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.
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.
The responsibilities of the Group are to:
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.
The Group consists of: