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April 12, 2019

Meeting Summary

AcSB Insurance Transition Resource Group Meeting Notes – March 26, 2019

Before the IASB® Transition Resource Group for IFRS 17 meeting on April 4, our Group met and discussed the same topics including investment components within an insurance contract. Our Group also discussed the IASB’s tentative proposed amendments to IFRS 17 that are expected to be issued for public comment at the end of June 2019.

April 12, 2019

News

Webinar – AcSB Domestic Standards Update

Are you a Canadian private enterprise or not-for-profit organization, an advisor to one, or a user of financial reports? Learn about upcoming and future changes to Part II and Part III of the CPA Canada Handbook. Tune in on May 8, 2019 (English) or May 9, 2019 (French).

April 9, 2019

Meeting Summary

AcSB Decision Summary – April 9, 2019

The Board discussed topics such as IFRS® Standards and its 2018-2019 performance report, among others.

April 5, 2019

News

IASB Project Summary – Disclosure Initiative–Principles of Disclosure

The IASB has issued its Project Summary on the Disclosure Initiative–Principles of Disclosure project. Overall, the IASB decided that improving the way disclosure requirements are developed and drafted in IFRS Standards is the most effective way to help address the disclosure problem. Consequently, the IASB has decided to prioritise its Targeted Standards-level Review of Disclosure project.

April 1, 2019

Resource

AcSB Annual Plan – 2019-2020

This Annual Plan sets out the Board’s key activities in 2019-2020, helping to achieve the objectives in its five-year Strategic Plan.

March 25, 2019

News

Appointments – AcSOC, AcSB and PSAB

AcSOC is pleased to announce appointments, as well as retirements and reappointments, to the Council, AcSB and PSAB.

March 25, 2019

Resource

In Brief – Research Findings on Hybrid Pension Plans

Get a plain and simple overview of the research findings on work done by national standard setters from Canada, Germany, Japan, the United Kingdom, and the United States on hybrid pension plans. Findings prove the need for action in addressing the challenges in applying current accounting standards to these plans by public companies. The IASB plans to consider the results of our research on hybrid plans when assessing priorities in its next Agenda Consultation.

March 19, 2019

News

IFRS® Foundation Project Summary – Discount Rates in IFRS Standards

IFRS Foundation staff have issued a Project Summary that provides an overview of research considered by the IASB from 2014 to 2017 on Discount Rates in IFRS Standards. Outputs of this project consist of research findings and a summary listing matters that the IASB staff will consider in the future when developing recommendations for the IASB on present value measurement requirements.

March 19, 2019

News

IFRS® Discussion Group – Request for Issues

The IFRS Discussion Group wants to hear about the challenges you face when applying IFRS Standards. Submit your issue by April 19, 2019, for consideration as a potential topic for discussion at our June 20, 2019 meeting in Toronto.