Accounting Standards Board
FYI Article – Change Is Coming to Accounting Standards for Not-for-Profit Organizations!
February 17, 2017. This article outlines the AcSB’s Exposure Draft and urges you to respond by May 31, 2017.
AcSB Response – FASB Exposure Draft – Financial Services — Insurance
February 10, 2017. The AcSB has submitted a comment letter responding to the FASB’s Exposure Draft issued in September 2016.
Webinar – AcSB Exposure Draft for Private Sector Not-for-Profits
February 10, 2017. Tune in to this webinar on April 12, 2017 (English) or April 19, 2017 (French) to learn about the AcSB’s Exposure Draft. We outline the proposals that focus on tangible capital assets, intangible assets and collections held by these entities.
AcSB Exposure Draft – Annual Improvements to IFRS Standards 2015 – 2017 Cycle
February 9, 2017. 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 by April 12, 2017.
AcSB Meeting Agenda – February 16, 2017
February 3, 2017. A summary of topics for discussion.
AcSB Exposure Draft – Accounting Standards Improvements for Not-for-Profit Organizations
February 1, 2017. The AcSB has issued an Exposure Draft proposing to revise and replace Section 4431, Tangible Capital Assets held by Not-for-Profit Organizations, Section 4432, Intangible Assets held by Not-for-Profit Organizations, and Section 4440, Collections held by Not-for-Profit Organizations. Stakeholders are encouraged to submit their comments by May 31, 2017.
AcSB Decision Summary – January 12, 2017
January 25, 2017. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.
FYI Article – Take Stock of These Effective Dates
January 20, 2017. Be mindful of the effective dates of recently issued accounting standards and amendments affecting you.
IASB Exposure Draft – Annual Improvements to IFRS Standards 2015–2017 Cycle
January 17, 2017. The IASB has issued an Exposure Draft proposing amendments to three IFRSs as part of its annual improvements project. Canadian stakeholders are encouraged to submit their comments to the IASB by April 12, 2017.
Canadian Member Appointed – International Accounting Standards Board
January 13, 2017. Professor Tom Scott has been appointed as a member of the IASB with an initial five-year term commencing in April 2017. He most recently acted as Director and a Professor of Accounting at the School of Accounting and Finance, University of Waterloo. Tom was an AcSB member from 2003 to 2011.
Private Enterprise Advisory Committee Notes – December 1, 2016
January 12, 2017. These meeting notes provide a summary of discussions held.
AcSB Decision Summary – December 15, 2016
January 3, 2017. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.