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Accounting Standards for Private Enterprises

Overview

Active Projects

Detailed Review of Accounting Standards for Private Enterprises

The AcSB expects to issue a consultation paper in early 2025

Evaluating the Preface

AcSB is researching issues with the current Preface of the CPA Canada Handbook – Accounting to identify potential solutions

Financial Statement Concepts

The AcSB approved the project in March 2019.

Insurance Contracts with Cash Surrender Value

The AcSB is currently deliberating feedback on the Exposure Draft

Revenue – Upfront Non-refundable Fees or Payments

The AcSB is currently deliberating feedback on the Exposure Draft

Subsequent Measurement of Goodwill and Acquired Intangible Assets

The AcSB is conducting public outreach to inform exposure draft proposals

CPA Canada Handbook

CPA Canada Handbook – Accounting, Part II contains all the accounting standards for private enterprises, set by the AcSB. It's available in print and online.