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Financial Statement Concepts – AcSB

Date recorded:

At its meeting on September 17-18, 2019, the AcSB discussed its research project to undertake a targeted review of the financial statement concepts in Parts II and III of the Handbook. The Board’s discussion considered the interaction between the financial statement concepts and its projects on Combinations and Contributions, and next steps on the Financial Statement Concepts project. The Board decided that the Combinations Exposure Draft and Contributions Consultation Paper will be used to gather feedback from stakeholders that will assist the Board in determining the future direction of the Financial Statement Concepts project.

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

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