Accounting Standards Board

WHAT'S NEW

Speech by the IASB Chair – Better Communication of Financial Statements
July 7, 2016. Read the IASB Chair Hans Hoogervorst’s speech delivered at the IFRS Foundation Conference in Zurich. He focuses on the IASB’s plans to prioritize improvements to the communications effectiveness of financial statements based on IFRSs — a main outcome of the recent Agenda Consultation and his priority in his second term as Chair.

AcSB Meeting Agenda – July 20, 2016
July 5, 2016. A summary of topics for discussion.

IASB Exposure Draft – Definition of a Business and Accounting for Previously Held Interests (Amendments to IFRS 3 and IFRS 11)
July 5, 2016. The IASB has issued an Exposure Draft proposing amendments to IFRS 3 Business Combinations and IFRS 11 Joint Arrangements. Canadian stakeholders are encouraged to submit their comments to the IASB by October 31, 2016.

Final Amendments – Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)
June 30, 2016. The IASB has issued narrow-scope amendments clarifying how to account for certain types of share-based payment transactions. The amendments are effective for annual periods beginning on or after January 1, 2018 with earlier application permitted.

AcSB Decision Summary – June 23, 2016
June 30, 2016. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AcSB Response – Financial Instruments and Disclosure
June 8, 2016. The AcSB has submitted a comment letter responding to the Office of the Superintendent of Financial Institutions’ Draft Guideline on IFRS 9 Financial Instruments and Disclosure.

AcSB Meeting Agenda – June 23, 2016
June 7, 2016. A summary of topics for discussion.

Request for Issues – IFRS Discussion Group
June 2, 2016. The next meeting of the IFRS Discussion Group will be held in Saskatoon on September 13, 2016. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by July 8, 2016.

AcSB Decision Summary – May 18, 2016
May 30, 2016. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AcSB Exposure Draft – Clarifications to Sections 1591 and 3056
May 25, 2016. The AcSB is proposing clarifications to Section 1591, Subsidiaries, and Section 3056, Interests in Joint Arrangements, in response to stakeholder feedback. Stakeholders are encouraged to submit their comments by August 2, 2016.

Private Enterprise Advisory Committee Notes – April 14, 2016
May 24, 2016. These meeting notes provide a summary of discussions held.

Roundtable Discussion – Stakeholders’ Views Sought on the Agriculture Project
May 20, 2016. The AcSB is holding roundtable discussions to hear your views on our Agriculture project. Discussions are taking place in cities across the country. Complete the registration form to attend the roundtable of your choice!

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