Active Projects

  • CRT: Cdn Roundtable
    ED: Exposure Draft*
    II: IFRIC Interpretation
    IRT: IASB Roundtable
    RD: Review Draft
  • DII: Draft IFRIC Interpretation*
    HB: Cdn Handbook Release
    IPR: IASB Public Report
    IRV: IASB Request for Views
    RE-ED: Re-exposure Draft*
  • DP: Discussion Paper
    IFRS: Final IFRS
    IRI: IASB Request for Information
    ITC: Invitation to Comment
    SP: Strategic Plan
Publicly accountable enterprises and others that choose to adopt IFRSs 2018 2019
H2 H1 H2
Maintenance projects
Accounting Policies and Accounting Estimates (Amend IAS 8) $acronymToDescription.get($code)
Accounting Policy Changes (Amend IAS 8) IASB Public Report
Availability of a Refund (Amend IFRIC 14) $acronymToDescription.get($code)
Classification of Liabilities (Amend IAS 1) $acronymToDescription.get($code)
Costs Considered in Assessing whether a Contract is Onerous (Amendments to IAS 37) Exposure Draft
Definition of a Business (Amend IFRS 3) Final IFRS Cdn Handbook Release
Disclosure Initiative—Accounting Policies $acronymToDescription.get($code)
Disclosure Initiative—Definition of Material (Amendments to IAS 1 and IAS 8) $acronymToDescription.get($code)
Disclosure Initiative—Targeted Standards-level Review of Disclosures $acronymToDescription.get($code)
Fees in the ’10 per cent’ Test for Derecognition (Amend IFRS 9) $acronymToDescription.get($code)
Improvements to IFRS 8 Operating Segments (Amend IFRS 8 and IAS 34) IASB Public Report
Lease Incentives (Amendments to IFRS 16 Illustrative Examples) $acronymToDescription.get($code)
Property, Plant and Equipment: Proceeds before Intended Use (Amend IAS 16) $acronymToDescription.get($code)
Subsidiary as a First-time Adopter (IFRS 1) $acronymToDescription.get($code)
Taxation in Fair Value Measurements (IAS 41) $acronymToDescription.get($code)
Updating a Reference to the Conceptual Framework (Amendments to IFRS 3) $acronymToDescription.get($code)
Research projects
Business Combinations under Common Control Discussion Paper
Disclosure initiative—Principles of Disclosure $acronymToDescription.get($code)
Discount Rates $acronymToDescription.get($code)
Dynamic Risk Management Discussion Paper
Extractive Activities $acronymToDescription.get($code)
Financial Instruments with Characteristics of Equity IASB Public Report
Goodwill and Impairment $acronymToDescription.get($code)
IBOR Reform and the Effects on Financial Reporting $acronymToDescription.get($code)
Pension Benefits that Depend on Asset Returns $acronymToDescription.get($code)
Post-implementation Review of IFRS 13 Fair Value Measurement IASB Public Report
Primary Financial Statements Discussion Paper
Share-based Payment IASB Public Report
Standard-Setting projects
Management Commentary $acronymToDescription.get($code)
Rate-regulated Activities Discussion Paper

The Accounting Standards Board (AcSB) contributes to the development of IFRS® Standards by participating in consultations and activities of the International Accounting Standards Board (IASB) on these active projects.  For example, the AcSB organizes opportunities for Canadians to discuss proposals, including with members of the IASB and its staff, develops recommendations, and responds to all documents for comment to ensure that Canadian entities’ financial reporting needs are considered by the IASB.

* The AcSB will issue a corresponding exposure draft or re-exposure draft shortly after the IASB document is available in English and in French.