AcSB

Conceptual Framework Discussion Group

About the Discussion Group

The Conceptual Framework Discussion Group contributes to the development of a high-quality conceptual framework by the International Accounting Standards Board by advising the AcSB.

Staff Contact(s)

Katharine Christopoulos, CPA, CA, CPA (Illinois)

Senior Principal, Accounting Standards Board

Purpose

The Accounting Standards Board (AcSB) established the Conceptual Framework Discussion Group to contribute to the development of a high-quality conceptual framework by the International Accounting Standards Board (IASB) by advising the AcSB.

Responsibilities

The responsibilities of the Group are to:

  • assist the AcSB in formulating views to respond to consultations on the IASB’s Conceptual Framework project; and
  • advise the AcSB Chair on the aspects of this project that will be discussed at the IASB’s Accounting Standards Advisory Forum (ASAF).

As one of the 12 inaugural members appointed to the ASAF, the AcSB’s membership will provide Canadians with the opportunity for continued dialogue with the IASB and ensure that Canadian entities’ financial reporting needs are considered by the IASB.

Get more information about the IASB's Conceptual Framework project, including materials discussed at Accounting Standards Advisory Forum meetings.

Membership

The Group consists of:

  • a Chair, who is the AcSB Chair; and
  • 12 to 14 other members with knowledge of accounting concepts and a range of backgrounds, including preparers, auditors, users of financial statements and standard-setters. 

Karen Higgins

Deloitte & Touche LLP
Toronto, ON
Chair

Brian Banderk

Alberta Securities Commission
Calgary, AB
Member(s)

Gabriela Kegalj

KPMG LLP
Toronto, ON
Member(s)

Gordon Cetkovski

PricewaterhouseCoopers LLP
Toronto, ON
Member(s)

Guy Jones

Ernst & Young LLP
Toronto, ON
Member(s)

Karyn Brooks

Calgary, AB
Member(s)

Kerry Danyluk

Deloitte LLP
Toronto, ON
Member(s)

Linda Mezon

AcSB
Etobicoke, ON
Member(s)

Patricia O'Malley

Consultant
Stratford, ON
Member(s)

Paul Cherry

Consultant
Saint John, NB
Member(s)

Robert Morgan

Mount Royal, QC
Member(s)

Scott Sorenson

Canada Deposit Insurance Corporation
Ottawa, ON
Member(s)

Kathryn Ingram

AcSB
Toronto, ON
Staff Contact

Rebecca Villmann

AcSB
Caledon, ON
Staff Contact

Purpose

The Accounting Standards Board (AcSB) established the Conceptual Framework Discussion Group to contribute to the development of a high-quality conceptual framework by the International Accounting Standards Board (IASB) by advising the AcSB.

Responsibilities

The responsibilities of the Group are to:

  • assist the AcSB in formulating views to respond to consultations on the IASB’s Conceptual Framework project; and
  • advise the AcSB Chair on the aspects of this project that will be discussed at the IASB’s Accounting Standards Advisory Forum (ASAF).

As one of the 12 inaugural members appointed to the ASAF, the AcSB’s membership will provide Canadians with the opportunity for continued dialogue with the IASB and ensure that Canadian entities’ financial reporting needs are considered by the IASB.

Get more information about the IASB's Conceptual Framework project, including materials discussed at Accounting Standards Advisory Forum meetings.

Membership

The Group consists of:

  • a Chair, who is the AcSB Chair; and
  • 12 to 14 other members with knowledge of accounting concepts and a range of backgrounds, including preparers, auditors, users of financial statements and standard-setters.