Standards for Private Enterprises

WHAT'S NEW

Private Enterprise Advisory Committee Notes – December 17, 2014
April 1, 2015. These meeting notes are a summary of discussions held.

Basis for Conclusions – Subsidiaries – Section 1591
March 30, 2015. This document sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

Basis for Conclusions – Joint Arrangements –Sections 3051 and 3056
March 30, 2015. This document sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

FYI Article – 2015 Annual Improvements: Proposed Clarifications to the Standards
March 10, 2015. This article discusses the AcSB’s recently issued Exposure Draft regarding disclosures of business combinations and impairments, and the measurement of a defined benefit plan obligation.

Exposure Draft – 2015 Annual Improvements to Accounting Standards for Private Enterprises
February 25, 2015. The AcSB has issued an Exposure Draft proposing amendments that will affect private enterprises and not-for-profit organizations. Stakeholders are encouraged to submit their comments, on the form provided, by May 26, 2015.

Webinar – Consolidations, Joint Arrangements and Investments: Project News for Private Enterprises
February 11, 2015.  Tune in to this AcSB webinar on March 25, 2015 (French) or March 30, 2015 (English) to understand the changes for private enterprises as a result of the issuance of Section 1591 and Section 3056 in September 2014.

Bulletin – 2014 Accounting Standards Year-end Summary
January 19, 2015. This Year-end Summary contains key information and updates published online during 2014.

FYI Article – Consolidations: No More AcG-15 Headaches for Private Enterprises!
December 19, 2014. This article discusses key aspects of the AcSB’s recently issued Section 1591, Subsidiaries. 

Roundtable Discussions – Stakeholders’ Views Sought on Section 3856, Financial Instruments – January 2015
December 18, 2014. The AcSB is holding roundtables to obtain input on its Post-Implementation Review of Section 3856, Financial Instruments, and on its Exposure Draft, “Redeemable Preferred Shares Issued in a Tax Planning Arrangement.” Register to attend a roundtable discussion to share your views.

Basis for Conclusions – 2014 Improvements to Accounting Standards for Private Enterprises
December 5, 2014. This document sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

FYI Article – 2014 Annual Improvements: Clarifying the Standards
December 2, 2014. This article discusses the AcSB’s recently issued amendments regarding hedging and disclosure of impairments.

Volunteer Opportunity – Private Enterprise Advisory Committee
November 13, 2014. The AcSB is currently seeking new members to appoint to this Committee.

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