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)

Davina Tam, CPA, CA

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 meeting & events

See all upcoming meetings and events
January 10, 2019 IFRS® Discussion Group Meeting Agenda – January 10, 2019 10:30 am to 3:30 pm (EST) Toronto, ON

The Group will discuss disclosures for the 2019 interim reporting periods related to IFRS 16. Other agenda topics include credit enhancements, related party loans and more. Register today to attend as an in-person or virtual observer!

Meeting & event summaries

See all meetings & events summaries
November 22, 2018 IFRS® Discussion Group Meeting Report – October 16, 2018

The effective date of IFRS 16 is just around the corner. Read the Group’s discussions on various leases implementation topics. Also, keep up-to-date on other topics such as joint arrangements, share-based payments and cryptocurrencies. Learn more about the views expressed on these topics for helpful tips.

October 16, 2018 Archived Audio Webcast October 16, 2018

IFRS 16 takes effect soon, so listen to what the Group has to say on various leases implementation topics. The Group also shared insights on other topics such as joint arrangements, share-based payments and cryptocurrencies.

August 2, 2018 IFRS® Discussion Group Meeting Report – June 21, 2018

The Group discussed topics related to cannabis accounting, cryptocurrencies, and IFRS 9 and IFRS 15 implementation matters. Read about the views expressed on these topics for helpful tips and stay up-to-date on past issues such as lease incentives and variable lease payments.

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

KPMG LLP
Toronto, ON
Chair

Guy Jones

Ernst & Young LLP
Toronto, ON
Vice-Chair

Andrew Gill

Bombardier Inc.
Montréal, QC
Member(s)

Arvind Kamath

Scotiabank
Toronto, ON
Member(s)

Brian Li

Central 1 Credit Union
Vancouver, BC
Member(s)

Christine Fraser

Pembina Pipeline Corporation
Calgary, AB
Member(s)

Craig Cross

RSM Canada LLP
Toronto, ON
Member(s)

Gabriela Kegalj

KPMG LLP
Toronto, ON
Member(s)

Glen McFarland

UHY McGovern Hurley LLP
Toronto, ON
Member(s)

Irene Wiecek

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

Kerry Danyluk

Deloitte LLP
Toronto, ON
Member(s)

Leslee Gill

Sobeys Inc.
Stellarton, NS
Member(s)

Lissa Lamarche

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

Lucie Lavoie

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

Malcolm Mckay

Nutrien
Calgary, AB
Member(s)

Marie-France Mayer

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

Matt Gosden

DMCL LLP
Vancouver, BC
Member(s)

Mikaela Taylor

BDO Canada LLP
Vancouver, BC
Member(s)

Patrick Courval

CN Investment Division
Montréal, QC
Member(s)

Rami Abdel Messih

PSP Investments
Montréal, QC
Member(s)

Rinna Sak

Grant Thornton LLP
Markham, ON
Member(s)

Sean Cable

PricewaterhouseCoopers LLP
Toronto, ON
Member(s)

Shane Hilkowitz

MNP LLP
Mississauga, ON
Member(s)

Davina Tam

AcSB
Toronto, ON
Staff Contact