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2017 Annual Improvements - PEAC

Date recorded:

At its meeting on June 14, 2016, the Private Enterprise Advisory Committee (PEAC) recommended that the AcSB include the following items in the 2017 Annual Improvements process: (i) Foreign Currency Translation – Reversal of Previously Recorded Write-downs of Inventory; (ii) Balance Sheet – Presentation of Assets Leased under Capital Lease; and (iii) Accounting Changes –Disclosure of Adjustments when Applying and Accounting Policy Change.  In addition, the PEAC recommended that the AcSB address the following item outside of the annual improvements process: Impairment – Allocation of an Impairment Loss.

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