AcSB Decision Summary – November 10-11, 2021
The Board discussed Cash Received via Electronic Transfer as Settlement for a Financial Asset, Disclosure Initiative – Subsidiaries without Public Accountability, Disclosure Initiative – Targeted Standards-level Review, the Draft Strategic Plan, the Due Process Manual, IBOR Reform, Management Commentary, Pension Plans, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
AcSB Decision Summary – October 13-14, 2021
The Board discussed Cloud Computing, Disclosure Initiative – Targeted Standards-Level Review, Management Commentary, Post-implementation Review of IFRS 9, the Draft Strategic Plan, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
IFRS® Discussion Group Meeting Report – September 22, 2021
At its September 22, 2021 meeting, the Group discussed financial reporting hot topics such as the IFRS® Interpretations Committee’s agenda decision on the costs necessary to sell inventories, accounting for crypto assets held on behalf of others, and an issuer’s accounting for green bonds. Read the meeting report for details.
AcSB Decision Summary – September 15-16, 2021
The Board discussed Cloud Computing, Contributions, FASB Agenda Consultation, Framework for Reporting Performance Measures, Insurance, Leases, Pension Plans, Third Agenda Consultation, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.
AcSB Decision Summary – July 21-22, 2021
The Board discussed Business Combinations under Common Control, Contributions, FASB Agenda Consultation, Insurance, Interest Benchmark (IBOR) Reform, International Financial Reporting for Not-for-Profit Organizations, Rate Regulated Activities, Sustainability, Third Agenda Consultation, and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.