Accounting Standards Board

WHAT'S NEW

IASB Exposure Draft – Prepayment Features with Negative Compensation (Proposed Amendments to IFRS 9)
April 21, 2017. The IASB has issued an Exposure Draft proposing an amendment to IFRS 9 Financial Instruments. Canadian stakeholders are encouraged to submit their comments to the IASB by May 24, 2017.

Private Enterprise Advisory Committee Notes – February 2, 2017
April 13, 2017. These meeting notes provide a summary of discussions held.

AcSB Decision Summary – March 21-22, 2017
April 11, 2017. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

IASB Exposure Draft – Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
April 5, 2017. The IASB has issued an Exposure Draft proposing amendments to IFRS 8 Operating Segments. Canadian stakeholders are encouraged to submit their comments to the IASB by July 31, 2017.

IASB Discussion Paper – Disclosure Initiative—Principles of Disclosure
April 4, 2017.  The IASB has issued a Discussion Paper that suggests principles to make disclosures in financial statements more effective. Canadian stakeholders are encouraged to provide feedback directly to the IASB by October 2, 2017.

Webinar – AcSB Spring 2017 Update - ASPE
March 31, 2017. Tune in to this webinar on May 9, 2017 (English) or May 10, 2017 (French) to get the latest updates on the AcSB’s projects for Redeemable Preferred Shares, Financial Instruments, Agriculture and other developments in financial reporting.

Survey – Revenue in Part II of the Handbook
March 29, 2017. Do you or your clients account for revenue using 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 in deciding whether to undertake a project on revenue in Part II. Complete this 20-minute survey by May 17, 2017.

AcSB Annual Plan – 2017-2018
March 28, 2017. The Annual Plan sets out the AcSB’s objectives and planned activities for publicly accountable enterprises, private enterprises and not-for-profit organizations, along with other initiatives to be undertaken in 2017-2018.

AcSB Due Process Activities – 2016 Changes to Part I
March 27, 2017. This document summarizes the due process activities the AcSB undertook in support of the changes made to Part I of the Handbook during 2016.

Request for Issues – IFRS Discussion Group
March 24, 2017. The next meeting of the IFRS Discussion Group will be held in Toronto on May 30, 2017. Individuals are encouraged to submit issues relating to the application of IFRSs in Canada by April 13, 2017.

AcSB Meeting Agenda – March 21-22, 2017
March 9, 2017. A summary of topics for discussion.

Appointments – AcSOC, the AcSB and PSAB
March 8, 2017. AcSOC is pleased to announce appointments, as well as retirements and reappointments, to AcSOC, the AcSB and PSAB.

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