Conceptual Framework Discussion Group


The Accounting Standards Board (AcSB) established the Conceptual Framework Discussion Group to contribute to the development of a high-quality conceptual framework by the International Accounting Standards Board (IASB) by advising the AcSB.


The responsibilities of the Group are to:

  • assist the AcSB in formulating views to respond to consultations on the IASB’s Conceptual Framework project; and
  • advise the AcSB Chair on the aspects of this project that will be discussed at the IASB’s Accounting Standards Advisory Forum (ASAF).

As one of the 12 inaugural members appointed to the ASAF, the AcSB’s membership will provide Canadians with the opportunity for continued dialogue with the IASB and ensure that Canadian entities’ financial reporting needs are considered by the IASB.

Get more information about the IASB's Conceptual Framework project, including materials discussed at Accounting Standards Advisory Forum meetings.


The Group consists of:

  • a Chair, who is the AcSB Chair; and
  • 12 to 14 other members with knowledge of accounting concepts and a range of backgrounds, including preparers, auditors, users of financial statements and standard-setters. 

View current Conceptual Framework Discussion Group members.


To obtain more information about the Discussion Group or to be considered for future membership, contact:

Kathryn Ingram, CPA, CA
Principal, Accounting Standards Board
Phone: +1 (416) 204-3475

Rebecca Villmann, CPA, CA
CPA (Illinois)
Principal, Accounting Standards Board
Phone: +1 (416) 204-3464