AcSB
March 6, 2024
Meeting Summary, Webpage
The Not-for-Profit Advisory Committee discussed Contributions, financial statement concepts, Revenue, guidance, and more. Read the meeting notes for full details.
March 1, 2024
News
The IFRS Accounting Standards Discussion Group wants to hear about the challenges you face when applying IFRS Accounting Standards. Submit your issue by March 15, 2024, for consideration as a discussion topic at our May 14, 2024, meeting.
February 28, 2024
Meeting Summary
The Committee held a meeting on February 7, 2024, and discussed revenue – upfront non-refundable fees or payments, financial statement concepts, climate-related risks and opportunities, and more. Read the meeting notes for full details!
February 13, 2024
The AcSB discussed Business Combinations, Cash Flow Reporting, recommendations from the IFRS® Accounting Standards Discussion Group, its Guidance Framework, and more. Read the Decision Summary for full details, including how you can provide feedback on these initiatives.
February 7, 2024
Document for Comment, News
The AcSB issued its Exposure Draft, “Financial Instruments with Characteristics of Equity,” which corresponds to the IASB’s Exposure Draft on this topic. If you would like your feedback considered prior to our Board finalizing our comment letter, please respond to us by March 1, 2024.
January 23, 2024
The AcSB discussed Contributions, Subsequent Measurement of Goodwill and Acquired Intangible Assets, Scaling the Standards, the AcSB’s Annual Plan, and more. Read the Decision Summary for full details, including how you can provide feedback on these initiatives.
January 18, 2024
The Committee discussed Contributions, Recognition of intangible assets and amortization of goodwill and more. Read the meeting notes for full details.
January 16, 2024
Are you an accounting academic with an in-depth knowledge of research and theoretical concepts relevant to accounting standards? Want to help bridge the gap between academic research and accounting standard setting? If so, the AcSB needs you on its Academic Advisory Committee! Apply by February 23, 2024.
January 10, 2024
International Activity, News
Representatives of the Accounting Standards Board (AcSB) of Canada and the Accounting Standards Board of Japan (ASBJ) held their fifth bilateral meeting on January 8 and 9, 2024 in Montreal, Canada. The Boards provided updates on their respective activities and discussed agenda items in which both Boards have interest, such as power purchase agreements and climate-related and other uncertainties in the Financial Statements. Read the press release, available in English.
January 8, 2024
Are you part of the financial statement user community? Do you value decision-useful and reliable financial information? We want to hear from you! Help the AcSB better understand how users of financial statements make informed decisions. Apply to be a new member of the User Advisory Committee by February 29, 2024!