Accounting Standards Board
Not-for-Profit Advisory Committee Notes – September 10, 2018
September 21, 2018. At its recent meeting, the Committee discussed a number of topics including Contributions, Combinations, Revenue, Financial Instruments and – Hedging.
Volunteer Opportunity – Academic Advisory Committee
September 19, 2018. The AcSB is currently seeking new members for its Academic Advisory Committee, engaged in empirical, survey-based or experimental research. If you are interested, please submit your curriculum vitae by October 31, 2018.
Roundtable Discussions – Stakeholder Views Sought on the Financial Instruments with Characteristics of Equity Discussion Paper
September 7, 2018. The AcSB is hosting IASB roundtable discussions the week of October 15, 2018 to seek input on the IASB’s Discussion Paper. Discussions are taking place in cities across the country. Complete the registration form to attend the roundtable of your choice!
AcSB Exposure Draft – Investments
September 7, 2018. The AcSB has issued an Exposure Draft to clarify the applicability of the cost-method guidance in Section 3051, Investments. Stakeholders are encouraged to submit their comments by December 5, 2018.
AcSB Exposure Draft – Income Taxes
September 7, 2018. The AcSB has issued an Exposure Draft that revises and updates Section 3465, Income Taxes, to remove an outdated example and requires future income tax assets and liabilities to be presented as non-current. Stakeholders are encouraged to submit their comments by December 5, 2018.
Stakeholder feedback needed on the AcSB Draft Framework for Reporting Performance Measures
September 7, 2018. Want to help guide the AcSB determine next steps on the recently issued Draft Framework for Reporting Performance Measures? Then register to attend a feedback session today! Space is still available for upcoming sessions this month.
IFRS® Discussion Group Meeting Agenda – October 16, 2018
September 6, 2018. IFRS 16 takes effect soon, so our agenda is packed with leases implementation topics. Other topics for discussion include joint arrangements, share-based payments and cryptocurrencies. Register today to attend as an in-person or virtual observer!
AcSB Meeting Agenda – September 20-21, 2018
August 30, 2018. At its upcoming meeting in Montreal the Board will consider matters regarding IFRS® Standards, standards for private enterprises and not-for-profit organizations, as well as enhancing the relevance of financial reporting and due process.
Register now! IFRS® Discussion Group Meeting – October 16, 2018
August 27, 2018. Attend the upcoming IFRS Discussion Group meeting in person or virtually via livestream! You can see and hear the meeting discussion in real-time, no matter where in the world you are. Register as an observer now; spaces are limited!
Webinar – ASPE Exposure Draft on Agriculture
August 27, 2018. Learn about the AcSB’s proposals and how they will affect the financial reporting of agricultural producers applying Part II of the Handbook. Tune in on September 17, 2018 (English) or October 2, 2018 (French).
In Brief – A plain and simple overview of the AcSB’s Exposure Draft on Agriculture
August 24, 2018. This In Brief provides a plain and simple overview of how the AcSB’s proposals in its Exposure Draft, Agriculture will affect the financial reporting of agricultural producers.
New Revenue Project Approved – Narrow Scope Amendments
August 24, 2018. The AcSB approved a project to address issues raised by stakeholders who account for revenue using Part II or Part III of the Handbook. The project aims to provide additional guidance in Section 3400, Revenue, in Part II on five topics.