Accounting Standards for Private Sector Not-for-Profit Organizations

Plain Language Resources

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November 1, 2019

Basis for Conclusions

Basis for Conclusions – Agriculture, Section 3041

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

October 8, 2019

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A Podcast Series – AcSB in Conversation

Listen to AcSB Members and staff discuss what’s keeping the Board busy. Topics include Section 3041, Agriculture, Contributions and Combinations, Employee Future Benefits, and the Relevance of Financial Reporting.

June 20, 2019

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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.

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

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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

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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

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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

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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.

October 23, 2018

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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 October 30, 2018 (French) or October 31, 2018 (English).