Accounting Standards Board


IASB® Exposure Draft – Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
September 18, 2017. The IASB has issued an Exposure Draft proposing amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Canadian stakeholders are encouraged to submit their comments to the IASB by January 15, 2018.

Basis for Conclusions – 2017 Annual Improvements to Accounting Standards for Private Enterprises
September 13, 2017. This document sets out how the AcSB reached its conclusions on the 2017 Annual Improvements, and discussions on significant matters arising from comments received and issues raised in response to its Exposure Draft.

IFRS Discussion Group Meeting Agenda – October 5, 2017
September 6, 2017. The Group will be discussing disclosure requirements for the 2018 interim reporting periods related to the new standards, and other current topics. Get more information about the meeting to be held in Halifax, including how to attend in person.

AcSB Meeting Agenda – September 20-21, 2017
September 6, 2017. At its upcoming meeting the Board will provide routine updates and discuss a number of projects including, Insurance Contracts, Agriculture, Financial Instruments and Standards for Not-for-Profit Organizations.

Not-for-Profit Advisory Committee Notes – July 11, 2017
August 31, 2017. These meeting notes provide a summary of discussions held.

Agriculture Advisory Group Meeting Notes – June 21, 2017
August 24, 2017. The Group discussed issues related to unit of account, unborn animals, impairment, presentation and disclosure.

Volunteer Opportunity – AcSB Insurance Transition Resource Group
August 24, 2017. The AcSB is currently seeking members to appoint to this Group. If you are interested, please submit a resumé by September 14, 2017.

Agriculture Advisory Group Meeting Notes – May 8 and May 24, 2017
August 24, 2017. The Group explored several key issues relating to scope, definitions and measurement that stakeholders raised in response to the Discussion Paper, and provided input on how to address these concerns.

IFRS Discussion Group – Did you know?
August 15, 2017. The Group’s database has over 15 topics on IFRS 9, IFRS 15 and IFRS 16. Read and listen to recently added topics like modifications or exchanges of financial liabilities, seller’s right to variable consideration in an asset sale, and easements.

AcSB Response – Reducing Regulatory Burden
August 4, 2017. The AcSB has submitted a comment letter responding to the Canadian Securities Administrators’ Consultation Paper 51-404 on Considerations for Reducing Regulatory Burden for Non-Investment Fund Reporting Issuers.

AcSB Response – Improvements to IFRS 8 Operating Segments (Amendments to IFRS 8 and IAS 34)AcSB Response – Improvements to IFRS 8 Operating Segments (Amendments to IFRS 8 and IAS 34)
July 31, 2017. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in March 2017.

AcSB Decision Summary – July 13, 2017
July 25, 2017. The AcSB directed staff to begin the ballot process for the forthcoming exposure draft on redeemable preferred shares and made other decisions on IFRS and ASPE projects, and other topics at its July meeting.

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