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CSSB’s Proposed 2025-2028 Strategic Plan: Open for Comment

two people around a table discussing strategies with greenery in the forefront 

The Canadian Sustainability Standards Board (CSSB) finalized CSDS 1 and CSDS 2, plus its Criteria for Modification Framework. Learn more and access resources to support your reporting.

Canada’s First Sustainability Standards Are Here

Picture of a transparent glass globe focusing on Canada in the grass 

"The Canadian Sustainability Standards Board (CSSB) finalized CSDS 1 and CSDS 2, plus its Criteria for Modification Framework. Learn more and access resources to support your reporting.

AcSB Exposure Draft – Accounting for Common Control Combinations

Paper with charts on a table with orange and white markers on top representing another chart 

The AcSB wants your feedback on its proposed amendments to Section 3840, Related Party Transactions. These proposed narrow-scope amendments address accounting for a combination between enterprises or businesses under common control. Submit your comments by February 14, 2025.

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January 7, 2025

Document for Comment

Strategic Plan

The Canadian Sustainability Standards Board (CSSB) is inviting feedback on its 2025-2028 Proposed Strategic Plan, outlining priorities for advancing sustainability disclosure standards in Canada. These priorities will inform the Board’s work plans over the coming years. Review our plan.

December 18, 2024

News

Canadian Sustainability Disclosure Standards (CSDS 1 and CSDS 2): Now Available

The Canadian Sustainability Standards Board (CSSB) finalized CSDS 1 and CSDS 2, plus its Criteria for Modification Framework. Learn more and access resources to support your reporting.

December 18, 2024

News

Media Release – Canadian Sustainability Standards Board Releases Landmark Standards to Drive Consistency and Comparability in Sustainability Reporting

The Canadian Sustainability Standards Board (CSSB) has launched its first Canadian Sustainability Disclosure Standards (CSDSs). The release of these standards marks a significant milestone in sustainability disclosure, enabling Canadian organizations to align with a global reporting baseline.

December 17, 2024

Volunteer Opportunity, News

Volunteer Opportunity – Audit Evidence and Risk Response Advisory Group

Help the AASB address issues and challenges related to modernizing several International Standards on Auditing (ISAs). We want to revise these standards to reflect how advancements in technology are affecting auditors’ work. Our new Audit Evidence and Risk Response Advisory Group will explore ISA 330, The Auditor's Responses to Assessed Risks; ISA 500, Audit Evidence; and ISA 520, Analytical Procedures. Don’t miss your chance to be a part of this exciting work! Apply by January 31, 2025.

December 16, 2024

Document for Comment

AcSB Exposure Draft – Accounting for Common Control Combinations

The AcSB wants your feedback on its proposed amendments to Section 3840, Related Party Transactions. These proposed narrow-scope amendments address accounting for a combination between enterprises or businesses under common control. Submit your comments by February 14, 2025. 

December 16, 2024

Meeting Summary, Webpage

Not-for-Profit Advisory Committee Notes – December 16, 2024

The Not-for-Profit Advisory Committee discussed Contributions, Financial Statement Concepts, and the AcSB’s 2025-2026 Annual Plan.

December 12, 2024

Meeting Summary

AcSB Decision Summary – December 12, 2024

The AcSB discussed Subsequent Measurement of Goodwill and Acquired Intangibles, Equity Method, Detailed Review of ASPE, Agriculture and Inventories, its Annual Plan, and more. Read the Decision Summary for full details. 

December 11-12, 2024

Meeting Summary

PSAB Decision Summary – December 11-12, 2024

PSAB discussed the Indigenous Advisory Group, Annual Improvements, Government Not-for-Profit projects, the 2024-2025 Performance Report and 2025-2026 Annual Plan, Public Sector Accounting Discussion Group, Statement of Recommended Practice 1, Financial Statement Discussion & Analysis, and the Intangible Assets Project and more. Read the Decision Summary for full details.

December 9 - January 15, 2025

Meeting, News

Virtual Roundtable Discussions – IASB Exposure Draft, “Provisions – Targeted Improvements”

Join the AcSB for a virtual roundtable discussion (in English) to learn about the IASB’s Exposure Draft, “Provisions – Targeted Improvements.” Don’t miss this chance to share your feedback directly with us to help inform our response to the IASB. Register now to save your spot!

December 3, 2024

Meeting Summary

IFRS® Accounting Standards Discussion Group Recording – December 3, 2024

Watch the video recording of our Group’s December meeting. Agenda topics included IFRS 9 Financial Instruments, focusing on accounting for debt modifications amid falling interest rates, along with various year-end financial reporting reminders. Don’t miss out on the latest IFRS news! Watch our meeting for a limited time, on demand.