Published Responses

Canadian Accounting Standards Board

Title Date
AcSB Response to IASB Agenda Consultation 2011 2011
AcSB Exposure Draft - Offsetting Financial Assets and Financial Liabilities 2011
AcSB Exposure Draft - Financial Instruments: Impairment 2011
AcSB Exposure Draft - Hedge Accounting 2011
AcSB Exposure Draft - ED Presentation of Items of Other Comprehensive Income (Proposed Amendments to IAS 1) 2010
AcSB Exposure Draft - Revenue from Contracts with Customers 2010
AcSB Exposure Draft - Measurement Uncertainty Analysis Disclosure for Fair Value Measurements (Proposed Amendments to IAS 1) 2010
AcSB Exposure Draft - Leases 2010
Exposure Draft - Adoption of IFRSs by Entities with Rate-regulated Activities 2010
AcSB Exposure Draft - Liabilities - Improving IAS 37 2010
AcSB Exposure Draft - Pension Plans 2009
AcSB Exposure Draft - Rate-regulated Activities 2009
AcSB Exposure Draft - Discount Rate for Employee Benefits - Proposed Amendments to IAS 19 Exposure Draft 2009
AcSB Exposure Draft - Fair Value Measurement 2009
AcSB Exposure Draft - Financial Instruments: Classification and Measurement 2009
AcSB Exposure Draft - De-recognition 2009
AcSB Exposure Draft - Impairment of Financial Assets 2009
AcSB Exposure Draft - Embedded Derivatives on Reclassification of a Financial Asset 2009
Exposure Draft - Adopting IFRSs in Canada, II 2009
AcSB Consolidated Financial Statements 2009
Effective Interest Rate after Recognition of Impairment Losses 2009
Improving Disclosures about Financial Instruments 2009
Joint Arrangements Exposure Draft 2008
Adopting IFRSs in Canada 2008
Statement of Principles - Financial Instruments 2007
Not for Profit Organizations2007
Financial Reporting by Private Enterprises Invitation to Comment (ITC)2007
Intangible Assets 2007
Employee Future Benefits 2007
Rate-Regulated Operations March 2007 2007
Emerging Issues Committee (EIC) Abtract2007
Government Transfers Section 34102006

Internally Developed Intangible Assets

Determining Variability AcG-15 Draft Response2006
Accounting Standards in Canada: Future Directions 2005

Accounting Standards in Canada: Future Directions

Determining Whether an Arrangement Contains a Lease - D44
Implementation of Accounting Changes Resulting from the Application of CICA 1100
Guideline on Consolidation of Variable Interest Entities

Accounting for Retained Interests by the Transferor In A Securitization Transaction Accounted for AS A Sale Under AcG-12

Amendments to Guideline AcG-13 Hedging Relationships
Comprehensive Income
Employee Future Benefits-Additional Disclosures
Guideline on Bifurcation of Embedded Derivatives
Internalization of Management Function in Royalty and Income Trusts