AcSB Decision Summary – June 22-23, 2022
The AcSB discussed Contributions, Related Party Combinations, Related Party Transactions, Revenue, Insurance, Crypto-Assets, Sustainability, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
IFRS® Discussion Group Meeting Report – May 19, 2022
At its May 19, 2022, meeting, the Group discussed Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition, Financial Reporting Considerations of Hybrid Work Arrangements, IFRS 17: Matters for Non-insurance Entities, and more. Read the meeting report for full details.
AcSB Decision Summary – May 18, 2022
The AcSB discussed IFRS Interpretations Committee’s Tentative Agenda Decisions, Contributions, Revenue, Insurance and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
AcSB Decision Summary – April 26, 2022
The Board discussed Revenue, Sustainability Reporting, Crypto-Asset Activities, AcSB’s Performance Report, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
AcSB Decision Summary – March 23-24, 2022
The Board discussed Related Party Combinations, Cloud Computing Arrangements, Contributions, Financial Statement Concepts, the AcSB’s Annual Plan, Sustainability Reporting, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
AcSB Decision Summary – February 23, 2022
The Board discussed Non-current Liabilities with Covenants, Related Party Combinations, Cloud Computing Arrangements, Pension Plans, Independent Standard Setting Review, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
AcSB Decision Summary – January 19-20, 2022
The Board discussed Contributions, Subsidiaries without Public Accountability, PIR of IFRS 9, Cloud Computing, the Draft Strategic Plan, the Annual Plan, the Performance Report, the Communications Strategy, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
IFRS® Discussion Group Meeting Report – December 15, 2021
Just in time for year-end reporting, the IFRS® Discussion Group is out with its December 2021 meeting report! The Group discussed financial reporting hot topics such as the IFRS® Interpretations Committee’s tentative agenda decision on accounting for cash received via electronic transfer as settlement for a financial asset and accounting for a renewable energy power purchase agreement. Read the full report for details.
AcSB Decision Summary – December 6-7, 2021
The Board discussed Classification of Debt as Current or Non-Current, Retractable or Mandatorily Redeemable Shares, PIR of IFRS 9, Cloud Computing, the Draft Strategic Plan, Annual Plan, Parts II and III Priorities, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.