AcSB Decision Summary – December 13, 2023
The AcSB discussed Financial Instruments with Characteristics of Equity, Pension Plans, the AcSB’s Annual Plan, and more. Read the Decision Summary for full details, including how you can provide feedback on these initiatives.
AcSB Decision Summary – November 21-22, 2023
The AcSB discussed Contributions, Financial Instruments with Characteristics of Equity, and more. Read the Decision Summary for full details, including how you can provide feedback on these initiatives.
Private Enterprise Advisory Committee Notes – November 8, 2023
The Committee met on November 8, 2023, and discussed Subsequent Measurement of Goodwill and Recognition of Acquired Intangible Assets, Scaling the Standards, potential projects for the AcSB’s 2024-2025 Annual Plan, and more. Read the meeting notes for full details!
Private Enterprise Advisory Committee Notes – November 8, 2023
The Committee met on November 8, 2023, and discussed Subsequent Measurement of Goodwill and Recognition of Acquired Intangible Assets, Scaling the Standards, potential projects for the AcSB’s 2024-2025 Annual Plan, and more. Read the meeting notes for full details!
AcSB Decision Summary – October 25, 2023
The AcSB discussed the Post-implementation Review of IFRS 15, Scaling the Standards, and more. Read the Decision Summary for full details, including how you can provide feedback on these initiatives.
AcSB Decision Summary – September 20-21, 2023
The AcSB discussed the Post-implementation Reviews of IFRS 9 and 15, Scaling the Standards, Contributions, Insurance Contracts with Cash Surrender Value, Reporting Controlled and Related Entities, Pension Plans, and more. Read the Decision Summary for full details, including how interested and affected parties can provide feedback on our initiatives.
IFRS® Accounting Standards Discussion Group Meeting Report – September 19, 2023
The Group discussed Accounting for the Development of Carbon Credits by a Renewable Energy Generator, Unit of Account for Lease Modification Accounting, Accounting for Equity Instruments in a Shares-for-Debt Transaction, Classification of Liabilities with Covenants when an Entity is Granted a Waiver or Grace Period, and more. Read the meeting report for full details!