AcSB

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June 21, 2019

Resource

In Brief – The AcSB’s Ongoing Work in Supporting the Implementation of the New Insurance Standard

Learn more about the activities that the AcSB undertakes to support Canadians in the implementation of the new insurance standard, and ensure Canadian views are heard!

June 20, 2019

Resource

In Brief – AcSB’s decision to not undertake a project on hedge accounting for private enterprises and not-for-profit organizations

The Board heard from stakeholders and is listening! This is an overview of the AcSB’s decision to not proceed with a project to address the hedge accounting guidance in Part II of the CPA Canada Handbook.

June 17, 2019

Resource

In Brief – A plain and simple overview of the AcSB’s Exposure Draft on Revenue

This In Brief provides an overview of the key features of the AcSB’s proposals on additional guidance in Section 3400 of the CPA Canada Handbook – Accounting.

June 14, 2019

Document for Comment

AcSB Exposure Draft – Reference to the Conceptual Framework (Proposed amendments to IFRS 3)

The AcSB has issued its Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. Stakeholders are encouraged to submit their comments by September 27, 2019.

June 14, 2019

News

IASB Exposure Draft – Reference to the Conceptual Framework (Proposed amendments to IFRS 3)

The IASB has issued an Exposure Draft proposing amendments to IFRS 3 Business Combinations. Canadian stakeholders are encouraged to submit their comments to the IASB by September 27, 2019.

June 7, 2019

Document for Comment

AcSB Exposure Draft – Annual Improvements to IFRS® Standards 2018-2020

The AcSB has issued its Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. Stakeholders are encouraged to submit their comments by August 20, 2019.

June 6, 2019

News

AcSB invites IASB’s Board Advisor on Insurance to Canada

Save the date! On July 18, 2019, the AcSB will host a panel discussion featuring Darrel Scott, IASB Board Member and Advisor on the IASB’s Insurance project, and other experts from the financial reporting community. The AcSB is sponsoring this activity as part of its ongoing work to ensure Canadians are supported during the implementation phase of new standards, and also to ensure Canadian views are heard. Stay tuned for more details in the coming weeks!

May 31, 2019

Resource

2018 Changes to Part I – AcSB Due Process – Endorsement Activities

How do new or amended IFRS® Standards make their way into the CPA Canada Handbook – Accounting? Find out via this summary – an overview of the due process activities we carried out in support of changes made to Part I of the Handbook last year.

May 31, 2019

Basis for Conclusions

Basis for Conclusions – Income Taxes, Section 3465

This document sets out how the AcSB reached its conclusions on the Income Taxes project, and discussions on significant matters arising from comments received and issues raised in response to its Exposure Draft.

May 31, 2019

Basis for Conclusions

Basis for Conclusions – Investments, Section 3051

This document sets out how the AcSB reached its conclusions on the Investments project, and discussions on significant matters arising from comments received and issues raised in response to its Exposure Draft.