Accounting Standards Board

WHAT'S NEW

AcSB Response – Post-implementation Review: IFRS 13 Fair Value Measurement
October 16, 2017. The AcSB has submitted a comment letter responding to the IASB’s Request for Information issued in May 2017.

AcSB Response – Discussion Paper – Principles of Disclosure
October 16, 2017. The AcSB has submitted a comment letter responding to the IASB’s Discussion Paper issued in March 2017.

IFRS® Foundation Report – “Better Communication in Financial Reporting—Making disclosures more meaningful”
October 10, 2017. PotashCorp is one of six companies featured in a case study report published by the IFRS Foundation with before and after examples of how companies from different parts of the world have improved communication in their IFRS financial statements. 

AcSB Decision Summary – September 20-21, 2017
October 6, 2017. The Board made a number of decisions on IFRS® Standards, ASPE and NFPO projects, and other topics at its September meeting. These included focusing on identifying the key actions to undertake over the next three years to achieve the objectives in its 2016-2021 Strategic Plan.

AcSB Meeting Agenda – October 19, 2017
October 6, 2017. At its upcoming meeting the Board will provide routine updates and discuss a number of matters including, communications and due process.

The 2017 IFRS® Conference – November 1-2, 2017
October 6, 2017. This conference is your essential update on the future of IFRS Standards, and the plans of the International Accounting Standards Board. Attend the highly-anticipated panel discussion between the Chairs of the International, Canadian, and U.S. accounting boards. Don’t miss this rare opportunity!

AcSB Exposure Draft – Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
October 4, 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 January 15, 2018.

New Online Platform – Understanding International Not-for-Profit Reporting
October 4, 2017. A publically-accessible online platform that hosts national guidance on not-for-profit financial reporting was released last week. Read about this new platform, how it will help countries learn from one another to develop high-quality not-for-profit standards, and get to know the role AcSB played in its creation.

Roundtable Discussions – Stakeholders’ Views Sought on Exposure Drafts: Redeemable Shares and Financial Instruments
October 3, 2017. Register to attend the AcSB’s roundtable discussions to share your views on Section 3856 Exposure Drafts, Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement; and Financial Instruments – Narrow Scope Amendments. Attend in person, or by video or teleconference.

Canadian Member Appointed – IASB® Transition Resource Group for IFRS 17 Insurance Contracts
September 29, 2017. Lesley Thomson, Vice President and Deputy Chief Actuary, Sun Life Financial, has been appointed a member of the IASB's Transition Resource Group.  The Group provides a public forum for stakeholders to share and discuss with the IASB, questions about the implementation of new IFRS 17.

AcSB Exposure Draft – Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement (formerly Redeemable Preferred Shares Issued in a Tax Planning Arrangement)
September 29, 2017. The AcSB has issued an Exposure Draft re-examining the accounting for retractable or mandatorily redeemable shares issued in a tax planning arrangement under Part II of the CPA Canada- Handbook. Stakeholders are encouraged to submit their comments by January 15, 2018.

IASB® Exposure Draft – Definition of Material (Proposed amendments to IAS 1 and IAS 8)
September 27, 2017. The IASB has issued an Exposure Draft proposing amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Canadian stakeholders are encouraged to submit their comments to the IASB by January 15, 2018.

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