Standards for Private Enterprises


Webinar – Exposure Drafts: Redeemable Shares and Financial Instruments
October 18, 2017. Are you a Canadian private enterprise, an advisor to one, or a user of private enterprises’ financial reports? If so, learn about proposed amendments to the accounting for Retractable or Mandatorily Redeemable Shares, Financial Instruments and the AcSB’s Priorities for Part II.

Roundtable Discussions – Stakeholders’ Views Sought on Exposure Drafts: Redeemable Shares and Financial Instruments
October 3, 2017. Register to attend the AcSB’s roundtable discussions to share your views on Section 3856 Exposure Drafts, Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement; and Financial Instruments – Narrow Scope Amendments. Attend in person, or by video or teleconference.

AcSB Exposure Draft – Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement (formerly Redeemable Preferred Shares Issued in a Tax Planning Arrangement)
September 29, 2017. The AcSB has issued an Exposure Draft re-examining the accounting for retractable or mandatorily redeemable shares issued in a tax planning arrangement under Part II of the CPA Canada- Handbook. Stakeholders are encouraged to submit their comments by January 15, 2018.

Basis for Conclusions – 2017 Annual Improvements to Accounting Standards for Private Enterprises
September 13, 2017. This document sets out how the AcSB reached its conclusions on the 2017 Annual Improvements, and discussions on significant matters arising from comments received and issues raised in response to its Exposure Draft.

Agriculture Advisory Group Meeting Notes – June 21, 2017
August 24, 2017. The Group discussed issues related to unit of account, unborn animals, impairment, presentation and disclosure.

Agriculture Advisory Group Meeting Notes – May 8 and May 24, 2017
August 24, 2017. The Group explored several key issues relating to scope, definitions and measurement that stakeholders raised in response to the Discussion Paper, and provided input on how to address these concerns.

Job Opportunity – Principal, Accounting Standards
July 14, 2017. CPA Canada is seeking an individual to join the accounting standards team to develop accounting and financial reporting standards for public companies, private enterprises, not-for-profit organizations and pension plans in Canada.

Survey – AcSB Priorities for Part II
July 7, 2017. Do you or your clients use the private enterprise standards in Part II directly or via the not-for-profit standards in Part III? Here’s your opportunity to influence the AcSB on which topics to prioritize in determining if and when to undertake Part II projects. Complete this 10-minute survey by August 11, 2017.

Private Enterprise Advisory Committee Notes – May 25, 2017
July 5, 2017. These meeting notes provide a summary of discussions held.

AcSB 2016-2017 Annual Report – Paving the Way to Improved Performance
June 29, 2017. 2016-2017 was a pivotal year for the AcSB. This year’s Annual Report highlights the key projects and strategies the Board moved forward, including continuing to expand our engagement with stakeholders, focusing on evidence-based standard setting, and seeing the AcSB staff reach its full complement to better address our stakeholders’ needs.

The ONE National Conference – September 18-19, 2017
June 22, 2017. Attend this year’s The ONE national conference in Ottawa, designed for all CPAs. AcSB Chair Linda Mezon will be speaking about the Board’s current priorities and activities, including an overview of standards soon taking effect and early-stage projects you can get involved with now.

FYI Article – Breaking New Ground: AcSB Sets Up Agriculture Advisory Group!
May 17, 2017. The AcSB establishes Agriculture Advisory Group to provide input on agriculture guidance being developed.

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