AcG-14 Disclosure of guarantees
Effective date: |
January 1, 2011 |
|
Published by the AcSB: |
December 2009 |
Overview
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
Date |
Development |
Comments |
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.