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FRASCanada

Research Program

What is our research program all about?

Research enables Canada’s financial reporting and assurance standards boards to make evidence-informed decisions.

Academic researchers, board staff and other groups, including accounting bodies and firms, governments and industry groups, auditor generals and regulators undertake research. Conducting experiments, gathering data, consulting stakeholders and issuing surveys are some of the types of research that can inform the boards work.

Research by other groups can provide insights given access to information and expertise. Academic research can provide evidence from using scientific methods and bringing an independent perspective. The boards work to involve academics and other researchers in their standard-setting activities, participate in academic conferences and find opportunities to discuss topics of common interest.

Staff Contact(s)

Dominique Hamel, MSc, CPA Principal, Accounting Standards

Submit your research

Research can help the boards in identifying and evaluating issues and standards, proposing options to enhance the relevance of audited financial information as well as evaluating the implementation of new standards. Submit your research to us to consider in our standard-setting activities.

News 

Blockchain and Cryptoassets – Insights from Practice

Linda Mezon, AcSB Chair, and Ken Charbonneau, AASB Chair, and other leaders from Canadian practice, share their insights on how they are getting involved to support business and protect the public interest in a blockchain-enabled world. These leaders share the challenges and opportunities they see, and the role accountants can play, including how educators and researchers can help. Read their insights in the CAAA’s journal Accounting Perspectives’ special issue on Blockchain and Cryptoassets, Vol.19, Issue 4.

Joint IASB-CAAA-AcSB virtual workshop for academics: an overview of IFRS 18 Presentation and Disclosure in Financial Statements

On June 17, 2024, the International Accounting Standards Board, the Canadian Academic Accounting Association, and the AcSB will hold a virtual workshop targeted to academics providing an overview of IFRS 18 Presentation and Disclosure in Financial Statements. Register now to learn more!