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AcSB

IFRS® Accounting Standards Discussion Group

About the Discussion Group

The Accounting Standards Board (AcSB) established the IFRS® Accounting Standards Discussion Group in November 2009 to implement and maintain a regular public forum to discuss issues that arise in Canada when applying IFRS Accounting Standards.

Staff Contact(s)

Jamie Goodman, CPA, CA Principal, Accounting Standards Board

Shalini Gupta, CPA, CA Principal, Accounting Standards Board

Search Past Meeting Topics

Use our searchable database to find out if the IFRS Accounting Standards Discussion Group has discussed a topic that you need information about! 

Submit an Issue

Did you know you can submit an issue to us for possible discussion at an upcoming meeting?

Meetings

The Group normally meets three times a year. Discussions regarding issues arising from the application of IFRS Accounting Standards are held in public and conducted in English. Audio webcasts of the Group’s discussion for each agenda topic are generally available online the week following the meeting. A report on the public meeting will be made available after each meeting.

Discussions of the Group to provide advice to the AcSB on potential changes to IFRS Accounting Standards are generally held in private. 

For upcoming meetings, visit the AcSB calendar.

Meeting & event summaries

See all meetings & events summaries
December 3, 2024 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.

September 12, 2024 IFRS® Accounting Standards Discussion Group Meeting Report – September 12, 2024

The Group discussed Distinguishing between a Lease Modification and an Extinguishment of a Lease Liability, IFRS 18 Implementation Issues, Derecognition of Financial Liabilities Settled Using Electronic Payment Systems, Disclosure of Revenue and Expenses for Reportable Segments and more. Read the meeting report for full details!

May 14, 2024 IFRS® Accounting Standards Discussion Group Meeting Report – May 14, 2024

The Group discussed Consideration of OECD Pillar Two GloBE Rules When Accounting for Deferred Tax Assets, Assessment of Cash-generating Units in a Production Facility with Multiple Production Lines When One of the Products Has a Declining Market Demand, and more. Read the meeting report for full details!

Members and Participants

The Group consists of:

  • a Chair, who is appointed by the AcSB; 
  • a Vice-Chair; and
  • 15 to 25 other members with a range of backgrounds and experience, including preparers, users and auditors of financial reports prepared in accordance with IFRS Accounting Standards. 

Members are generally appointed for a three-year term, renewable once.

In addition to members, the AcSB’s Chair and Director, Accounting Standards, attend the Group’s meetings. Several other individuals participate in the meetings, including:

  • Representatives of the Canadian Securities Administrators:
    • Anita Cyr – British Columbia Securities Commission
    • Mark Pinch – Ontario Securities Commission
  • Canadians who serve on IASB committees:
    • Karen Higgins – Member, IFRS Interpretations Committee
    • Andre Besson – Member, IFRS Interpretations Committee

Others may be invited to participate in meetings on an ad hoc basis to contribute to discussions on particular issues. An individual who submits an issue can participate in the Group’s discussion of that issue.

Jeffrey Glassford

CPA, CA
Ernst & Young LLP
Toronto, ON
Chair

Diana De Acetis

CPA, CA
Deloitte LLP
Toronto, ON
Vice-Chair

Alexis Brown

CPA, CA
Irving Oil Limited
Saint John, NB
Member

Andre Charbonneau

CPA, CA
Canada Mortgage and Housing Corporation (CMHC)
Ottawa, ON
Member

Bo Yuan

CPA, CA
Canada Life Assurance Co.
Toronto, ON
Member

Christopher Boland

CPA, CA, CMA
Chris Boland Professional Corporation
Ottawa, ON
Member

Janice Anderson

CPA, CA
Nutrien Ltd.
Calgary, AB
Member

Joel Babich

CPA, CA
Baker Tilly WM LLP
Vancouver, BC
Member

Joseph Bartlett

CPA auditor
Lightspeed Commerce
Montréal, QC
Member

Katie Kerrigan

CPA, CA
Office of the Auditor General of Canada
Ottawa, ON
Member

Katie Quinn

CPA, CA
Grant Thornton LLP
Mississauga, ON
Member

Kerry Clark

CPA, CA
Pembina
Calgary, AB
Member

Lara Iob

CPA auditor
Montréal, QC
Member

Liliane Bedrossian

CPA auditor, CA
Pet Valu Holdings Ltd.
Markham, ON
Member

Mag Stewart

CPA, CA, MBA
KMPG LLP
Toronto, ON
Member

Marie-Annick Viau

CPA auditrice
Laurentian Bank of Canada
Montréal, QC
Member

Martin Boucher

CPA
PricewaterhouseCoopers
Montréal, QC
Member

Nancy Anderson

CPA, CA
Real Property Association of Canada (REALPAC)
Toronto, ON
Member

Sona Ruparelia

CPA, CA
BDO Canada LLP
Toronto,
Member

Steve Fortin

PhD, FCPA, FCA, ICD.D
University of Waterloo
Waterloo, ON
Member

Susan Wood

CPA, CA
Acadian Timber
Edmundston, NB
Member

Teddy Li

CFA, FRM
CN Investment Division
Montréal, QC
Member

Wael El Abed

CPA, CA
TD Bank
Toronto, ON
Member