Accounting Standards Board

WHAT'S NEW

Stay up to date – Effective Dates – Standards for Private Enterprises
February 5, 2018. Recent amendments to Section 1591, Subsidiaries, and Section 3051, Investments, that clarify the application of the cost method are effective for annual periods beginning on or after January 1, 2018. Make sure you’re also up to date on amendments resulting from the 2017 annual improvements process, which become effective at the same time.

Stay up to date – Effective Dates – Standards for Not-for-Profit Organizations
February 5, 2018. While there are no new standards or amendments specific to not-for-profit organizations this year, make sure you’re up to date on any relevant amendments to the standards for private enterprises that become effective for annual periods beginning on or after January 1, 2018.

Stay up to date – Effective Dates – IFRS® Standards
February 5, 2018. Two major new IFRS® Standards – IFRS 9 and IFRS 15 – are effective for annual periods beginning on or after January 1, 2018. With a new calendar year underway, make sure you’re up to date on the effective dates of other recently-issued standards and amendments.

AcSB Response – Definition of Material (Proposed amendments to IAS 1 and IAS 8)
February 2, 2018. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in September 2017.

AcSB Meeting Agenda – February 15, 2018
February 1, 2018. At its upcoming meeting the Board will decide on matters including, whether to refer a number of issues to the IASB or IFRS Interpretations Committee, next steps for the Board's research program, and approve a proposed update to AcSOC on its application of due process.

AcSB Decision Summary – January 18, 2018
January 31, 2018. The Board’s full agenda included discussions on its Revenue, Combinations, Contributions projects. Decisions were also made regarding its 2017-2018 performance report, its upcoming 2018-2019 operating plan and soon-to-be released revisions to the AcSB Standard-setting Due Process Manual.

AcSB Response – Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
January 30, 2018. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in September 2017.

Volunteer Opportunity – IFRS® Discussion Group
January 29, 2018. The AcSB is currently seeking new members for its IFRS Discussion Group, with a preference for financial statement preparers and users. If you are interested, please submit a resumé by March 16, 2018.

Agriculture Advisory Group Meeting Notes – October 24, 2017
January 26, 2018. The Group further explored several key issues relating to measurement, and provided advice on how to address these concerns.

IFRS® Discussion Group Audio Webcast – January 10, 2018
January 17, 2018. Hear the Group’s insights on topics like cryptocurrency, cloud computing, leases, and when to apply the clarification for modifications or exchanges of financial liabilities. Tune into opening remarks for U.S. tax reform year-end considerations.

NEW! Livestreaming – AcSOC March 1-2, 2018 Meeting
January 15, 2018. Now attend the upcoming AcSOC meeting in person or virtually! Observers will be able to see and hear the AcSOC meeting discussion in real-time via a livestream feed if not able to attend in person. Register as an observer now; spaces are limited!

New look, same mission – 2016-2021 AcSB Strategic Plan
January 11, 2018. The 2016-2021 AcSB Strategic Plan has a new look to align with the Board’s new brand and image. Initially released in April 2016, the goals and objectives remain the same. Stay tuned for more info on the Plan’s current status and what’s to come in 2018-2019.

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