Accounting Standards for Private Enterprises

Plain Language Resources

to

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.

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.

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 15, 2019

Resource

Video – The Framework for Reporting Performance Measures

Watch this easy-to-understand video to learn why the AcSB developed the Framework and how it can help you! Join this initiative by taking steps to improve the quality of performance measures reported by for-profit and not-for-profit entities.

March 15, 2019

Resource

One-page Summary – The Framework for Reporting Performance Measures

Read this summary for an overview of the type of guidance in the Framework and to learn why all parities in financial reporting need get involved!

February 15, 2019

Resource

A Podcast Series – AcSB in Conversation

Listen to members of the AcSB discuss key topics relevant to IFRS Standards, Accounting Standards for Private Enterprises, and Not-for-Profit Organizations. Discussions also include updates on the AcSB’s current projects and its many activities.

December 12, 2018

Basis for Conclusions

Basis for Conclusions – Accounting for Related Party Financial Instruments and Significant Risk Disclosures

This document sets out how the AcSB reached its conclusions on the Related Party Financial Instruments and Significant Risk Disclosures project, and discussions on significant matters arising from comments received and issues raised in response to its Exposure Draft.

December 12, 2018

Basis for Conclusions

Basis for Conclusions – Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement

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