| This summary of Accounting Standards Board (AcSB) projects has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further deliberations by the AcSB. Decisions to publish Handbook material are final only after a formal ballot process. |
Status: This project is currently inactive.
The International Accounting Standards Board (IASB) and the AcSB issued Exposure Drafts in 2008. Background
Activities to Date
Next Steps
Related Information
Contact Information Background
In 2006, the AcSB decided, consistent with its strategy of adopting International Financial Reporting Standards (IFRSs) for publicly accountable enterprises, to issue a standard on earnings per share (EPS) that is fully converged with IAS 33, Earnings per Share, including proposed amendments then under development by the IASB. However, the IASB does not expect to discuss this project in the short term. Activities to Date In August 2008, the IASB and the FASB each issued Exposure Drafts asking for public comments by December 5, 2008. The AcSB issued an Exposure Draft in October 2008 with a comment period also ending on the above date. Next Steps The IASB will resume discussions at a later date. - Related Information
Contact Information Questions or comments on this project should be directed to: Harry Klompas, CA
Principal, Accounting Standards
Telephone: +1 (416) 204-3236
Fax: +1 (416) 204-3412 Canadian Accounting Standards Board
277 Wellington Street West
Toronto ON M5V 3H2 Canada |
