The topics the Accounting Standards Board (AcSB) plans to discuss, in addition to routine updates, and anticipated actions, if any, are outlined below. Although current at the date prepared (May 3, 2016), this agenda is subject to change. As reported by “The Standard”.
International Financial Reporting Standards
- Discuss the staff’s research into the type of pension plans used by public companies in Canada.
Standards for Private Enterprises
Redeemable Preferred Shares
- Consider “control” as a possible basis for a classification exception.
Subsidiaries and Investments
- Consider additional recommendations from the Private Enterprise Advisory Committee regarding the feedback received on the AcSB’s Exposure Draft on this topic.
Governance and Due Process
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