Canada - FYI Newsletter June 2010

Canada’s Accounting Standards Board (AcSB) has issued the June 2010 issue of its FYI Newsletter. The newsletter includes the message from the Chair and articles on International Financial Reporting Standards (IFRS): Conceptual Framework —The Reporting Entity; Consolidation Exemption for Investment Companies; Employee Benefits —Promises Revealed; Financial Instruments; Other Comprehensive Income; and Progress on Rate-regulated Activities.