Standards for Private Enterprises


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.

Webinar – AcSB Exposure Draft: Subsidiaries and Investments – Accounting Standards for Private Enterprises
September  28, 2015. Tune in to this webinar on October 19, 2015 (French) or October 21, 2015 (English) to understand how the proposals in the Exposure Draft clarify the accounting for a subsidiary and an investment subject to significant influence when the cost method is used.

Exposure Draft – Subsidiaries and Investments
September 24, 2015. The AcSB has issued an Exposure Draft that proposes to clarify the accounting for a subsidiary and an investment subject to significant influence when the cost method is used. Stakeholders are encouraged to submit their comments, on the form provided, January 6, 2016.

CPA Magazine Standards Speak – On the Road Again with the AcSB’s Next Strategic Plan
September 14, 2015. In the September issue, AcSB Chair, Linda Mezon, explains how the new strategic plan outlines the Board’s vision, how it intends to operate and the broad policy objectives that will guide its standard-setting activities.

Feedback Statement – Post-implementation Review: Section 3856, Financial Instruments
September 11, 2015.  This document summarizes the input received from stakeholders by the AcSB during the course of this Post-implementation Review.

Job Opportunity – Principal, Accounting Standards
September 10, 2015. 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.

Webinar – Redeemable Preferred Shares Issued in a Tax Planning Arrangement – Update
August 26, 2015. Tune in to this webinar on September 18, 2015 (English) or September 21, 2015 (French) to understand the views of stakeholders regarding the AcSB’s October 2014 Exposure Draft.  

Private Enterprise Advisory Committee Notes – June 11, 2015
June 29, 2015. These meeting notes provide a summary of discussions held.

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