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Academic Advisory Committee

The purpose of the Academic Advisory Committee is to ensure that the AcSB is fully informed of academic research in areas relevant to setting accounting standards, and that academic research programs benefiting the standard-setting process are developed on a timely basis.

Agriculture Advisory Group

The Agriculture Advisory Group provides advice to the AcSB on its project to develop authoritative guidance related to the accounting for biological assets and agricultural produce.

Crypto-asset Working Group

The objective of the CWG is to advise and support the AcSB in their development of a series of thought leadership white papers addressing the most prevalent accounting issues in the evolving crypto-asset environment in Canada.

IFRS® Accounting Standards Discussion Group

The IFRS® Accounting Standards Discussion Group is a regular public forum to discuss issues that arise in Canada when applying IFRS® Accounting Standards. The IFRS Accounting Standards Discussion Group’s mandate was expanded to include assisting the Board in influencing the development of IFRS Accounting Standards (for example, providing advice on potential changes to IFRS Accounting Standards).

IFRS Interpretations Committee Member Support Group

The IFRS Interpretations Committee Member Support Group supports the Canadian member(s) of the IASB’s IFRS Interpretations Committee (IFRIC) by providing Canadian views, insights, analysis and background on implementation issues.

Insurance Transition Resource Group

The AcSB Insurance Transition Resource Group assists with the implementation of IFRS 17 Insurance Contracts in Canada and discusses implementation issues arising in Canada, including issues for which it has received submissions from the public.

Not-For-Profit Advisory Committee

The Not-for-Profit Advisory Committee acts in an advisory capacity to the AcSB and assists the AcSB in maintaining and improving accounting standards for not-for-profit organizations in the private sector.

Pension Plan Working Group 

The Working Group assists the Board in better understanding user needs from pension plan financial statements and in developing a project proposal to address stakeholder concerns with Section 4600, Pension Plans, in Part IV of the CPA Canada Handbook.

Private Enterprise Advisory Committee

The Private Enterprise Advisory Committee assists the AcSB in maintaining and improving accounting standards for private enterprises.

Small Practitioners Working Group

The Small Practitioners Working Group assists the AcSB with its strategic work related to the Preface of the CPA Canada Handbook and how to improve the relevance of accounting standards for Canadian stakeholders through scaling the standards.

User Advisory Committee

The User Advisory Committee helps to increase financial statement user participation in the accounting standard-setting process. The objective of accounting standards is to meet the needs of users of financial statements by providing the information they require to make informed decisions.