Accounting Standards Board

WHAT'S NEW

Rate-regulated Activities – AcSB Staff Research Paper
September 15, 2016. A paper examining the decision-usefulness of financial information that reflects the economics of rate-regulated activities will be discussed at upcoming meetings of the AcSB, the International Forum of Accounting Standard Setters, and the Accounting Standards Advisory Forum (ASAF).  Register to hear the ASAF discussion on September 29, 2016.

Webinar – AcSB Update (Fall 2016)
September 14, 2016. Tune in to this webinar on November 7, 2016 (English) or November 14, 2016 (French) to get the latest updates from the AcSB on their current projects and a general update on developments in financial reporting. 

AcSB Exposure Draft – 2017 Annual Improvements to Accounting Standards for Private Enterprises.
September 13, 2016. The AcSB has issued an Exposure Draft proposing amendments that will affect private enterprises and not-for-profit organizations. Stakeholders are encouraged to submit their comments by December 15, 2016.

Webinar – IFRS Update with the AcSB and IASB
September 12, 2016. Tune in to this webinar on October 12, 2016 to hear from the AcSB Chair, Linda Mezon, and IASB Board member, Stephen Cooper. Stephen will provide an update on IFRSs, giving Canadians a rare opportunity to discuss IFRS-related topics directly with a member of the IASB.

Rescheduled Fall 2016 Roundtable Discussions – Stakeholders’ Views Sought on the Agriculture Project
September 7, 2016. The AcSB has been meeting with stakeholders across the country to gather views on its Discussion Paper, “Agriculture.” We have rescheduled our remaining roundtables in an effort to reach as many stakeholders as possible. Complete the registration form to confirm your attendance!

AcSB Meeting Agenda – September 21-22, 2016
September 1, 2016. A summary of topics for discussion.

FYI Article – Subsidiaries and Interests in Joint Arrangements: Take Advantage of the Transitional Provisions in 2016
August 16, 2016. This article highlights the availability of transitional provisions on initial transition to Sections 1591 and 3056.

Private Enterprise Advisory Committee Notes – June 14, 2016
August 15, 2016. These meeting notes provide a summary of discussions held.

IFRS Discussion Group Meeting Agenda – September 13, 2016
August 9, 2016.An agenda covering the topics for discussion is now available. Get more information about the meeting to be held in Saskatoon, including how to attend in person.

AcSB Exposure Draft – Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)
August 8, 2016. 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 October 31, 2016.

IFRS Discussion Group – Report on May 31, 2016 Meeting
August 5, 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 – July 20, 2016
August 4, 2016. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

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