Accounting Standards Board
Agenda for June 19, 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 30, 2018), this agenda is subject to change.

IFRS® Standards

Rate-regulated Activities

  • Discuss next steps for the Board's rate-regulated activities research paper.

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.

Combinations

  • Discuss a project plan relating to combinations involving not-for-profit organizations and co-operative enterprises.

Standards for Private Enterprises

Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement

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

Narrow-scope Amendments

  • Discuss potential topics for narrow-scope amendments.

Enhancing the Relevance of Financial Reporting

  • Discuss additional consultation activities to seek input on the Board’s “Draft Framework for Reporting Performance Measures.”

Due Process

  • Receive feedback on a recent meeting of the Board’s User Advisory Council.

AcSB Meeting Schedule

Staff contact:

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