Responses to IASB® Documents for Comment
The Accounting Standards Board (AcSB) generally responds to all of the International Accounting Standards Board’s (IASB) documents for comment to ensure that Canadian entities’ financial reporting needs are considered by the IASB.
Choose from the topics below for short synopses of AcSB responses to IASB® Documents for Comments and links to the AcSB’s response letters.
New IFRS Standards under Development
Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging
Principles of Disclosure
First-time Adoption of International Financial Reporting Standards