AcSB Consultation on Part II (ASPE) and Part IV (Pension Plans)

March 6, 2019

Share Your Views! – Open forum discussion with the Accounting Standards Board

The Accounting Standards Board (AcSB) wants to hear from you! They are seeking your feedback on their current standard-setting activities affecting private enterprises and not-for-profit organizations.


Wednesday, March 6, 2019 – 3:00pm to 5:00pm


CPABC located at #800-555 West Hastings Street, Vancouver, BC V6B 4N6


What we’ll talk about…

  • What are the financial reporting needs of private enterprises and not-for-profit organizations? How do those needs change as they grow?
  • What are the types of related party combinations undertaken by private enterprises?  What are the challenges with accounting for these transactions using Section 3840, Related Party Transactions?
  • What are the characteristics of a combination between unrelated private enterprises where acquisition accounting does not provide relevant financial information?
  • What sources of guidance are private enterprises and not-for-profit organizations using when guidance for a transaction is not provided in Section 3400, Revenue?
  • Section 4410, Contributions – Revenue Recognition:  What are your views on key topics being addressed in the AcSB’s forthcoming Consultation Paper?
  • What are your views on the proposed criteria for determining if a combination by a not-for-profit entity is a merger and the relevant accounting?

Your input is critical in helping us determine the way forward on these topics affecting private enterprises and not-for-profit organizations.

Take advantage of this opportunity to provide your views directly to the AcSB in an open forum discussion.


March 7, 2019

Share Your Views!  Meeting to discuss Part IV Pension Plans

The Accounting Standards Board (AcSB) is interested in member views on Part IV – Accounting Standards for Pension Plans.  As part of the AcSB’s annual plan, the board and its staff monitors Part IV to understand whether members are facing any implementation challenges.

 Katharine Christopoulos, Senior Principal, Accounting Standards Board staff, will be in Vancouver on March 7, 2019 and would be interested in meeting any members at the CPABC office located at #800-555 West Hastings Street (Harbour Centre) from 8AM to 9AM.   If you are able to join Katharine for this informal meeting, please Email: or call 416.204.3270   Cell: 647.448.4866.


Thursday March 7, 2019 8AM to 9AM


CPABC located at #800-555 West Hastings Street, Vancouver, BC V6B 4N6




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