Strategic Plan

Strategic plans outline the broad policy objectives that the Accounting Standards Board (AcSB) adopts to guide it in carrying out its standard-setting mission for multi-year periods. Strategic plans are supported by an annually developed operating plan.

Strategic Planning – Backgrounds

Strategic planning is undertaken to develop the broad policy objectives the AcSB follows for establishing and maintaining Canada’s financial reporting standards. To understand past direction, review a history of the decisions and activities undertaken by the AcSB for the following financial reporting strategies: