Skip to main content

IFRS® Accounting Standards


Active Projects

CPA Canada Handbook

CPA Canada Handbook – Accounting, Part I contains all the IFRS® Accounting Standards, set by the International Accounting Standards Board and endorsed by the AcSB. It's available in print and online.


May 14, 2024 Meeting Summary, Webpage
IFRS® Accounting Standards Discussion Group Recording – May 14, 2024

Watch the video recording of our Group’s May meeting. Agenda topics included IAS 12: Accounting for Deferred Tax Assets under OECD Pillar Two GloBE Rules, IAS 36: Assessment of Cash Generating Units (CGUs) in a Production Facility with Multiple Production Lines When One of the Products Has a Declining Market Demand, and more. Don’t miss out on the latest IFRS news! Watch our meeting for a limited time, on demand.

April 23, 2024 Document for Comment, International Activity, News
AcSB Exposure Draft – Business Combinations – Disclosures, Goodwill and Impairment

The AcSB issued its Exposure Draft that 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 by June 14, 2024. 

April 18, 2024 News
Addendum to the Exposure Draft Third edition of the IFRS for SMEs® Accounting Standard

The IASB’s recently released Exposure Draft, “Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard,” supplements the Exposure Draft published in September 2022. We encourage you to respond directly to the IASB by July 31, 2024, to help shape accounting standards for SMEs.