AcSB Meeting Agenda – February 13, 2019

Meeting Details


February 13, 2019


9:00 a.m. - 5:00 p.m. EST


Chartered Professional Accountants of Canada
277 Wellington St West
Toronto Ontario M5V 3H2

Staff Contact(s)

Ingrid McDonald, CPA, CA

Principal, Accounting Standards Board

The topics the Accounting Standards Board (AcSB) plans to discuss, in addition to routine updates, and anticipated actions, if any, are outlined below. Although current at the date prepared (January 21, 2019), this agenda is subject to change.

Accounting Standards for Private Enterprises

Narrow-scope amendments

  • Discuss the summary of comments letters received on the Exposure Drafts on the Amendments for Section 3051, Income taxes and Section 3465, Investments.
  • Deliberate final amendments and Basis for Conclusions material.

Financial Instruments – Hedging

  • Consider feedback from the Board’s Agriculture Advisory Group on the scope of the project.

Due Process

Approve a proposed update to the Accounting Standards Oversight Council on the Board’s application of due process.