AcSB
August 20, 2026
Resource, Guidance
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.
August 13, 2026
News
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.
July 16, 2026
Resource, Article
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.
July 15, 2026
Meeting Summary
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.
June 30, 2026
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.
June 22, 2026
The Reporting and Assurance Standards Oversight Council and the standard‑setting Boards have released their 2025-2026 Annual Reports, outlining standards activity, engagement, and oversight to demonstrate transparency and accountability. Read the reports to learn more about their respective years in review.
June 10, 2026
The AcSB discussed relief from recognition of intangible assets and amortization of goodwill, reporting controlled and related entities by not-for-profit organizations, and more. Read the decision summary for full details.
June 1, 2026
How do new or amended IFRS® Accounting Standards make their way into the CPA Canada Handbook – Accounting? Find out via this overview of the due process activities we completed in support of changes made to Part I of the Handbook in 2025.
May 26, 2026
Resource, Webinar, Video
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 recording to learn about current accounting standards projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting.
May 21, 2026
Document for Comment
The AcSB wants your input on its 2027-2032 Draft Strategic Plan! Our proposed strategies focus on fostering meaningful engagement, delivering high-quality accounting standards, supporting effective implementation and application, and expanding international influence. Share your views and help us shape our strategic direction for the next five years!