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Join us for a virtual roundtable discussion on the AcSB’s Consultation Paper, “Improvements to Section 4450, Reporting Controlled and Related Entities by Not-for-Profit Organizations.” Our French roundtable is October 28, 2026, and our English roundtable is October 29, 2026. Don’t miss your chance to share your feedback with our team. Register now to save your spot!

The IFRS Accounting Standards Discussion Group wants to hear about the challenges you face when applying IFRS Accounting Standards. Submit your issue by October 16, 2026, for consideration as a discussion topic at our December 8, 2026, meeting.

Want to help shape the future of global accounting standards? If so, the AcSB needs you on its IFRS Accounting Standards Discussion Group! Apply to be a volunteer member by October 30, 2026.

The AcSB is seeking feedback on its Consultation Paper, “Improvements to Section 4450, Reporting Controlled and Related Entities by Not-for-Profit Organizations,” including our proposals to: identify and assess relationships with related and controlled entities; enhance definitions of control and significant influence; and strengthen disclosure requirements for users to better understand these relationships. Read more and submit your comments by February 26, 2027.

The AcSB wants your views on our proposed improvements to Section 4450, including a new control model to evaluate relationships between NFPOs, changes to the definition of “significant influence,” clarification of relationships with profit-oriented enterprises, and an enhanced disclosure framework. Read our In Brief for an overview of key proposals and more on how you can respond.

Do you have questions about how to determine when there is a change in the carrying amount of productive biological assets managed on a collective basis? Read our non-authoritative resource, which is intended to support the application of Section 3041.

Did you know that the AcSB created a transition resource group to support the implementation of IFRS 20 Regulatory Assets and Regulatory Liabilities in Canada? We want to hear from you! If you are facing challenges, submit your issue for consideration. The Group discusses Canadian implementation issues that meet its agenda criteria. 

What challenges and opportunities lie ahead for financial reporting? In two panel discussions hosted by the AcSB on June 3, 2026, standard setters, regulators, preparers, and users shared perspectives on implementing IFRS 18 Presentation and Disclosure in Financial Statements and the evolving future of corporate reporting. Key themes included improving comparability, the role of management-defined performance measures, technology's impact on reporting, and the importance of balancing innovation with stability. Read our article for key takeaways and access the on-demand recordings and transcripts for full details on the sessions.

The AcSB discussed Detailed Review of Accounting Standards for Public Enterprises, Guidance Framework, Package of Minor Amendments, and Derecognition of Financial Liabilities. Read the decision summary for full details.

The IFRS Accounting Standards Discussion Group wants to hear about the challenges you face when applying IFRS Accounting Standards. Submit your issue by July 17, 2026, for consideration as a discussion topic at our September 17, 2026, meeting.