AcSB Decision Summary – June 16-17, 2021
The Board discussed Business Combinations under Common Control, Management Commentary, Rate Regulated Activities, Sustainability, Cloud Computing, Interest Benchmark (IBOR) Reform, COVID-19-Related Rent Concessions, Pension Plans, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
IFRS® Discussion Group Meeting Report – May 20, 2021
At its May 20, 2021 meeting, the Group discussed many financial reporting hot topics such as the IFRS® Interpretations Committee’s tentative agenda decision on the configuration and customization costs in a cloud computing arrangement, an issuer’s accounting for subscription receipts, and accounting for standby costs and penalties incurred under a force majeure clause. Read the meeting report for details.
AcSB Decision Summary – May 19, 2021
The Board discussed Rate Regulated Activities, COVID-19 Disclosures, COVID-19-Related Rent Concessions, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
AcSB Decision Summary – May 5, 2021
The Board discussed the Disclosure Initiative, Third Agenda Consultation, Contributions, and the AcSB’s Strategic Plan. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
AcSB Decision Summary – April 21, 2021
The Board discussed the Post Implementation Review of IFRS 10, 11, and 12, Insurance Contracts, AcSB’s Strategic Plan, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
AcSB Decision Summary – April 7, 2021
The Board discussed the Post Implementation Review of IFRS 10, 11, and 12, IBOR Reform, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
AcSB Decision Summary – March 23-24, 2021
The Board discussed Cloud Computing, Contributions, Pension Plans, the 2021-2022 Annual Plan, the Strategic Plan, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.