Accounting Standards for Private Enterprises

Subsidiaries and Interests in Joint Arrangements


Clarifications will be made to Section 1591, Subsidiaries, and Section 3056, Interests in Joint Arrangements, in response to stakeholder feedback.

Staff Contact(s)

Michelle Thomas, CPA, CGA

Principal, Accounting Standards Board


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.