Standards for Private Enterprises
WHAT'S NEW
Basis for Conclusions – Discontinued Operations – Amendments to Section 3475.
May 17, 2013. 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.
Private Enterprise Advisory Committee Notes – April 3, 2013
April 19, 2013. These meeting notes are a summary of discussions held.
Exposure Draft – 2013 Improvements to Accounting Standards for Private Enterprises
March 15, 2013. 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 June 1, 2013.
AcSB Staff Commentary – Making Judgment Professional
February 25, 2013. This commentary discusses the use of professional judgment in applying accounting standards in Parts II and III of the CICA Handbook – Accounting.
Request for Examples – Subsidiaries Controlled Through Contract
January 30, 2013. The AcSB is seeking examples of contractual arrangements commonly used by private enterprises that could provide an enterprise with control over another enterprise. Examples will be used to test proposed guidance. Submit your examples by February 25, 2013.
Private Enterprise Advisory Committee Meeting Notes – December 11, 2012
January 28, 2013. These meeting notes are a summary of discussions held.
Volunteer Opportunity – Private Enterprise Advisory Committee
January 17, 2013. The AcSB is currently seeking new members for this Committee.
Webcast – Accounting Standards for Private Enterprises (ASPE): 2012 Annual Improvements
January 10, 2013. Listen to this webcast for an update on the recent amendments to Part II of the Handbook. These amendments are effective for 2013 reporting, with earlier application permitted.
Webcast – 2012 AcSB Update on Parts II and III of the Handbook
December 13, 2012. Listen to this webcast to learn about the changes being developed to amend Part II, including the role the Private Enterprises Advisory Committee plays. Also get an outline of the choices available to NFPOs and GNFPOs in 2012, and future amendments being developed.
Basis for Conclusions – 2012 Annual Improvements to Accounting Standards for Private Enterprises
November 14, 2012. 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.
Private Enterprise Advisory Committee Notes – September 21, 2012
October 15, 2012. These meeting notes are a summary of discussions held.
Basis for Conclusions – Benefit Plans and Fair Value Disclosures by Pension Plans — Amendments to Section 4600
October 10, 2012. 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.
