Accounting Standards Board Forum

This presentation provides an overview of Section 3855, Financial Instruments - Recognition and Measurement, published by the Accounting Standards Board on January 27, 2005. It includes suggestions that entities should take into account in 2006 as they plan to implement the new Section.

This presentation provides an overview of Sections 1530, Comprehensive Income, and amendments to Section 3251, Equity, published by the Accounting Standards Board on January 27, 2005. The introduction of these Sections are a direct consequence of the introduction of new standards for financial instruments and hedge accounting in Canada.

This presentation provides an overview of Section 3831, Non-Monetary Transactions, published by the Accounting Standards Board on June 1, 2005. Nothing in this presentation overrides the Section, which contains details not covered in the presentation.

This presentation provides an overview of Section 3865, Hedges, published by the Accounting Standards Board on January 27, 2005. Nothing in this presentation overrides the Section, which contains details not covered in the presentation.

This presentation summarizes and highlights the disclosure requirements of Employee Future Benefits, Section 3461 of the CICA Handbook – Accounting. Specifically, paragraphs 150 to 163 of Section 3461 have been revised and replaced. In March 2004, the Canadian Accounting Standards Board released revisions to these disclosure requirements after its re-deliberations following input received on its October 2003 Exposure Draft, Employee Future Benefits – Additional Disclosures.