AcSB Decision Summary – June 19, 2018

Start date:

End date:

Location: Toronto

On July 4, 2018, the Accounting Stan­dards Board (AcSB) re­leased an ex­ec­u­tive sum­mary of dis­cus­sions and de­ci­sions with re­spect to the top­ics ad­dressed at this meet­ing.

The fol­low­ing top­ics were dis­cussed:

Stan­dards for Pri­vate En­ter­prises

  • Re­tractable or Manda­to­rily Re­deemable Shares Is­sued in a Tax Plan­ning Arrange­ment
  • Sec­tion 3056, In­ter­ests in Joint Arrange­ments – Nar­row-scope amend­ments
  • Sec­tion 3465, In­come Taxes – Nar­row-scope amend­ments

Standards for Private Enterprises and Not-for-Profit Organizations

  • Financial Instruments – Narrow-scope Amendments
  • Combinations

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

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