AcSB Decision Summary – October 25, 2023
The AcSB discussed the Post-implementation Review of IFRS 15, Scaling the Standards, and more. Read the Decision Summary for full details, including how you can provide feedback on these initiatives.
AcSB Decision Summary – September 20-21, 2023
The AcSB discussed the Post-implementation Reviews of IFRS 9 and 15, Scaling the Standards, Contributions, Insurance Contracts with Cash Surrender Value, Reporting Controlled and Related Entities, Pension Plans, and more. Read the Decision Summary for full details, including how interested and affected parties can provide feedback on our initiatives.
IFRS® Accounting Standards Discussion Group Meeting Report – September 19, 2023
The Group discussed Accounting for the Development of Carbon Credits by a Renewable Energy Generator, Unit of Account for Lease Modification Accounting, Accounting for Equity Instruments in a Shares-for-Debt Transaction, Classification of Liabilities with Covenants when an Entity is Granted a Waiver or Grace Period, and more. Read the meeting report for full details!
AcSB Decision Summary – July 19, 2023
The AcSB discussed Sustainability, the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, progress on its Annual Plan, and more. Read the Decision Summary for full details, including how you can provide feedback on these initiatives.
AcSB Decision Summary – June 21-22, 2023
The AcSB discussed Crypto-asset Activities, Cash Flow Reporting, Related Party Combinations, Revenue, Insurance Contracts with Cash Surrender Value, and more. Read the Decision Summary for full details, including how you can provide feedback on Board initiatives.
AcSB Decision Summary – May 24, 2023
The AcSB discussed Sustainability, Domestic Implications of International Tax Reform, Related Party Combinations, Pension Plans, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.