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 (June 17, 2018), this agenda is subject to change.
- Discuss proposals included in the International Accounting Standards Board's (IASB) Exposure Draft on proposed amendments to IFRS 17 Insurance Contracts in preparation for the AcSB’s outreach activities with IASB Board Member, Darrel Scott.
IFRS® Discussion Group
- Discuss recommendations from the Group raised during the Group’s June 20, 2019 meeting.
Standards for Private Enterprises
- Consider issues raised by the Board’s Private Enterprises Advisory Committee and other stakeholders with the implementation of accounting standards for private enterprises.
- Discuss the results of the fatal flaw review of the final standard and provide permission to ballot.
Standards for Not-for-Profit Organizations
- Discuss contents of the preliminary version of the exposure draft.
Enhancing the Relevance of Financial Reporting
- Discuss the Board’s draft response letter to the IFRS® Foundation’s Exposure Draft “Proposed amendments to the IFRS Foundation Due Process Handbook.”
- Receive feedback on recent meetings of the Board’s IFRS® Discussion Group and User Advisory Council.
- Discuss proposed changes to the terms of reference and standard operating procedures for the Board’s advisory committees.