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
December 12, 2019 IFRS® Discussion Group Meeting – December 12, 2019 9:00 am to 3:00 pm ET Toronto, ON

Registration is now open! Join us for the IFRS Discussion Group’s upcoming meeting in person or virtually via livestream. Exclusive observer notes coming soon!

Meeting & event summaries

See all meetings & events summaries
October 9, 2019 IFRS® Discussion Group Archived Audio Webcast – September 25, 2019

Listen to the Group’s insights on interesting topics, such as accounting for sale-lease back transactions with variable payments, share-based payments for an asset acquisition, financial instruments, and IBOR Reform. Tune into opening remarks for updates on topics discussed in previous meetings, including cannabis accounting and uncertain tax position acquired in a business combination.

September 25, 2019 IFRS® Discussion Group Meeting Report – September 25, 2019

The Group discussed topics such as accounting for sale-lease back transactions with variable payments, and application issues from an asset acquisition. Read about the views expressed by Group members for helpful tips on these and other topics.   

July 24, 2019 IFRS® Discussion Group Meeting Report - June 20, 2019

The Group discussed topics such as timing of applying agenda decisions and determining lease payments under IFRS 16. Read about the views expressed by Group members for helpful tips and to stay up to date on past issues such as accounting for cryptocurrencies.  

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

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

FCPA, FCA
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
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.
Montreal, 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)

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)