Meetings and Events

At its upcoming meeting, the Group will discuss several topics: IFRS 9 Financial Instruments and IFRS 16 Leases – Distinguishing Between a Lease Modification and an Extinguishment of a Lease Liability; IFRS 18 Presentation and Disclosure in the Financial Statements – Implementation Issues; IFRS 9 – Derecognition of Financial Liabilities Settled Using Electronic Payment Systems; IFRS 8 Operating Segments – Disclosure of Revenue and Expenses for Reportable Segments; and more. Don’t miss out on the latest IFRS news! Register now to observe our meeting via livestream. 

The AcSB is holding roundtable discussions to seek your input on our Exposure Draft, “Improvements to Presentation and Disclosure of Investments for Pension Plans.” Join us for the English session on September 9, 2024, or the French session on September 10, 2024. Register now to share your feedback!

The AcSB discussed Relief from Recognition of Intangible Assets, Amortization of Goodwill, Power Purchase Agreements, the Annual Plan, and more. Read the Decision Summary for full details.

The AcSB discussed Contributions, Business Combinations – Disclosures, Goodwill and Impairment, Intangibles, Insurance Contracts with Cash Surrender Value, Climate-related and Other Uncertainties in the Financial Statements, and more. Read the Decision Summary for full details.

The AcSB discussed Application Questions, Contributions, Detailed Review of Accounting Standards for Private Enterprises, Carbon Credits Research, and more. Read the Decision Summary for full details.

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch this on-demand webinar to learn about current accounting standards projects and recent amendments in Parts II, III and IV of the CPA Canada Handbook – Accounting.  

The Group discussed Consideration of OECD Pillar Two GloBE Rules When Accounting for Deferred Tax Assets, Assessment of Cash-generating Units in a Production Facility with Multiple Production Lines When One of the Products Has a Declining Market Demand, and more. Read the meeting report for full details!

The AcSB discussed Financial Statement Concepts, Contributions, its performance report, and more. Read the Decision Summary for full details.

The AcSB discussed Financial Instruments with Characteristics of Equity, Climate-related Risks and Opportunities, Subsequent Measurement of Goodwill and Acquired Intangible Assets, Contributions, the Guidance Framework and more. Read the Decision Summary for full details.

The Accounting Standards Oversight Council met on February 27, 2024, to discuss the Public Sector Accounting Board’s and the Accounting Standard Board’s activities and related matters. Read the full report for more information.