Accounting Standards Board
Agenda for September 20-21, 2018 Meeting in Montréal

The topics the Accounting Standards Board (AcSB) plans to discuss, in addition to routine updates, and anticipated actions, if any, are outlined below. Although current at the date prepared (August 22, 2018), this agenda is subject to change.

Connecting with our stakeholders is important to us. Our meeting, taking place in Montréal, will be held in conjunction with roundtables on our Agriculture Exposure Draft and stakeholder feedback sessions on the Draft Framework for Reporting Performance Measures. Both of these events take place on September 20, 2018 and will be held in both English and French.

IFRS® Standards

Financial Instruments with the Characteristics of Equity

Insurance Contracts

  • Receive an update on IFRS 17 Insurance Contracts implementation issues.

Standards for Private Enterprises and Not-for-Profit Organizations


  • Discuss the characteristics of transactions involved in combinations and consider implications of day-two accounting.

Standards for Private Enterprises

  • Receive feedback on a recent meeting of the Board’s Private Enterprise Advisory Committee.
  • Review updated data on private enterprises in Canada, and consider additional data needed to assist the Board in understanding who uses accounting standards for private enterprises.

Standards for Not-for-Profit Organizations

  • Receive feedback on a recent meeting of the Board’s Not-for-Profit Advisory Committee.


  • Consider feedback from the Board’s Not-for-Profit Advisory Committee and the results of additional research, and decide on next steps.

Enhancing the Relevance of Financial Reporting

Due Process

  • Discuss with the CEO of CPA Quebec, its priorities and working with the Board to support the application of standards.
  • Discuss CPA Canada's translation plans and processes in supporting the translation of standards and Board materials.

AcSB Meeting Schedule

Staff contact:

Harry Klompas, CPA, CA
Secretary, Accounting Standards Board
Phone: +1 (416) 204-3236