Responses to IASB Documents for Comment

The Accounting Standards Board (AcSB) generally responds to all of the International Accounting Standards Board’s (IASB) documents for comment to ensure that Canadian entities’ financial reporting needs are considered by the IASB.

Choose from the topics below for short synopses of AcSB responses to IASB Documents for Comments and links to the AcSB’s response letters.

Agenda Consultations
Due Process Reviews
Strategy Reviews
Other

Conceptual Framework

New IFRSs under Development
                  Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging
                  Insurance Contracts
                  Leases

IFRS 1
IFRS 3
IFRS 6
IFRS 7
IFRS 8
IFRS 9
IFRS 10
IFRS 11
IFRS 14
IFRS 15

First-time Adoption of International Financial Reporting Standards
Business Combinations
Exploration for and Evaluation of Mineral Resources
Financial Instruments: Disclosures
Operating Segments
Financial Instruments
Consolidated Financial Statements
Joint Arrangements
Regulatory Deferral Accounts
Revenue from Contracts with Customers

IAS 1
IAS 12
IAS 16
IAS 19
IAS 27
IAS 28
IAS 36
IAS 37
IAS 38
IAS 39
IAS 41

Presentation of Financial Statements
Income Taxes
Property, Plant and Equipment
Employee Benefits
Separate Financial Statements
Investments in Associates and Joint Ventures
Impairment of Assets
Provisions, Contingent Liabilities and Contingent Assets
Intangible Assets
Financial Instruments: Recognition and Measurement
Agriculture

 

IFRIC Interpretations
Annual Improvements to IFRSs