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AcG-14 Disclosure of guarantees

Effective date:

January 1, 2011

Published by the AcSB:

December 2009


This Guideline presents the views of the Accounting Standards Board on the financial statement disclosures to be made by a guarantor about its obligations under guarantees. The purpose of this Guideline is to improve the transparency of a guarantor's disclosures about the obligations and risks arising from issuing guarantees.

History of AcG-14




December 2009

Part II of the CPA Canada Handbook  issued

Effective for fiscal years beginning on or after January 1, 2011.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.