Standards for Private Enterprises

WHAT'S NEW

Stay up to date – Effective Dates – Standards for Private Enterprises
February 5, 2018. Recent amendments to Section 1591, Subsidiaries, and Section 3051, Investments, that clarify the application of the cost method are effective for annual periods beginning on or after January 1, 2018. Make sure you’re also up to date on amendments resulting from the 2017 annual improvements process, which become effective at the same time.

Agriculture Advisory Group Meeting Notes – October 24, 2017
January 26, 2018. The Group further explored several key issues relating to measurement, and provided advice on how to address these concerns.

NEW! Livestreaming – AcSOC March 1-2, 2018 Meeting
January 15, 2018. Now attend the upcoming AcSOC meeting in person or virtually! Observers will be able to see and hear the AcSOC meeting discussion in real-time via a livestream feed if not able to attend in person. Register as an observer now; spaces are limited!

New look, same mission – 2016-2021 AcSB Strategic Plan
January 11, 2018. The 2016-2021 AcSB Strategic Plan has a new look to align with the Board’s new brand and image. Initially released in April 2016, the goals and objectives remain the same. Stay tuned for more info on the Plan’s current status and what’s to come in 2018-2019.

Private Enterprise Advisory Committee Notes – November 7, 2017
January 8, 2018. At its recent meeting, the Committee discussed a number of topics including Annual Improvements, Agriculture, and Consultation on Project Priorities.

AcSB Exposure Draft – Accounting for Related Party Financial Instruments and Significant Risk Disclosures – Proposed Amendments to Section 3856, Financial Instruments.
October 31, 2017. The AcSB has issued an Exposure Draft proposing amendments to Section 3856, related to the accounting for financial instruments between related parties and significant risk disclosures. Stakeholders are encouraged to submit their comments by January 29, 2018.

Outreach Activities – Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement
October 26, 2017. Since the release of the 2014 Exposure Draft, the Board has heard from stakeholders through a number of outreach activities. See the detailed timeline of this project and learn who the Board consulted to develop its latest proposals.  

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.

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