Private Enterprise Advisory Committee Meeting Notes – December 17, 2014
Start date:
End date:
Location: Toronto
On April 1, 2015, the Accounting Standards Board released a summary of discussions held by the Private Enterprise Advisory Committee.
The Committee discussed the following issues raised by stakeholders:
- 2015 Annual Improvements:
- Disclosure of Acquisition of Assets in a Business Combination
- Disclosure of Impairment Loss or Reversal of a Previously Recognized Loss
- Employee Future Benefits
- Post-implementation Review of Financial Instruments
- Subsidiaries:
- Accounting for Changes in Ownership Interests Using the Cost Method
- Accounting for a Subsidiary Using the Cost Method
- Accounting for a Subsidiary and Changes in Ownership Interests Using the Equity Method
- Review of Recently Issued or Amended IFRS
Review the summary.