Skip to main content
Login
FRAS Canada
About FRAS Canada
Research Program
News Listings
Job Opportunities
Volunteer Opportunities
Contact
Councils
Accounting Standards Oversight Council
About
Terms of Reference
Members
Annual Reports
Meetings and Events
Timelines
Committees
Performance Review Committee
Nominating Committee
News Listings
Volunteer Opportunities
Auditing and Assurance Standards Oversight Council
About
Public-Interest
Terms of Reference
Members
Annual Reports
Meetings and Events
Timelines
Committees
Nominating and Governance Committee
News Listings
Volunteer Opportunities
Boards
Canadian Sustainability Standards Board
About
Members
Terms of Reference
Due Process
Frequently Asked Questions
Statement of Operating Procedures
Implementation Committee
News Listings
Meetings
Volunteer Opportunities
Accounting Standards Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Annual Plan
Meetings and Events
Committees
Academic Advisory Committee
Agriculture Advisory Group
IFRS® Discussion Group
IFRS® Interpretations Committee Member Support Group
Insurance Transition Resource Group
Not-for-Profit Advisory Committee
Pension Plan Working Group
Private Enterprise Advisory Committee
User Advisory Committee
News Listings
Volunteer Opportunities
Public Sector Accounting Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Meetings and Events
Committees
Concepts Underlying Financial Performance Task Force
Employment Benefits Advisory Group
Employment Benefits Task Force
Financial Instruments Advisory Group
International Strategy Technical Working Group
Public Private Partnerships Task Force
Public Sector Accounting Discussion Group
News Listings
Volunteer Opportunities
Auditing and Assurance Standards Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Meetings and Events
Committees
AASB Steering Committee
Audit Evidence Advisory Group
Audits of Less Complex Entities Advisory Group
Extended External Reporting Assurance Advisory Group
Group Audit Advisory Group
Identifying and Assessing Risks Advisory Group
Public Sector Auditing Standards Review Task Force
Securities Regulations Advisory Group
Task Force on Reporting Implications of Canadian Auditing Standards
News Listings
Volunteer Opportunities
Standards
Sustainability
Canadian Sustainability Disclosure Standards
Accounting
Part I: IFRS® Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part II: Accounting Standards for Private Enterprises
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part III: Accounting Standards for Not-for-Profit Organizations
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part IV: Accounting Standards for Pension Plans
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Public Sector
Public Sector Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
International Public Sector Accounting Standards Activities
Assurance
Canadian Standards on Quality Management
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Canadian Auditing Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Other Canadian Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Login
English
Français
Home
Accounting Standards Board
Committees
IFRS® Accounting Standards Discussion Group
IFRS Discussion Group – Guidelines for In-person Observers
AcSB
About
Meetings
Committees
News Listings
Volunteer Opportunities
IFRS® Discussion Group – Guidelines for In-person Observers
Although we try to accommodate all public observers at meetings of the IFRS® Discussion Group, the number of seats is limited. Accordingly, we cannot guarantee that all those wishing to observe proceedings in-person will be admitted to the meeting room. Observers wishing to attend meetings in-person should complete the In-person Observer Registration Form well in advance of the meeting. Observers registered to attend in person should advise the staff contact if they subsequently find they cannot attend, so that their places can be given to others.
Alternatively, individuals wanting to attend a meeting in-person but are unable to can register as a livestream observer.
Observers must register on arrival at the meeting, at which stage a name badge will be provided. Potential observers who have not given advance notification will be admitted to the meeting only if space permits.
Delegations of more than two people from the same organization will be admitted to the meeting, if space permits, only at the discretion of the Chair.
The IFRS Discussion Group's agendas are divided into items that are discussed in private (generally dealing with topics related to potential changes to IFRS Standards or administrative matters) and those that are open to the public. The Chair may determine that part of a meeting may be closed to public observation for an agenda item if the item involves a matter or material that the Group has agreed to receive on a confidential basis. During the meeting or any portion open to public observation, the Chair may direct that a meeting in session be cleared of public observers, temporarily or permanently, whenever the Chair determines that a discussion is likely to result in disclosure of matters that are normally dealt with in private.
The meeting agenda and timetable, and the extent, if any, to which the meeting is to be closed to public observation, will be posted in advance of the meeting on the AcSB website. The Chair may, at his or her discretion, determine to close any meeting previously announced as being open in whole or in part, or to open a meeting previously announced as being closed. Significant changes to meeting arrangements will be publicly announced if and as practicable. AcSB staff will advise registered public observers via email of any last minute changes, if possible. The Chair may adjourn any meeting in whole or in part to reconvene at another time, date, or place by an announcement at the meeting. The AcSB and IFRS Discussion Group do not accept any responsibility for losses or inconvenience caused by changes to timing or difficulties in accommodating members of the public.
IFRS Discussion Group documents and agenda item support material will not be provided to observers. Summaries will be emailed to registered observers prior to the meeting.
Observers are not permitted to participate in discussions at the meetings. Observers are also not permitted (without the consent of the Chair) to take photographs or operate video cameras in the meeting room. Mobile phones may not be operated in the meeting room.
Observers are asked to remain in the designated public seating area of the meeting room and not to enter the IFRS Discussion Group seating area.
Lunch (or dinner, as appropriate) is supplied to registered observers who have given at least two days’ advance notice of their attendance.
The Chair may eject or exclude any person in attendance at any meeting whenever the Chair deems it appropriate to preserve decorum, for health or safety reasons, or to terminate unacceptable behaviour.
The IFRS Discussion Group is unable to make hotel arrangements for observers.
The IFRS Discussion Group is unable to make telephone, fax, computer or copying facilities available for observers.