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Feedback Statement – Post-implementation Review: Section 3856, Financial Instruments

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Sep 11, 2015

On September 11, 2015, the Accounting Standards Board (AcSB) released a document that summarizes the input received from stakeholders by the AcSB during the course of this Post-implementation Review.

Feedback received on the post-implementation review allows the AcSB to assess:

  • whether Section 3856 provides financial statement information that is useful to users of financial statements and how the usefulness of this information could be improved;
  • whether there are unexpected costs or challenges in applying the requirements of the standard; and
  • whether there are areas of the standard that represent interpretation challenges and as a result, impair the consistent application of the standard.

Review the Feedback Statement on the AcSB's Web Site.

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