Standards for Private Enterprises

WHAT'S NEW

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.

FYI Article – Financial Instruments: Reviewing the Standard
November 11, 2014. This article discusses the AcSB’s post-implementation review of Section 3856, Financial Instruments, to identify concerns and potential improvements.

Roundtable Discussions – Stakeholders’ Views Sought on Section 3856, Financial Instruments – November 2014
November 10, 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.

FYI Article – Accounting for Redeemable Preferred Shares Issued in a Tax Planning Arrangement
October 29, 2014.   This article discusses the AcSB’s recently issued Exposure Draft regarding redeemable preferred shares issued in a tax planning arrangement, specifically for shares issued in transactions commonly known as an “estate freeze”.

Private Enterprise Advisory Committee Notes – September 16, 2014
October 24, 2014. These meeting notes are a summary of discussions held.

Webinar – Redeemable Preferred Shares Issued in a Tax Planning Arrangement
October 17, 2014.  Tune in to this webinar on November 20, 2014 (English) or November 25, 2014 (French) to learn about the AcSB’s proposed amendments to standards on redeemable preferred shares issued in a tax planning arrangement.

Request for Information – Post-Implementation Review: Section 3856, Financial Instruments
October 8, 2014. The AcSB has issued a Request for Information seeking feedback on whether Section 3856 is causing unexpected challenges and is meeting user needs. Stakeholders are encouraged to submit their comments, on the form provided, by February 9, 2015. 

FYI Article – Joint Arrangements and Investments: Embrace the Changes
October 7, 2014. This article discusses the AcSB’s recently issued Section 3056, Joint Arrangements, and amendments to Section 3051, Investments.

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