Basis for Conclusions – 2017 Annual Improvements to Accounting Standards for Private Enterprises

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Sep 13, 2017

On September 13, 2017, the Accounting Standards Board (AcSB) released this document which sets out how the AcSB reached its conclusions on the 2017 Annual Improvements, and discussions on significant matters arising from comments received and issues raised in response to its Exposure Draft.

The Exposure Draft proposed that the amendments be effective for annual financial statements beginning on or after January 1, 2018, with earlier application permitted. Respondents agreed with this proposal and, accordingly, the AcSB finalized the effective date as proposed.

Download the Basis for Conclusions on the AcSB's website.

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