFRS 17.

Volunteer Opportunity – Accounting Standards Oversight Council
October 1, 2018. AcSOC is looking for new members! We need prominent members of the Canadian business and professional community to protect the public interest by overseeing the activities of the private and public sector accounting standard-setting processes.

AcSB Meeting Agenda – October 11, 2018
September 27, 2018. At its upcoming meeting the Board will consider matters regarding enhancing the relevance of financial reporting and due process.

Private Enterprise Advisory Committee Notes – September 11, 2018
September 26, 2018. At its recent meeting, the Committee discussed a number of topics including Revenue, Financial Instruments – Hedging, Pensions, Combinations, Related Party Transactions, Removal of Part V, and the Framework for Financial Reporting.

Not-for-Profit Advisory Committee Notes – September 10, 2018
September 21, 2018. At its recent meeting, the Committee discussed a number of topics including Contributions, Combinations, Revenue, Financial Instruments and – Hedging.

Volunteer Opportunity – Academic Advisory Council
September 19, 2018. The AcSB is currently seeking new members for its Academic Advisory Council, engaged in empirical, survey-based or experimental research. If you are interested, please submit your curriculum vitae by October 31, 2018.

Roundtable Discussions – Stakeholder Views Sought on the Financial Instruments with Characteristics of Equity Discussion Paper
September 7, 2018. The AcSB is hosting IASB roundtable discussions the week of October 15, 2018 to seek input on the IASB’s Discussion Paper. Discussions are taking place in cities across the country. Complete the registration form to attend the roundtable of your choice!

AcSB Exposure Draft – Investments
September 7, 2018. The AcSB has issued an Exposure Draft to clarify the applicability of the cost-method guidance in Section 3051, Investments. Stakeholders are encouraged to submit their comments by December 5, 2018.

AcSB Exposure Draft – Income Taxes
September 7, 2018. The AcSB has issued an Exposure Draft that revises and updates Section 3465, Income Taxes, to remove an outdated example and requires future income tax assets and liabilities to be presented as non-current. Stakeholders are encouraged to submit their comments by December 5, 2018.

Stakeholder feedback needed on the AcSB Draft Framework for Reporting Performance Measures
September 7, 2018. Want to help guide the AcSB determine next steps on the recently issued Draft Framework for Reporting Performance Measures? Then register to attend a feedback session today! Space is still available for upcoming sessions this month.

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