Accounting Standards Board

WHAT'S NEW

Reporting Performance Measures – Enhancing the Relevance of Financial Reporting
June 1, 2018. It’s time for leadership. The AcSB is stepping up to enhance the relevance of financial information for all entities by issuing a Draft Framework for Reporting Performance Measures. The Framework will be issued June 14, 2018 and needs your feedback! Read more about this important initiative and stay up to date.

AcSB Decision Summary – May 15, 2018
May 28, 2018. The Board discussed topics related to Insurance Contracts, Financial Instruments – Narrow-scope Amendments, and the Framework for Reporting Performance Measures. Decisions were made on Agriculture, Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement, and a due process compliance report to AcSOC.

AcSB Insurance Transition Resource Group Meeting Notes – April 25, 2018
May 24, 2018. Before the IASB® Transition Resource Group for IFRS 17 meeting on May 2, our Group met and discussed the same topics, including the contract boundary and the risk adjustment for non-financial risks in a group of entities. Our Group also considered submissions by Canadian stakeholders on the contract boundary for the premium allocation approach, and for reinsurance contracts.

AcSOC Meeting Agenda – June 7-8, 2018
May 24, 2018. Our June meeting will be packed with presentations on the Sustainability Accounting Standards Board’s activities and procedures, cryptocurrencies and blockchain, the AcSB’s Draft Framework for Reporting Performance measures, and much more. Check out the agenda today and be sure to register as a public observer – either in-person or via livestream!

IFRS® Discussion Group Meeting Agenda – June 21, 2018
May 24, 2018. Our first livestreamed meeting features an agenda packed with hot topics! The Group will discuss cannabis accounting, cryptocurrencies and topics related to the implementation of IFRS 9, IFRS 15 and IFRS 16. Register to attend as an in-person or virtual observer today!

Volunteer Opportunity – User Advisory Council
May 23, 2018. The AcSB is looking for new members from Canada’s East Coast for its User Advisory Council! Members advise and help us understand how users employ financial information. Get more details on who we’re looking for, what volunteering entails, and be sure to apply by June 30, 2018.

Private Enterprise Advisory Committee Notes – May 3, 2018
May 18, 2018. At its recent meeting, the Committee discussed a number of topics including Retractable or Mandatorily Redeemable Shares, Financial Instruments – Narrow Scope Amendments, Revenue, Combination and Other Narrow Scope Amendments.

AcSB Meeting Agenda – May 15, 2018
May 3, 2018. At its upcoming meeting the Board will decide on matters regarding IFRS® Standards, standards for private enterprises and not-for-profit organizations, as well as corporate performance measures, due process, and governance.

FEI Canada Annual Conference June 13-15, 2018 – Linda Mezon, AcSB Chair, to present
May 2, 2018. Attend Linda Mezon’s June 14, 2018 presentation, when she will officially launch the new Performance Measures Framework project! FEI Canada’s annual conference takes place June 13-15, 2018 in Halifax, NS. The event is a platform for senior financial leaders to network, exchange ideas, learn and find solutions to current challenges. We look forward to seeing you there!

New! AcSB Standard-setting Due Process Manual
April 20, 2018. Our revised due process manual provides you a clear explanation of our IFRS® Standards endorsement and domestic standard-setting activities. We use plain language, simplified content, and visuals, to ensure the rigorous set of procedures we undertake to set standards is easy for you to understand.

AcSB Decision Summary – April 9, 2018
April 20, 2018. The Board discussed matters related to its Agriculture project, approved its 2017-2018 Performance Report, and received input on a recent User Advisory Council meeting.

AcSB Exposure Draft – Accounting Policy Changes (Proposed amendments to IAS 8)
April 17,  2018. 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 July 27, 2018.

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