Meetings and Events

The Committee discussed Part IV Priorities, Improvements to Presentation and Disclosure of Investments for Pension Plans, an Application Question, Strategic Research on Evaluating the Preface, and more.

The Not-for-Profit Advisory Committee discussed Contributions, Reporting Controlled and Related Entities, Detailed Review of Accounting Standards for Private Enterprises, Financial Statement Concepts, and more.

The AcSB discussed the Equity Method, Related Party Combinations, Climate-related and Other Uncertainties in Financial Statements, the Annual Plan, and more. Read the Decision Summary for full details.

The Committee held a meeting on October 8, 2024, and discussed Financial Statement Concepts, Related Party Combinations, ASPE Climate Awareness, and more. Read the meeting notes for full details!

On October 1 and 4, 2024, the Canadian Sustainability Standards Board (CSSB) met virtually to provide final approval on the Feedback Statement and the Basis for Conclusions for Canadian Sustainability Disclosure Standards 1 and 2, as well as on the CSSB Strategic Plan.

The AcSB discussed Relief from Recognition of Intangible Assets, and Amortization of Goodwill, Contributions, Agriculture, Related Party Combinations, Detailed Review of ASPE, Climate-related and Other Uncertainties in the Financial Statements, Reporting Controlled and Related Entities, Part IV priorities, and more. Read the Decision Summary for full details.

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!

The Committee discussed Contributions, Detailed Review of ASPE, Evaluating the Preface, Financial Statement Concepts, and more.

The Committee held a meeting on July 18, 2024, and discussed the Detailed Review of ASPE, Financial Statement Concepts, and the Preface. Read the meeting notes for full details!

The AcSB discussed Relief from Recognition of Intangible Assets, Amortization of Goodwill, Power Purchase Agreements, the Annual Plan, and more. Read the Decision Summary for full details.