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ASPE projects — Updated in the last 3 months | Deloitte CFR


Projects updated in the last three months:

Title Description Last step Date Added
Accounting for Related Party Financial Instruments and Significant Risk Disclosures (Proposed Amendments to Section 3856, Financial Instruments) [Completed] This project clarifies the scope of related party financial instruments, clarifies the measurement of related party compound financial instruments and amends the financial instrument risk disclosure requirements. Finalized standard Jul 31, 2019
Additional Guidance with respect to Section 3400, Revenue [ED] The AcSB approved a project to address stakeholders’ issues about insufficient guidance on accounting for revenue in Section 3400, Revenue, in Part II of the Handbook. Exposure draft Sep 30, 2019
Agriculture [ED] The purpose of this project is to develop an accounting standard for agricultural activities. Exposure draft Jul 31, 2019
Employee Future Benefits – Use of a Funding Valuation [ED] This project will clarify the AcSB’s intent regarding the Stabilization Provision established in 2016 by Quebec’s pension regulator for private sector plans. Exposure draft Sep 30, 2019
Financial Statement Concepts [Research] The purpose of the project is to amend the guidance in Section 1000, Financial Statement Concepts, of Part II of the CPA Canada Handbook - Accounting to be consistent with the IASB’s Conceptual Framework. On hold Sep 30, 2019

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