Accounting Standards Board

WHAT'S NEW

The 2017 IFRS® Conference – November 1-2, 2017
October 6, 2017. This conference is your essential update on the future of IFRS Standards, and the plans of the International Accounting Standards Board. Attend the highly-anticipated panel discussion between the Chairs of the International, Canadian, and U.S. accounting boards. Don’t miss this rare opportunity!

AcSB Exposure Draft – Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
October 4, 2017. The AcSB has issued its Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. Stakeholders are encouraged to submit their comments by January 15, 2018.

New Online Platform – Understanding International Not-for-Profit Reporting
October 4, 2017. A publically-accessible online platform that hosts national guidance on not-for-profit financial reporting was released last week. Read about this new platform, how it will help countries learn from one another to develop high-quality not-for-profit standards, and get to know the role AcSB played in its creation.

Roundtable Discussions – Stakeholders’ Views Sought on Exposure Drafts: Redeemable Shares and Financial Instruments
October 3, 2017. Register to attend the AcSB’s roundtable discussions to share your views on Section 3856 Exposure Drafts, Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement; and Financial Instruments – Narrow Scope Amendments. Attend in person, or by video or teleconference.

Canadian Member Appointed – IASB® Transition Resource Group for IFRS 17 Insurance Contracts
September 29, 2017. Lesley Thomson, Vice President and Deputy Chief Actuary, Sun Life Financial, has been appointed a member of the IASB's Transition Resource Group.  The Group provides a public forum for stakeholders to share and discuss with the IASB, questions about the implementation of new IFRS 17.

AcSB Exposure Draft – Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement (formerly Redeemable Preferred Shares Issued in a Tax Planning Arrangement)
September 29, 2017. The AcSB has issued an Exposure Draft re-examining the accounting for retractable or mandatorily redeemable shares issued in a tax planning arrangement under Part II of the CPA Canada- Handbook. Stakeholders are encouraged to submit their comments by January 15, 2018.

IASB® Exposure Draft – Definition of Material (Proposed amendments to IAS 1 and IAS 8)
September 27, 2017. The IASB has issued an Exposure Draft proposing amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Canadian stakeholders are encouraged to submit their comments to the IASB by January 15, 2018.

IASB® Exposure Draft – Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
September 18, 2017. The IASB has issued an Exposure Draft proposing amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Canadian stakeholders are encouraged to submit their comments to the IASB by January 15, 2018.

Basis for Conclusions – 2017 Annual Improvements to Accounting Standards for Private Enterprises
September 13, 2017. This document sets out how the AcSB reached its conclusions on the 2017 Annual Improvements, and discussions on significant matters arising from comments received and issues raised in response to its Exposure Draft.

IFRS Discussion Group Meeting Agenda – October 5, 2017
September 6, 2017. The Group will be discussing disclosure requirements for the 2018 interim reporting periods related to the new standards, and other current topics. Get more information about the meeting to be held in Halifax, including how to attend in person.

AcSB Meeting Agenda – September 20-21, 2017
September 6, 2017. At its upcoming meeting the Board will provide routine updates and discuss a number of projects including, Insurance Contracts, Agriculture, Financial Instruments and Standards for Not-for-Profit Organizations.

Not-for-Profit Advisory Committee Notes – July 11, 2017
August 31, 2017. These meeting notes provide a summary of discussions held.

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