AcSB Decision Summary – January 22, 2026
The AcSB discussed December 2025 meeting recommendations from the IFRS® Accounting Standards Discussion Group; National Instrument 52-112, Non-GAAP and Other Financial Measures Disclosure; Contributions; its annual plan; its strategic plan; and more. Read the decision summary for full details.
AcSB Decision Summary – December 11, 2025
The AcSB discussed its ROMRS Project Summary, Performance Report, Financial Statement Concepts project, Guidance Framework: Part IV/IFRS 18, Part IV Agenda Consultation, Annual Plan, and more. Read our Decision Summary for full details.
AcSB Decision Summary – November 12-13, 2025
The AcSB discussed Revenue – Control Model, Guidance Framework: Equity Method and Going Concern, Contributions, Annual Plan, Strategic Plan, and more. Read the decision summary for full details.
On-demand Webinar – AcSB Consultation Paper, “Detailed Review of Accounting Standards for Private Enterprises”
Are you a Canadian private enterprise, a user of their financial statements, or a practitioner familiar with private enterprise financial reporting? Watch our recorded webinar to learn more about the application issues and proposed solutions discussed in the AcSB’s Consultation Paper, “Detailed Review of Accounting Standards for Private Enterprises.” We also outlined how you can share your views during our comment period. Watch it now and stay up to date with our project!
AcSB Decision Summary – October 21, 2025
The AcSB discussed Retractable or Mandatorily Redeemable Shares, met with members of the International Accounting Standards Board and Canadian Securities Administrators, and more. Read our Decision Summary for full details.
On-demand Webinar – AcSB Consultation Paper, “Detailed Review of Accounting Standards for Private Enterprises”
Are you a Canadian private enterprise, a user of their financial statements, or a practitioner familiar with private enterprise financial reporting? Watch our recorded webinar to learn more about the application issues and proposed solutions discussed in the AcSB’s Consultation Paper, “Detailed Review of Accounting Standards for Private Enterprises.” We also outlined how you can share your views during our comment period. Watch it now and stay up to date with our project!
IFRS® Accounting Standards Discussion Group Meeting Report – September 18, 2025
The Group discussed Application Issues with the Statement of Cash Flows, IFRS 18: Classification of Foreign Exchange Differences, IFRS 18: Classification of Income and Expenses from “Other Assets,” IFRS 19: Subsidiaries Without Public Accountability: Disclosures, IFRS 9: Amendments to the Derecognition of Financial Liabilities and more. Read the meeting report for full details!
AcSB Decision Summary – September 16-17, 2025
The AcSB discussed Rate-regulated Activities, IFRS® 16 Leases, Reporting Controlled and Related Entities for Not-for-Profits, Agriculture, its Annual Plan, Strategic Plan, Due Process, and more. Read the Decision Summary for full details.
AcSB Decision Summary – July 15, 2025
The AcSB discussed Agriculture, Detailed Review of ASPE, Financial Statement Concepts, Part IV Work Plan Survey, IFRS® Accounting Standards Discussion Group topics, and more. Read the Decision Summary for full details.