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2015 Annual Improvements - AcSB

Date recorded:

The AcSB considered responses from stakeholders to its Exposure Draft, “2015 Annual Improvements to Accounting Standards for Private Enterprises,” and the recommendations from its Private Enterprise Advisory Committee on how to proceed with the proposals based on that feedback.

The AcSB reaffirmed that amendments to accounting standards for private enterprises resulting from the 2015 annual improvements process will be effective for years beginning on or after January 1, 2016, with earlier application permitted. The amendments are expected to be issued in October 2015.

Review the executive summary.

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