Roundtable Discussions – Stakeholder views sought on the its Exposure Draft, Combinations

Meeting Details


February 24 - March 24, 2020


February 24, 2020 (10 am – 12 pm EST), March 10, 2020 (1 pm – 3 pm EST), March 24, 2020 (10 am – 12 pm EST)


CPA Canada offices AND! Video Conference
277 Wellington Street West
Toronto ON M5V 3H2

Staff Contact(s)

Mohamed Hassanali, CPA, CA

Principal, Accounting Standards Board

Andrew White, CPA, CA

Senior Principal, Accounting Standards Board

Register – In-person Roundtable

Participate by attending this in-person roundtable. The working language will be English.

Register – Video Conference Roundtables

Participate by attending a video conference roundtable. We are offering opportunities in both English and French.

Share Your Views 

The Accounting Standards Board (AcSB) issued its Exposure Draft, Combinations, and we need your feedback!

We are holding two roundtable discussions to hear your views on the proposals.

Why Attend?

The AcSB has proposed, subject to comments received, to introduce a new standard in Part III to account for the combination of two or more NFPOs.

We will be discussing the AcSB’s proposals on:

  • the scope of the new standard;
  • the criteria to determine when a combination is accounted for as a merger or as an acquisition;
  • the measurement and disclosure guidance on how to account for a merger or acquisition; and
  • the proposed effective date.

Your input is critical to help us determine if we should consider any changes to the proposals before finalizing the standard.

Take advantage of this opportunity to provide your views directly to senior AcSB representatives in an open forum discussion.

If you are unable to attend one of the scheduled roundtables, contact us so we can consider alternative ways to obtain your input.