Reference Materials

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FYI Articles 

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AcSB Advisory Committees: A Glance at What’s Happening
 (1 page | AcSB staff | 2017)

Get Ready. The Insurance Contracts Standard Is Coming!
 (1 page | AcSB staff | 2017)

Changes to Published Exchange Rates
 (1 page | AcSB staff | 2017)

Take Stock of These Effective Dates
 (1 page | AcSB staff | 2017)

AcSB Hosts IASB Members; Canadians Contribute to International Dialogue
 (1 page | AcSB staff | 2016)

Mind the (New) GAAP: Remember These Effective Dates
(1 page | AcSB staff | 2016)

IFRS 15: The New Revenue Standard – An Extra Year to Get Ready!
(1 page | AcSB staff | 2016)

Amendments to IFRS 10 and IAS 28:  Effective Date Is Being Postponed!
(1 page | AcSB staff | 2015)

IASB 2015 Agenda Consultation: Help the AcSB Shape the Future of IFRSs
(1 page | AcSB staff | 2015)

Improving Disclosures: The First Step
(1 page | AcSB staff | 2015)

Influence the Future of Financial Reporting: Revising the Conceptual Framework
(1 page | AcSB staff | 2015)

Non-authoritative Guidance: To Follow or Not to Follow?
(1 page | AcSB staff | 2015)

IFRS 15: The New Revenue Standard – Are You Ready?
(1 page | AcSB staff | 2015)

IFRS 9: Finally … Much-needed Improvements to the Financial Instruments Standard
(1 page | AcSB staff | 2015)

Narrow-scope Amendments: Improving IFRSs
(1 page | AcSB staff | 2015)

IASB Investor Initiatives
(1 page | AcSB staff | 2014)

The Importance of Financial Statement User Input
(1 page | AcSB staff | 2014)

Leases: IASB Makes Proposals More Cost Effective
(1 page | AcSB staff | 2014)

Disclosure: Too Much of a Good Thing?
(1 page | AcSB staff | 2014)

Staff Commentaries 

Newly Issued IFRSs: Early Adoption and Advance Disclosure Issues
(5 pages | AcSB staff | 2012)

Interim Financial Statements in the Year of Adoption of IFRSs 
(5 pages | AcSB staff | 2011)

Strategic Planning

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 publicly accountable enterprises.

*Non-authoritative guidance published by CPA Canada regarding the application of accounting and auditing standards is neither produced nor endorsed by any of Canada’s accounting or auditing standards boards.