Accounting Standards Board
Agenda for December 14, 2017 Meeting

The topics the Accounting Standards Board (AcSB) plans to discuss, in addition to routine updates, and anticipated actions, if any, are outlined below. Although current at the date prepared (November 28, 2017), this agenda is subject to change.

IFRS® Standards

Accounting Policies and Accounting Estimates

Definition of Material

Insurance Contracts

  • Discuss the due process considerations around the endorsement of IFRS 17 Insurance Contracts.

Standards for Private Enterprises


  • Decide on sweep issues and permission to ballot the Exposure Draft proposals and Basis for Conclusions.

Due Process and Governance

  • Discuss the key points to include in the AcSB’s 2018-2019 Annual Plan.
  • Decide the scope and approach to revising the AcSB’s Due Process Handbook.
  • Discuss topics of common interest with the Public Sector Accounting Board Chair.
  • Receive feedback on a recent meeting of the AcSB’s User Advisory Council.

AcSB Meeting Schedule

Staff contact:

Harry Klompas, CPA, CA
Secretary, Accounting Standards Board
Phone: +1 (416) 204-3236