Accounting Standards Board

WHAT'S NEW

AcSB Meeting Agenda – February 16, 2017
February 3, 2017. A summary of topics for discussion.

AcSB Exposure Draft – Accounting Standards Improvements for Not-for-Profit Organizations
February 1, 2017. The AcSB has issued an Exposure Draft proposing to revise and replace Section 4431, Tangible Capital Assets held by Not-for-Profit Organizations, Section 4432, Intangible Assets held by Not-for-Profit Organizations, and Section 4440, Collections held by Not-for-Profit Organizations. Stakeholders are encouraged to submit their comments by May 31, 2017.

AcSB Decision Summary – January 12, 2017
January 25, 2017. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

FYI Article – Take Stock of These Effective Dates
January 20, 2017. Be mindful of the effective dates of recently issued accounting standards and amendments affecting you.

IASB Exposure Draft – Annual Improvements to IFRS Standards 2015–2017 Cycle
January 17, 2017. The IASB has issued an Exposure Draft proposing amendments to three IFRSs as part of its annual improvements project. Canadian stakeholders are encouraged to submit their comments to the IASB by April 12, 2017.

Canadian Member Appointed – International Accounting Standards Board
January 13, 2017. Professor Tom Scott has been appointed as a member of the IASB with an initial five-year term commencing in April 2017. He most recently acted as Director and a Professor of Accounting at the School of Accounting and Finance, University of Waterloo. Tom was an AcSB member from 2003 to 2011.

Private Enterprise Advisory Committee Notes – December 1, 2016
January 12, 2017. These meeting notes provide a summary of discussions held.

AcSB Decision Summary – December 15, 2016
January 3, 2017. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

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.

Not-for-Profit Advisory Committee Notes – November 17, 2016
December 20, 2016. These meeting notes provide a summary of discussions held.

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.

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