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AcSB Strategic Plan
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The AcSB is deliberating the feedback on the Consultation Paper
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Amendments to the Fair Value Option (IAS 28)
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The IASB issued amendments to IAS 28 Amendments to the Fair Value Option for Investments in Associates and Joint Ventures in June 2026
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Amortised Cost Measurement
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The IASB is conducting research to inform the scope of the project
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Business Combinations – Disclosures, Goodwill and Impairment
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The IASB is currently deliberating comments on its Exposure Draft
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Carbon Credits
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The AcSB is performing research to understand pollutant pricing mechanisms and the accounting for carbon credits
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Crypto-asset Activities
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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.
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Equity Method
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The IASB is deliberating comments on its Exposure Draft
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Financial Instruments with Characteristics of Equity
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The IASB is currently deliberating comments on their Exposure Draft
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Intangible Assets
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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
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Post-implementation Review of IFRS 16 Leases
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The IASB is deliberating comments on its Request for Information
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Post-implementation Review of IFRS 9 – Hedge Accounting
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The IASB issued a Request for Information, “Post-implementation Review of IFRS 9 and IFRS 7—Hedge Accounting Requirements" in September 2026
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Provisions – Targeted Improvements
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The IASB is deliberating comments on its Exposure Draft
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Rate-regulated Activities
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The AcSB will ballot the new Standard and complete its endorsement process
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Risk Mitigation Accounting
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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
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Statement of Cash Flows and Related Matters
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The IASB commenced its research project in September 2024 and is conducting research to inform the scope of its project
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