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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 Meeting – December 3, 2024

At its upcoming meeting, the Group will discuss 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! Register now to observe our meeting via livestream.

November 8, 2024

News, Volunteer Opportunity

Volunteer Opportunity – AcSB Advisory Committees

Are you interested in helping shape accounting standards for private enterprises and/or not-for-profit organizations in Canada? The Accounting Standards Board (AcSB) is looking for new members to join its advisory committees! Apply to be a member of the Private Enterprise Advisory Committee, the Not-for-Profit Advisory Committee, or the Medium and Small Practitioners Advisory Committee (formerly Small Practitioners Working Group) by December 15, 2024.

November 6-12, 2018

Resource, Meeting

On-demand Webinar – Domestic Accounting Standards Update (Fall 2024)

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Register for our upcoming webinar to learn about current accounting standards projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting. Join us on November 6, 2024 (English) or November 12, 2024 (French). 

October 30, 2024

Document for Comment, International Activity, News

AcSB Exposure Draft – Equity Method of Accounting – IAS 28 Investments in Associates and Joint Ventures (revised 202x)

The AcSB issued its Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. If you would like your feedback considered prior to the AcSB finalizing its comment letter, please respond by January 8, 2025.

October 28, 2024

Webpage, Meeting Summary

Pension Plan Advisory Committee Notes – October 28, 2024

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.

October 21-22, 2024

Meeting Summary

Not-for-Profit Advisory Committee Notes – October 21-22, 2024

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.

October 16, 2024

Meeting Summary

AcSB Decision Summary – October 16, 2024

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.

October 8, 2024

Meeting Summary

Private Enterprise Advisory Committee Notes – October 8, 2024

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!

October 3, 2024

News

IFRS® Accounting Standards Discussion Group – Request for Issues

The IFRS Accounting Standards Discussion Group wants to hear about the challenges you face when applying IFRS Accounting Standards. Submit your issue by October 11, 2024, for consideration as a discussion topic at our December 3, 2024, meeting.