Accounting Standards Board

WHAT'S NEW

Not-for-Profit Advisory Committee Notes – January 6, 2016
February 29, 2016. These meeting notes provide a summary of discussions held.

AcSB Response – Annual Improvements to IFRSs 2014 – 2016 Cycle
February 26, 2016. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in November 2015.

FYI Article – Explore the AcSB’s Discussion Paper on Agriculture
February 23, 2016. Your input is needed! How should private enterprises account for living plants and animals and the harvested products from those plants and animals? Find out about the AcSB’s preliminary views.

IFRS Discussion Group – Report on December 3, 2015 Meeting
February 23, 2016. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

AcSB Decision Summary – February 1 and 9, 2016
February 16, 2016.An executive summary of discussions and decisions with respect to the topics addressed at these meetings.

Volunteer Opportunity – User Advisory Council
February 4, 2016.  The Council acts in an advisory role to assist the AcSB in understanding how users use financial information. If you are interested, please submit a resumé by February 25, 2016.

Final Amendments – Disclosure Initiative (Amendments to IAS 7)
February 2, 2016.  The IASB has issued narrow-scope amendments to IAS 7 Statement of Cash Flows to require companies to disclose information about changes in their financing liabilities. The amendments are effective for annual periods beginning on or after January 1, 2017 with earlier application permitted.

AcSB Response – Foreign Currency Transactions and Advance Consideration
February 2, 2016. The AcSB has submitted a comment letter responding to the IFRS Interpretations Committee’s Draft Interpretation issued in October 2015.

AcSB Response – IFRS Foundation Trustees’ Review of Structure and Effectiveness: Issues for the Review
January 29, 2016.  The AcSB has submitted a comment letter responding to the IFRS Foundation’s Request for Views issued in July 2015.

AcSB Response – Uncertainty over Income Tax Treatments
January 29, 2016. The AcSB has submitted a comment letter responding to the IFRS Interpretations Committee’s Draft Interpretation issued in October 2015.

FYI Article – Annual Improvements: Revised Timing
January 26, 2016. Are you aware that the AcSB revised the timing of the annual improvements process for accounting standards for private enterprises? Here’s an overview of the new process.

Final Amendments – Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)
January 22, 2016.  The IASB has issued narrow-scope amendments to IAS 12 Income Taxes to clarify how to account for deferred tax assets related to debt instruments measured at fair value. The amendments are effective for annual periods beginning on or after January 1, 2017 with earlier application permitted.

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