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. 

Andrew Newman

FCPA, FCA
KPMG LLP
Ottawa, ON
Chair

Caroline Davis

FCPA, FCA
,

Christopher Bayda

FCPA, FCA
Ministry of Finance of Saskatchewan
Regina, SK
Member(s)

Desiree Kennedy

CPA, CA
City of Kingston
Kingston, ON
Member(s)

Lorrie Schmalenberg

CPA, CGA
City of Regina
Regina, SK
Member(s)

Marie-Soleil Tremblay

FCPA auditrice, FCA
École nationale d'administration publique
Québec, QC
Member(s)

Martin Boucher

CPA auditeur, CA
PricewaterhouseCoopers
Montréal, QC
Member(s)

Michael McIntyre

CPA, CA
Membertou First Nation
Sydney, NS
Member(s)

Robert Siddall

FCPA, FCA
,

Stuart Barr

CPA, CMA
Office of the Auditor General of Canada
Ottawa, ON
Member(s)

Suzie Gignac

CPA, CA
Ernst & Young
Ottawa, ON
Member(s)

Russ Jones

FCPA, FCA
Office of the Auditor General of British Columbia
Victoria, BC
Vice-Chair

Rod Monette

FCPA, FCA
,