Accounting Standards Board

WHAT'S NEW

Basis for Conclusions – Subsidiaries and Investments – Sections 1591 and 3051
December 8, 2016. This document sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

Basis for Conclusions – Clarifications to Sections 1591 and 3056
December 8, 2016. This document sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

AcSB Decision Summary – November 21-22, 2016
December 7, 2016. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Webcasts – IASB Research Forum 2016
December 6, 2016. The third annual IASB Research Forum was held in conjunction with the 2016 Contemporary Accounting Research Conference this October 2016. The AcSB proudly sponsored the Forum’s webcast recordings of the research presentations and discussions.

AcSB Meeting Agenda – December 15, 2016
December 6, 2016. A summary of topics for discussion.

FYI Article – AcSB Hosts IASB Members; Canadians Contribute to International Dialogue
December 5, 2016. The AcSB connected visiting IASB members directly with its Canadian stakeholders through a variety of events. These events enabled stakeholders to share their views and receive information to support IFRS application.

FYI Article – 2017 Annual Improvements to Accounting Standards for Private Enterprises: Have Your Say
December 5, 2016. This article outlines the AcSB’s Exposure Draft and urges you to respond by December 15, 2016.

IFRS Discussion Group – Report on September 13, 2016 Meeting
November 28, 2016. Read the report for details about the Group’s discussions. Listen to the audio recordings to hear the Group’s full discussion.

Private Enterprise Advisory Committee Notes – October 6, 2016
November 22, 2016. These meeting notes provide a summary of discussions held.

AcSB Response – Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)
November 16, 2016. The AcSB has submitted a comment letter responding to the IASB’s Exposure Draft issued in June 2016.

Volunteer Opportunity – Agriculture Advisory Group
November 15, 2016. The AcSB is seeking volunteers for its new Agriculture Advisory Group. If you have an interest in accounting standards for the agricultural sector, please submit a resumé by January 3, 2017.

AcSB Meeting Agenda – November 21-22, 2016
November 4, 2016. A summary of topics for discussion.

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