AcSB Decision Summary – May 16, 2017

Start date:

End date:

Location: Toronto

On May 31, 2017, 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:

International Financial Reporting Standards

  • Prepayment Features with Negative Compensation (Previously Called Symmetric Prepayment Options)
  • Modifications or Exchanges of Financial Liabilities that do not Result in Derecognition
  • Principles of Disclosure

Due Process and Governance

  • AcSB Due Process
  • Canadian Securities Administrators

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

Related Topics

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