Accounting Standards Board
Agenda for May 15, 2018 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 (May 1, 2018), this agenda is subject to change.

IFRS® Standards

Insurance Contracts

  • Receive an update on the implementation of IFRS 17 Insurance Contracts.

Standards for Private Enterprises and Not-for-Profit Organizations

Accounting for Related Party Financial Instruments and Significant Risk Disclosures

  • Continue discussing the issues relating to feedback received on the Exposure Draft.

Standards for Private Enterprises

Retractable or Mandatorily Redeemable Preferred Shares Issued in a Tax Planning Arrangement

  • Continue discussing the issues relating to feedback received on the Exposure Draft.

Agriculture

  • Discuss comments, if any, resulting from the balloting process.

Corporate Performance Measures

  • Approve the Board’s “Framework for Reporting Corporate Performance Measures.”

Due Process and Governance

  • Approve a proposed update of the Board’s application of due process that will be presented to the Accounting Standards Oversight Council.
  • Receive feedback on recent meetings of the AcSB’s Insurance Transition Resource Group and Private Enterprise Advisory Committee.

AcSB Meeting Schedule

Staff contact:

Harry Klompas, CPA, CA
Secretary, Accounting Standards Board
Phone: +1 (416) 204-3236
Email: hklompas@cpacanada.ca