Accounting Standards Board

WHAT'S NEW

AcSOC Updates Terms of Reference
January 10, 2018. At its October 26-27, 2017 meeting, AcSOC approved revised Terms of Reference, which were updated following a joint review of the activities of AcSOC and AASOC. The Terms of Reference of both Councils are now more closely aligned and reflect current oversight procedures.

AcSB Decision Summary – December 14, 2017
January 9, 2018. The Board discussed the due process activities performed by the IASB, as well as its own due process activities undertaken to consult Canadians, and influence the development of IFRS 17 Insurance Contracts. The Board also discussed agricultural inventories, and its annual operating plan for the year beginning on April 1, 2018.

Private Enterprise Advisory Committee Notes – November 7, 2017
January 8, 2018. At its recent meeting, the Committee discussed a number of topics including Annual Improvements, Agriculture, and Consultation on Project Priorities.

AcSB Meeting Agenda – January 18, 2018
January 3, 2018. At its upcoming meeting the Board will provide routine updates and discuss a number of matters including, research conducted on aspects of standards for private enterprises and not-for-profit organizations, feedback from the user outreach on Contributions, due process, and governance.

Final Amendments – Annual Improvements to IFRS Standards 2015 – 2017 Cycle
December 18, 2017. The IASB has issued final amendments to four IFRS® Standards as part of its Annual Improvements project. The amendments are effective from January 1, 2019, with early application permitted.

Panel Discussion Video: IASB Chair, U.S. FASB Chair and AcSB Chair at the 2017 IFRS® Conference: Americas – November 1-2, 2017
December 12, 2017. Watch the video to hear the discussion on the global financial reporting landscape, how the world has changed in recent years, the future for US/IFRS convergence, and how financial accounting fits with a broader reporting framework.

Webinar – Not-for-Profit Accounting Update
December 11, 2017. Do you represent or advise a Canadian not-for-profit organization, or are you a user of not-for-profit entities’ financial reports? If so, get to know the latest financial reporting developments that may change your financial statements. Tune in on January 23 (English) or January 24 (French).

AcSB Decision Summary – November 20-21, 2017
December 5, 2017. The Board considered further advice from its Agricultural Advisory Group on how to measure biological assets and made a number of decisions. The Board also discussed the current operating environment, and decided on actions to best serve its stakeholders in achieving its 2016-2021 Strategic Plan over the remaining three years.

IFRS® Discussion Group Meeting Agenda – January 10, 2018
December 1, 2017. The Group’s spotlight is on leases at this meeting, as there are several agenda items devoted to this Standard. Cryptocurrencies, cloud computing and other IFRS 9 and 15 topics are also on the list. Attend the meeting in Toronto to hear the latest views.

AcSB Meeting Agenda – December 14, 2017
November 30, 2017. At its upcoming meeting the Board will provide routine updates and discuss a number of matters including, the due process considerations around the endorsement of IFRS 17 Insurance Contracts, sweep issues related to the Agriculture project, due process, and governance.

Volunteer Opportunity – Accounting Standards Oversight Council
November 21, 2017. AcSOC is looking for new members! We need prominent members of the Canadian business and professional community to protect the public interest by overseeing the activities of the private and public sector accounting standard-setting processes.

Overview of the 2017 IFRS® Conference: Americas – November 1-2, 2017
November 20, 2017. The 2017 IFRS Conference: Americas took place on November 1-2, 2017 in Toronto. Read this overview for information on what was discussed, including key themes that came through many of the conference’s presentations and panel discussions, and check out a picture gallery from the event.

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