Accounting Standards Board
Agriculture Advisory Group Meeting Notes – June 21, 2017
August 24, 2017. The Group discussed issues related to unit of account, unborn animals, impairment, presentation and disclosure.
Volunteer Opportunity – AcSB Insurance Transition Resource Group
August 24, 2017. The AcSB is currently seeking members to appoint to this Group. If you are interested, please submit a resumé by September 14, 2017.
Agriculture Advisory Group Meeting Notes – May 8 and May 24, 2017
August 24, 2017. The Group explored several key issues relating to scope, definitions and measurement that stakeholders raised in response to the Discussion Paper, and provided input on how to address these concerns.
IFRS Discussion Group – Did you know?
August 15, 2017. The Group’s database has over 15 topics on IFRS 9, IFRS 15 and IFRS 16. Read and listen to recently added topics like modifications or exchanges of financial liabilities, seller’s right to variable consideration in an asset sale, and easements.
AcSB Response – Reducing Regulatory Burden
August 4, 2017. The AcSB has submitted a comment letter responding to the Canadian Securities Administrators’ Consultation Paper 51-404 on Considerations for Reducing Regulatory Burden for Non-Investment Fund Reporting Issuers.
AcSB Response – Improvements to IFRS 8 Operating Segments (Amendments to IFRS 8 and IAS 34)AcSB Response – Improvements to IFRS 8 Operating Segments (Amendments to IFRS 8 and IAS 34)
July 31, 2017. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in March 2017.
AcSB Decision Summary – July 13, 2017
July 25, 2017. The AcSB directed staff to begin the ballot process for the forthcoming exposure draft on redeemable preferred shares and made other decisions on IFRS and ASPE projects, and other topics at its July meeting.
IFRS Discussion Group – Report on May 30, 2017 Meeting
July 19, 2017. Read the report for details about the Group’s discussions.
AcSB Exposure Draft – Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16)
July 13, 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 October 19, 2017.
Survey – AcSB Priorities for Part II
July 7, 2017. Do you or your clients use the private enterprise standards in Part II directly or via the not-for-profit standards in Part III? Here’s your opportunity to influence the AcSB on which topics to prioritize in determining if and when to undertake Part II projects. Complete this 10-minute survey by August 11, 2017.
AcSB Response – Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)
July 5, 2017. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in April 2017.
Private Enterprise Advisory Committee Notes – May 25, 2017
July 5, 2017. These meeting notes provide a summary of discussions held.