Standards for Private Enterprises


FYI Article – Annual Improvements: Revised Timing
January 26, 2016. Are you aware that the AcSB revised the timing of the annual improvements process for accounting standards for private enterprises? Here’s an overview of the new process.

FYI Article – Mind the (New) GAAP: Remember These Effective Dates
January 14, 2016. Has a new annual reporting period begun for your organization? Make sure you know the effective dates of accounting standards issued recently.

Discussion Paper – Agriculture
December 18, 2015. The AcSB has issued a Discussion Paper that considers issues in accounting for biological assets and agricultural produce.  Stakeholders are encouraged to submit their comments, on the form provided, by May 19, 2016.

Private Enterprise Advisory Committee Notes – December 1, 2015
December 17, 2015. These meeting notes provide a summary of discussions held.

Webinar – Explore the AcSB’s Discussion Paper on Agriculture
December 9, 2015. Tune in to this webinar on January 13, 2016 (French) and January 19, 2016 (English) to learn about the approaches that the AcSB is considering in how private enterprises should account for biological assets and agricultural produce.

Private Enterprise Advisory Committee Notes – October 6, 2015
November 27, 2015. These meeting notes provide a summary of discussions held.

LinkedIn – Follow us!
November 27, 2015. The boards and oversight councils are already on Twitter – Now you can follow us on LinkedIn! Stay in the know, share our news, and engage with us! We can’t wait to hear from you.

FYI Article – Clarifying the Cost Method: Subsidiaries and Investments
November 17, 2015. Do you use the cost method to account for an interest in a subsidiary or an investment subject to significant influence? Get an overview of the AcSB’s recent Exposure Draft on this topic.

Volunteer Opportunity – Private Enterprise Advisory Committee
November 12, 2015. The AcSB is currently seeking new members to appoint to this Committee. If you have an interest in accounting and reporting standards for private enterprises, please submit a resumé by December 15, 2015.

FYI Article – 2015 Annual Improvements: Clarifying the Standards
November 3, 2015. This article discusses the AcSB’s recently issued amendments regarding disclosures of business combinations, investments, leases, and property, plant and equipment; and the measurement of a defined benefit plan obligation.

Webinar – Developments in ASPE: 2015 Fall Update
October 23, 2015. Tune in to this webinar on November 18, 2015 (English) and November 19, 2015 (French) to hear about what is happening with accounting standards for private enterprises.

Basis for Conclusions – 2015 Annual Improvements to Accounting Standards for Private Enterprises
October 1, 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.

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