Accounting Standards Board

WHAT'S NEW

Volunteer Opportunity – Agriculture Advisory Group
January 3, 2017. The AcSB has extended its application deadline for its new Agriculture Advisory Group to January 16, 2017. If you have an interest in accounting standards for the agriculture sector, please submit a resumé.

AcSB Meeting Agenda – January 12, 2017
December 20, 2016. A summary of topics for discussion

Final IFRIC Interpretation – Foreign Currency Transactions and Advance Consideration
December 15, 2016. The IASB has issued an Interpretation that addresses the exchange rate to use in transactions that involve advance consideration paid or received in a foreign currency. The Interpretation is effective for annual periods beginning on or after January 1, 2018 with earlier application permitted.

Final Amendments – Annual Improvements to IFRS Standards 2014 – 2016 Cycle
December 15, 2016. The IASB has issued final amendments to three IFRSs as part of its Annual Improvements project. The amendments have varying effective dates.

Video – International Collaboration in Standard Setting
December 13, 2016. Watch the video exploring the role of national standard setters and regional groups in the IASB’s work to develop IFRSs as a worldwide financial reporting language and the importance of collaboration. AcSB Chair, Linda Mezon, participates in this video filmed during the annual World Standard-setters Meeting in London in September 2016.

Final Amendments – Transfers of Investment Property (Amendments to IAS 40)
December 13, 2016. The IASB has issued narrow-scope amendments to IAS 40 Investment Property clarifying the requirements on transfers to, or from, investment property. The amendments are effective for annual periods beginning on or after January 1, 2018 with earlier application permitted.

Basis for Conclusions – Subsidiaries and Investments – Sections 1591 and 3051
December 8, 2016. This document sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

Basis for Conclusions – Clarifications to Sections 1591 and 3056
December 8, 2016. This document sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

AcSB Decision Summary – November 21-22, 2016
December 7, 2016. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Webcasts – IASB Research Forum 2016
December 6, 2016. The third annual IASB Research Forum was held in conjunction with the 2016 Contemporary Accounting Research Conference this October 2016. The AcSB proudly sponsored the Forum’s webcast recordings of the research presentations and discussions.

AcSB Meeting Agenda – December 15, 2016
December 6, 2016. A summary of topics for discussion.

FYI Article – AcSB Hosts IASB Members; Canadians Contribute to International Dialogue
December 5, 2016. The AcSB connected visiting IASB members directly with its Canadian stakeholders through a variety of events. These events enabled stakeholders to share their views and receive information to support IFRS application.

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