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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.

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