Accounting Standards Board

WHAT'S NEW

Register now! IFRS® Discussion Group Meeting – January 10, 2019
November 16, 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 you are in the world. Register as an observer now; spaces are limited!

Rate-regulated Activities – AcSB Research Paper
November 16, 2018. The Board has published its first major product under its research program, described in its 2016-2021 Strategic Plan. Read its research findings to learn how the Board is contributing to the work of the IASB and national standard setters, from an evidence-based perspective, on the topic of accounting for rate-regulated activities under IFRS® Standards.

Webinar – Amendments to Section 3856, Financial instruments
November 14, 2018. If you are a Canadian private enterprise, an advisor to one, or a user of private enterprises’ financial reports, then sign up for an upcoming webinar! Learn about proposed amendments to the accounting for retractable or mandatorily redeemable shares, and other financial instruments. Join in on December 3, 2018 (English) or December 14, 2018 (French).

AcSB Meeting Agenda – November 12-13, 2018
November 6, 2018. At its upcoming meeting 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.

Accounting Standards Advisory Forum – Accounting Standards Board Reappointed
November 2, 2018. The AcSB was reappointed as a member of the IFRS Foundation Trustees' Accounting Standards Advisory Forum (ASAF). ASAF is a technical advisory body to the International Accounting Standards Board. We are proud to be members alongside other accounting standards bodies from across the world.

AcSB Response – Canadian Securities Administrators (CSA) Feedback on Draft Framework for Reporting Performance Measures
October 24, 2018. In response to the CSA’s feedback, the AcSB confirmed its support for working together to enhance the quality of reporting for performance measures and the support the Framework can provide to entities in complying with CSA requirements. We are committed to making revisions to the Framework that can help for-profit and non-profit entities in Canada and internationally.

IFRS® Discussion Group Audio Webcast – October 16, 2018
October 23, 2018. IFRS 16 takes effect soon, so listen to what the Group has to say on various leases implementation topics. The Group also shared insights on other topics such as joint arrangements, share-based payments and cryptocurrencies.

Webinar – AcSB Domestic Standards Update
October 23, 2018. 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).

AcSB Meeting Agenda – October 22, 2018
October 19, 2018. At its upcoming meeting the Board will consider matters regarding enhancing the relevance of financial reporting.

AcSB Decision Summary – September 20-21, 2018
October 9, 2018. The Board discussed topics such as Combinations, Contributions, Financial Instruments with Characteristics of Equity, Insurance Contracts, and the Draft Framework for Reporting Performance Measures, activities of the Private Enterprise Advisory Committee and Not-for-Profit Advisory Committee, among others.

Meet Tom Scott of the IASB at the Canadian roundtables
October 5, 2018. Tom Scott, IASB Member and former AcSB Member will be attending roundtables in Canada the week of October 15, to get stakeholders views on the IASB's “Financial Instruments with Characteristics of Equity” project. Register now to reserve your seat!

AcSB Insurance Transition Resource Group Meeting Notes – September 17, 2018
October 3, 2018. Before the IASB® Transition Resource Group for IFRS 17 meeting on September 26 and 27, our Group met and discussed the same topics. This included the contract boundary, annual cohorts and premiums in reinsurance contracts issued. Our Group also considered submissions by Canadian stakeholders on the risk adjustment and conversion options under IFRS 17.

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