Accounting Standards Board

WHAT'S NEW

IFRS Foundation Request for Views – Trustees’ Review of Structure and Effectiveness: Issues for the Review
July 10, 2015. The Trustees of the IFRS Foundation are seeking public input on the review that focuses on maintaining the relevance of IFRSs, supporting consistency of application of IFRSs and enhancing governance and funding practices. Canadian stakeholders are encouraged to submit their comments to the Trustees by November 30, 2015.

Volunteer Opportunity – Not-for-Profit Advisory Committee
July 7, 2015. The AcSB is currently seeking volunteers for its new Not-for-Profit Advisory Committee. If you have an interest in accounting and reporting standards for private sector not-for-profit organizations, please submit a resumé by August 4, 2015.

AcSB Response – Effective Date of IFRS 15 (Proposed amendments to IFRS 15)
July 7, 2015. The AcSB has submitted a comment letter responding to the IASB's Exposure Draft issued in May 2015.

AcSB Meeting Agenda – July 23, 2015
July 6, 2015. A summary of topics for discussion.

IASB Feedback Statement – Post-implementation Review: IFRS 3 Business Combinations
June 29, 2015. The IASB has issued a Feedback Statement on the post-implementation review of IFRS 3. The review shows general support for the accounting requirements in the standard but identifies some areas where further research will be undertaken, including accounting for goodwill.

AcSB Reappointed - Accounting Standards Advisory Forum
June 26, 2015.  The IFRS Foundation Trustees has reappointed the AcSB as a member of the Accounting Standards Advisory Forum (ASAF) for the next three years.  This reappointment highlights the importance of the work of national standard setters, including the AcSB.  ASAF serves as a technical advisory body to the IASB.

Roundtable Discussions – Stakeholders’ Views Sought on the AcSB 2016-2021 Draft Strategic Plan
June 25, 2015. Register to attend the AcSB’s roundtable discussions being held July through September 2015 to share your views on the Invitation to Comment on its 2016-2021 Draft Strategic Plan, “Accounting Standards in Canada: At the Leading Edge of Financial Reporting.” The strategies affect a wide range of stakeholders.

IASB Exposure Draft – Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)
June 25, 2015.  The IASB has issued an Exposure Draft proposing amendments to IAS 19 Employee Benefits and IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.  Canadian stakeholders are encouraged to submit their comments to the IASB by October 19, 2015.

Invitation to Comment – AcSB 2016-2021 Draft Strategic Plan
May 20, 2015. The AcSB has issued an Invitation to Comment on its next strategic plan, which outlines the AcSB’s vision, how it will operate and the broad policy objectives that will guide its standard-setting activities.  Stakeholders are encouraged to submit their comments, on the form provided, by September 17, 2015.

Request for Issues – IFRS Discussion Group
February 3, 2015. The next meeting of the IFRS Discussion Group will be held in Toronto on May 14, 2015. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by March 9, 2015.

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