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Post-implementation Review of Section 3856 - AcSB

Date recorded:

At its meeting on January 12, 2017, the AcSB approved a project to address several narrow-scope issues identified during the Post-implementation Review of Section 3856, Financial Instruments, associated with the scope of related party transactions and measurement of related party compound financial instruments and disclosure.

The AcSB discussed whether several other topics, including fair value measurement, hedge accounting, derecognition and classification of equity and financial liabilities, have merit in being added to its work plan. The AcSB agreed that if these topics are added to its work plan, they would need to be addressed through major projects. Therefore, the AcSB will consider these topics in the context of its consultation with stakeholders about the relative priorities for Part II projects.

Review the Executive Summary on the AcSB's Web site.

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