Skip to main content

AcSB

IFRS® Accounting Standards Discussion Group

About the Discussion Group

The Accounting Standards Board (AcSB) established the IFRS® Accounting Standards Discussion Group in November 2009 to implement and maintain a regular public forum to discuss issues that arise in Canada when applying IFRS Accounting Standards.

Staff Contact(s)

Jamie Goodman, CPA, CA Principal, Accounting Standards Board

Shalini Gupta, CPA, CA Principal, Accounting Standards Board

Search Past Meeting Topics

Use our searchable database to find out if the IFRS Accounting Standards Discussion Group has discussed a topic that you need information about! 

Submit an Issue

Did you know you can submit an issue to us for possible discussion at an upcoming meeting?

Meetings

The Group normally meets three times a year. Discussions regarding issues arising from the application of IFRS Accounting Standards are held in public and conducted in English. Audio webcasts of the Group’s discussion for each agenda topic are generally available online the week following the meeting. A report on the public meeting will be made available after each meeting.

Discussions of the Group to provide advice to the AcSB on potential changes to IFRS Accounting Standards are generally held in private. 

For upcoming meetings, visit the AcSB calendar.

 

Meeting & event summaries

See all meetings & events summaries
December 12, 2023 IFRS® Accounting Standards Discussion Group Meeting Report – December 12, 2023

The Group discussed Revenue Recognition for Carbon Credits, Classification of Liabilities with Covenants when an Entity is Granted a Waiver or Period of Grace, Year-end Financial Reporting Reminders, and more. Read the meeting report for full details!

September 19, 2023 IFRS® Accounting Standards Discussion Group Meeting Report – September 19, 2023

The Group discussed Accounting for the Development of Carbon Credits by a Renewable Energy Generator, Unit of Account for Lease Modification Accounting, Accounting for Equity Instruments in a Shares-for-Debt Transaction, Classification of Liabilities with Covenants when an Entity is Granted a Waiver or Grace Period, and more. Read the meeting report for full details!

May 25, 2023 IFRS® Accounting Standards Discussion Group Meeting Report – May 25, 2023

The Group discussed Accounting for Lending Crypto Assets, Accounting for Earn-in Expenditures Prior to Acquisition of a Mining Interest, Accounting for the Development of Carbon Credits that will Ultimately be Sold, and more. Read the meeting report for full details!


Members and Participants

The Group consists of:

  • a Chair, who is appointed by the AcSB; 
  • a Vice-Chair; and
  • 15 to 25 other members with a range of backgrounds and experience, including preparers, users and auditors of financial reports prepared in accordance with IFRS Accounting Standards. 

Members are generally appointed for a three-year term, renewable once.

In addition to members, the AcSB’s Chair and Director, Accounting Standards, attend the Group’s meetings. Several other individuals participate in the meetings, including:

  • Representatives of the Canadian Securities Administrators:
    • Anita Cyr – British Columbia Securities Commission
    • Mark Pinch – Ontario Securities Commission
  • Canadians who serve on IASB committees:
    • Karen Higgins – Member, IFRS Interpretations Committee

Others may be invited to participate in meetings on an ad hoc basis to contribute to discussions on particular issues. An individual who submits an issue can participate in the Group’s discussion of that issue.

 

Guy Jones

FCPA, FCA
Ernst & Young LLP
Toronto, ON
Chair and Member, IFRS Interpretations Committee

Gabriela Kegalj

FCPA, FCA
KPMG LLP
Toronto, ON
Vice-Chair

Alexis Brown

CPA, CA
Irving Oil Limited
Saint John, NB
Member

Andre Charbonneau

CPA, CA
Canada Mortgage and Housing Corporation (CMHC)
Ottawa, ON
Member

Andrew Gill

CPA auditor
Bombardier Inc.
Montréal, QC
Member

Bo Yuan

CPA, CA
Canada Life Assurance Co.
Toronto, ON
Member

Brian Li

CPA, CA
Central 1 Credit Union
Vancouver, BC
Member

Cathy Louladakis

CPA auditor
PSP Investments
Montréal, QC
Member

Christopher Boland

CPA, CA, CMA
Chris Boland Professional Corporation
Ottawa, ON
Member

Diana De Acetis

CPA, CA
Deloitte LLP
Toronto, ON
Member

Erin Rao

CPA, CA
Erin Rao, CPA, Consulting Services
Surrey, BC
Member

Glen McFarland

CPA, CA
McGovern Hurley LLP
Toronto, ON
Member

Janice Anderson

CPA, CA
Nutrien Ltd.
Calgary, AB
Member

Jeffrey Glassford

CPA, CA
Ernst & Young LLP
Toronto, ON
Member

Joel Babich

CPA, CA
Baker Tilly WM LLP
Vancouver, BC
Member

Joseph Bartlett

CPA auditor
Lightspeed Commerce
Montréal, QC
Member

Katie Kerrigan

CPA, CA
Office of the Auditor General of Canada
Ottawa, ON
Member

Katie Quinn

CPA, CA
Grant Thornton LLP
Mississauga, ON
Member

Lucie Lavoie

CPA auditrice
Mazars, S.E.N.C.R.L.
Montreal, QC
Member

Marie-Annick Viau

CPA auditrice
Laurentian Bank of Canada
Montréal, QC
Member

Marie-France Mayer

CPA auditrice
Caisse de dépôt et placement du Québec
Montréal, QC
Member

Martin Boucher

CPA
PricewaterhouseCoopers
Montréal, QC
Member

Patrick Courval

CN Investment Division
Montréal, QC
Member

Shane Hilkowitz

CPA, CA
MNP LLP
Mississauga, ON
Member

Sona Ruparelia

CPA, CA
BDO Canada LLP
Toronto,
Member

Steve Fortin

PhD, FCPA, FCA, ICD.D
University of Waterloo
Waterloo, ON
Member

Susan Wood

CPA, CA
Acadian Timber
Edmundston, NB
Member

Wael El Abed

CPA, CA
TD Bank
Toronto, ON
Member