Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC), Saint Mary's University

Co-op accounting news

• IASB/FASB proposal to limit revenue recognition to where a contract with a customer exists may affect some agricultural co-operatives (Jan 2009) ... Click for more ...

• Co-ops participate in FASB roundtable discussion on financial instruments (Oct, 2008) ... Click for more.

• CEARC iSORP discussion paper on reporting members funds now available for download (Aug 11, 2008) ... Click to go to page.

• CEARC report on accounting topics survey now available for download (July 25, 2008) ... Click to download report.

• CEARC report on feedback on working paper 1 now available for download (July 7, 2008) ... Click to go to page.

• Adopting IFRS in Canada. Exposure draft published (Apr 8, 2008) ... Click for more.

• CEARC publishes discussion paper setting out a conceptual framework for co-operative accounting and reporting (Mar 25, 2008) .. Click for more.

• IASB discussion paper on financial instruments offers co-ops opportunity to add to equity debate (Feb 28, 2008) ... Click for more.

• Loss Absorption Approach (LAA) could provide co-op friendly solution on equity issue (Jan 30, 2008) ... Click for more.

• Revised IFRS 3 does not recognize need for differing approach to mergers for co-operatives (Jan 14, 2008) ... Click for more.

• U.S. Financial Accounting Standards Board (FASB) proposing a new approach to defining financial instruments as equity (Nov 30, 2007) ... Click for more.

CEARC is sponsored by: Saint Mary's University, the Canadian Institute of Chartered Accountants, The Co-operators, Midcounties Co-operative (UK), Co-operative Branch - Service Nova Scotia, Co-operative Housing Federation, United Farmers of Alberta, Nova Scotia Co-operative Council and Scotsburn Co-operative Dairy.

Can you help support the work of CEARC? Click here for more information.