Accounting Standards Board


AcSB Due Process Activities – 2016 Changes to Part I
March 27, 2017. This document summarizes the due process activities the AcSB undertook in support of the changes made to Part I of the Handbook during 2016.

Request for Issues – IFRS Discussion Group
March 24, 2017. The next meeting of the IFRS Discussion Group will be held in Toronto on May 30, 2017. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by April 13, 2017.

AcSB Meeting Agenda – March 21-22, 2017
March 9, 2017. A summary of topics for discussion.

Appointments – AcSOC, the AcSB and PSAB
March 8, 2017. AcSOC is pleased to announce appointments, as well as retirements and reappointments, to AcSOC, the AcSB and PSAB.

Article – Standard-setting Boards and Oversight Councils Rebrand
March 1, 2017. The accounting and auditing standards boards and oversight councils are refreshing their look! A new visual identity was created to take these standard-setting bodies through 2017 and beyond.

AcSB Decision Summary – February 16, 2017
March 1, 2017. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

FYI Article – Changes to Published Exchange Rates
February 21, 2017. This article provides the IFRS Discussion Group’s perspectives on how the changes to the Bank of Canada’s published exchange rates could affect IFRS reporters.

IFRS Discussion Group – Report on November 29, 2016 Meeting
February 21, 2017. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

FYI Article – Get Ready. The Insurance Contracts Standard Is Coming!
February 21, 2017. The AcSB takes an active role in influencing the development of IFRSs and in endorsing a standard before incorporating it into Canadian GAAP.  Read this article to learn about extensive due process steps undertaken to date by the AcSB on the complex Insurance Contract standard.

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.

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