|
AcSB Strategic Plan
|
The AcSB is deliberating the feedback on the Consultation Paper
|
|
|
Amortised Cost Measurement
|
The IASB is conducting research to inform the scope of the project
|
|
|
Business Combinations – Disclosures, Goodwill and Impairment
|
The IASB is currently deliberating comments on its Exposure Draft
|
|
|
Carbon Credits
|
The AcSB is performing research to understand pollutant pricing mechanisms and the accounting for carbon credits
|
|
|
Crypto-asset Activities
|
The AcSB conducted research to help it further develop its understanding of crypto-asset activities in Canada and around the world. Initial research findings indicated a limited prevalence of crypto-asset activities among Canadian publicly traded entities. The Board decided to incorporate this initiative into its broader research on intangible assets, while continuing to monitor developments in Canadian crypto-asset activities.
|
|
|
Equity Method
|
The IASB is deliberating comments on its Exposure Draft
|
|
|
Financial Instruments with Characteristics of Equity
|
The IASB is currently deliberating comments on their Exposure Draft
|
|
|
Intangible Assets
|
The AcSB is undertaking research to get a better understanding on the types of intangibles that are gaining prevalence in the Canadian market and the information required by financial statement users
|
|
|
Post-implementation Review of IFRS 16 Leases
|
The IASB is deliberating comments on its Request for Information
|
|
|
Post-implementation Review of IFRS 9 – Hedge Accounting
|
The IASB issued a Request for Information, “Post-implementation Review of IFRS 9 and IFRS 7—Hedge Accounting Requirements" in September 2026
|
|
|
Provisions – Targeted Improvements
|
The IASB is deliberating comments on its Exposure Draft
|
|
|
Rate-regulated Activities
|
The AcSB balloted the new Standard and plans to incorporate it into Canadian GAAP in December 2026
|
|
|
Risk Mitigation Accounting
|
The IASB issued its Exposure Draft, “Risk Mitigation Accounting,” in December 2025
The AcSB issued an Exposure Draft that corresponds to the IASB Exposure Draft
|
|
|
Statement of Cash Flows and Related Matters
|
The IASB commenced its research project in September 2024 and is conducting research to inform the scope of its project
|
|