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Part II Prioritization Survey - AcSB

Date recorded:

At its meeting on July 13, 2017, the AcSB discussed the results of the stakeholder survey relating to Section 3400, Revenue, in Part II of the Handbook, including the comments received. The Board was pleased with the number of survey responses and acknowledged the time and effort undertaken by respondents, and found the feedback valuable. The Board also considered next steps and directed the staff to carry out additional activities, including: (i) considering the interaction of this Section 3400 work with the research work on Section 1000, Financial Statement Concepts and the Part III project on Contributions – Revenue Recognition and Related Matters; and (ii) gathering feedback on revenue from users involved in private equity acquisitions of private enterprises with Canadian and U.S. operations currently applying Part II.

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

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