Accounting Standards Board

WHAT'S NEW

NEW! Livestreaming – IFRS® Discussion Group June 21, 2018 Meeting
March 22, 2018. Now attend the upcoming IFRS Discussion Group meeting in person or virtually! Observers will be able to see and hear the discussion in real-time via a livestream feed if not able to attend in person. Register as an observer now; spaces are limited!

Appointments – AcSOC, AcSB, and PSAB
March 21, 2018. AcSOC is pleased to announce appointments, as well as retirements and reappointments, to AcSOC, AcSB and PSAB.

Private Enterprise Advisory Committee Notes – February 7, 2018
March 20, 2018. At its recent meeting, the Committee discussed a number of topics including amendments to other frameworks, Agriculture, Retractable or Mandatorily Redeemable Shares, and Financial Instruments – Narrow Scope Amendments.

AcSB Meeting Agenda – March 20-21, 2018
March 8, 2018. At its upcoming meeting the Board will decide on matters regarding IFRS® Standards, standards for private enterprises and not-for-profit organizations, as well as due process and governance.

AcSB Insurance Transition Resource Group Meeting Notes – February 1, 2018
March 2, 2018. Before the IASB Transition Resource Group for IFRS 17 meeting on February 6, our Group met and discussed the same topics, including the boundary of reinsurance contracts held, separation of insurance components in a single contract, insurance acquisition cash flows paid on an initially written contract, and the quantity of benefits for identifying coverage units.

Basis for Conclusions — Accounting Standards Improvements for Not-for-Profit Organizations
March 1, 2018. This document sets out how the Board reached its conclusions, and includes discussion of significant matters arising from comments received and issues raised in response to its Exposure Draft.

Final Standard – IFRS 17 Insurance Contracts
March 1, 2018. The AcSB has endorsed IFRS 17 Insurance Contracts and it is now in Part I of the CPA Canada Handbook – Accounting. The standard is effective for annual periods beginning on or after January 1, 2021. Earlier application permitted for companies that also apply IFRS 9 and IFRS 15.

Volunteer Opportunity – User Advisory Council
February 28, 2018. The AcSB is looking for new members for its User Advisory Council! Council members advise us and help us understand how users employ financial information. Get more details on who we’re looking for, what volunteering entails, and be sure to apply by March 30, 2018.

In Brief – Results of Stakeholder Survey on Section 3400
February 27, 2018. In Brief is a new resource that provides a plain and simple overview on technical topics. Read the Board’s In Brief for an overview of what stakeholders think about the existing Section 3400, Revenue, in the CPA Canada Handbook - Accounting.

AcSB Decision Summary – February 15, 2018
February 27, 2018. The Board’s agenda included discussions on whether to refer two issues to the IASB or IFRS Interpretations Committee. Discussions were also held on the Board’s research program.

AcSOC Meeting Agenda – March 1-2, 2018
February 21, 2018. Our upcoming meeting will include an update on international accounting matters, as well as activities of the Accounting Standards Board and Public Sector Accounting Board. March 1 agenda sessions will be livestreamed! Check out the agenda today and be sure to register as a public observer.

IFRS® Discussion Group Meeting Report – January 10, 2018
February 21, 2018. The Group discussed topics such as cryptocurrency, cloud computing, leases, and when to apply the clarifications for modifications or exchanges of financial liabilities. Read about the views expressed on these topics for helpful tips.

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