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Basis for Conclusions – 2015 Annual Improvements to Accounting Standards for Private Enterprises

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Oct 01, 2015

On October 1, 2015, the Accounting Standards Board (AcSB) released a document that sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

This document summarizes considerations that were deemed significant by members of the Accounting Standards Board (AcSB) in reaching their conclusions in approving the 2015 annual improvements to accounting standards for private enterprises.

Review the Basis for Conclusions on the AcSB's Web Site.

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