Standards for Private Enterprises

WHAT'S NEW

Webinar – Redeemable Preferred Shares Issued in a Tax Planning Arrangement – Update
August 26, 2015. Tune in to this webinar on September 18, 2015 (English) or September 21, 2015 (French) to understand the views of stakeholders regarding the AcSB’s October 2014 Exposure Draft.  

Private Enterprise Advisory Committee Notes – June 11, 2015
June 29, 2015. These meeting notes provide a summary of discussions held.

Roundtable Discussions – Stakeholders’ Views Sought on the AcSB 2016-2021 Draft Strategic Plan
June 25, 2015. Register to attend the AcSB’s roundtable discussions being held July through September 2015 to share your views on the Invitation to Comment on its 2016-2021 Draft Strategic Plan, “Accounting Standards in Canada: At the Leading Edge of Financial Reporting.” The strategies affect a wide range of stakeholders.

Webinar – The AcSB’s Next Strategic Plan: Have Your Say!
June 17, 2015. Tune in to this webinar on July 7, 2015 (English) or July 8, 2015 (French) to hear highlights of the AcSB 2016-2021 Draft Strategic Plan and how you can provide input to its finalization.

Invitation to Comment – AcSB 2016-2021 Draft Strategic Plan
May 20, 2015. The AcSB has issued an Invitation to Comment on its next strategic plan, which outlines the AcSB’s vision, how it will operate and the broad policy objectives that will guide its standard-setting activities.  Stakeholders are encouraged to submit their comments, on the form provided, by September 17, 2015.

Webinar – Developments in ASPE and NFPO Standards: 2015 Mid-year Update
May 12, 2015. Tune in to this webinar on June 10, 2015 (French) and June 17, 2015 (English) to hear about what is happening with accounting standards for private enterprises and not-for-profit organizations.

Private Enterprise Advisory Committee Notes – April 1, 2015
April 29, 2015. These meeting notes are a summary of discussions held.

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.

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