AcSB

IFRS® Discussion Group

About the Discussion Group

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

Staff Contact(s)

Sean Wang, CPA, CA, CFA

Principal, Accounting Standards Board

Search Past Meeting Topics

Use our searchable database to find out if the IFRS 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 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 Standards are generally held in private. 

For upcoming meetings, visit the AcSB calendar.

 

Upcoming meetings & events

See all upcoming meetings and events

Meeting & event summaries

See all meetings & events summaries
June 27, 2019 IFRS® Discussion Group Archived Audio Webcast – June 20, 2019

Listen to the Group’s insights on topics relating to leases, revenue, and financial instruments, as well as the timing of applying agenda decisions, uncertain tax positions and more. Tune into opening remarks for updates on topics such as cryptocurrencies and cannabis accounting.

February 14, 2019 IFRS® Discussion Group Meeting Report – January 10, 2019

The Group discussed topics such as 2019 interim disclosure considerations related to IFRS 16, credit enhancements and related party loans. Read about the views expressed by Group members for helpful tips and stay up-to-date on past issues such as accounting for asset retirement obligations.

February 8, 2019 IFRS® Discussion Group Meeting Report (IFRS 3 Topic) – January 10, 2019

The Group discussed whether the amendments to IFRS 3 associated with the definition of a business can be early adopted by entities. This topic may be relevant to an entity’s 2018 year-end reporting period. Check back mid-February for the summary on the other topics discussed at the Group’s January 2019 meeting!

Members and Participants

The Group consists of:

  • a Chair, who is a member of the AcSB; 
  • a Vice-Chair; and
  • 15 to 20 other members with a range of backgrounds and experience, including preparers, users and auditors of financial reports prepared in accordance with IFRS 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:
    • Carla-Marie Hait – British Columbia Securities Commission
    • Cameron McInnis – Ontario Securities Commission
  • Canadians who serve on IASB® committees:
    • Reinhard Dotzlaw – 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.

 

Gale Kelly

FCPA, FCA
KPMG LLP
Toronto, ON
Chair

Guy Jones

CPA, CA
Ernst & Young LLP
Toronto, ON
Vice-Chair and Member, IFRS Interpretations Committee

Andrew Gill

CPA auditor, CA
Bombardier Inc.
Montréal, QC
Member(s)

Brian Li

CPA, CA
Central 1 Credit Union
Vancouver, BC
Member(s)

Christine Fraser

CPA, CA
Pembina Pipeline Corporation
Member(s)

Craig Cross

CPA, CA
RSM Canada LLP
Toronto, ON
Member(s)

Erin Rao

CPA, CA
Erin Rao, CPA, Consulting Services
Surrey, BC
Member(s)

Gabriela Kegalj

CPA, CA
KPMG LLP
Toronto, ON
Member(s)

Glen McFarland

CPA, CA
UHY McGovern Hurley LLP
Toronto, ON
Member(s)

Irene Wiecek

FCPA, FCA
University of Toronto/Institute for Management & Innovation
Mississauga, ON
Member(s)

Kerry Danyluk

CPA, CA
Deloitte LLP
Toronto, ON
Member(s)

Lissa Lamarche

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

Lucie Lavoie

CPA auditrice, CA
Mazars, S.E.N.C.R.L.
Montréal, QC
Member(s)

Malcolm Mckay

CPA, CA
Nutrien
Calgary, AB
Member(s)

Marie-France Mayer

CPA auditrice, CA
Caisse de dépôt et placement du Québec
Montréal, QC
Member(s)

Matt Gosden

CPA, CA
DMCL LLP
Vancouver, BC
Member(s)

Mikaela Taylor

CPA, CA
BDO Canada LLP
Vancouver, BC
Member(s)

Patrick Courval

CN Investment Division
Montréal, QC
Member(s)

Rami Abdel Messih

CPA auditor, CA
PSP Investments
Montréal, QC
Member(s)

Rinna Sak

CPA, CA
Grant Thornton LLP
Markham, ON
Member(s)

Sean Cable

CPA, CA
PricewaterhouseCoopers LLP
Toronto, ON
Member(s)

Shane Hilkowitz

CPA, CA
MNP LLP
Mississauga, ON
Member(s)

Wael El Abed

CPA, CA
TD Bank
Toronto, ON
Member(s)