Skip to main content
Login
FRAS Canada
About FRAS Canada
Research Program
News Listings
Job Opportunities
Volunteer Opportunities
Contact
Councils
Accounting Standards Oversight Council
About
Terms of Reference
Members
Annual Reports
Meetings and Events
Timelines
Committees
Performance Review Committee
Nominating Committee
News Listings
Volunteer Opportunities
Auditing and Assurance Standards Oversight Council
About
Public-Interest
Terms of Reference
Members
Annual Reports
Meetings and Events
Timelines
Committees
Nominating and Governance Committee
News Listings
Volunteer Opportunities
Boards
Canadian Sustainability Standards Board
implementation-committee
Meetings and Events
News Listings
Accounting Standards Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Annual Plan
Meetings and Events
Committees
Academic Advisory Committee
Agriculture Advisory Group
IFRS® Discussion Group
IFRS® Interpretations Committee Member Support Group
Insurance Transition Resource Group
Not-for-Profit Advisory Committee
Pension Plan Working Group
Private Enterprise Advisory Committee
User Advisory Committee
News Listings
Volunteer Opportunities
Public Sector Accounting Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Meetings and Events
Committees
Concepts Underlying Financial Performance Task Force
Employment Benefits Advisory Group
Employment Benefits Task Force
Financial Instruments Advisory Group
International Strategy Technical Working Group
Public Private Partnerships Task Force
Public Sector Accounting Discussion Group
News Listings
Volunteer Opportunities
Auditing and Assurance Standards Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Meetings and Events
Committees
AASB Steering Committee
Audit Evidence Advisory Group
Audits of Less Complex Entities Advisory Group
Extended External Reporting Assurance Advisory Group
Group Audit Advisory Group
Identifying and Assessing Risks Advisory Group
Public Sector Auditing Standards Review Task Force
Securities Regulations Advisory Group
Task Force on Reporting Implications of Canadian Auditing Standards
News Listings
Volunteer Opportunities
Standards
Sustainability
IFRS® Sustainability Disclosure Standards
Accounting
Part I: IFRS® Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part II: Accounting Standards for Private Enterprises
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part III: Accounting Standards for Not-for-Profit Organizations
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part IV: Accounting Standards for Pension Plans
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Public Sector
Public Sector Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
International Public Sector Accounting Standards Activities
Assurance
Canadian Standards on Quality Management
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Canadian Auditing Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Other Canadian Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Login
English
Français
Home
IFRS® Accounting Standards
Documents for Comment
IFRS® Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Resources
IFRIC Agenda Decisions
Documents for Comment
Open for Comment
Closed for Comment
Open for Comment
Exposure Drafts
AcSB Exposure Draft – International Tax Reform – Pillar Two Model Rules (Amendments to IAS 12)
Submit a comment
Closed for Comment
Exposure Drafts
AcSB Exposure Draft – Lack of Exchangeability (Proposed amendments to IAS 21)
Exposure Draft
AcSB Exposure Draft – Non-current Liabilities with Covenants – Proposed Amendments to IAS 1 – December 2021
AcSB Exposure Draft – Subsidiaries without Public Accountability: Disclosures – December 2021
AcSB Exposure Draft – COVID-19-Related Rent Concessions beyond June 30, 2021 (Proposed amendment to IFRS 16)
Exposure Draft
AcSB Exposure Draft – Disclosure Requirements in IFRS Standards — A Pilot Approach
AcSB Exposure Draft – General Presentation and Disclosures
View Comments
AcSB Exposure Draft – Initial Application of IFRS 17 and IFRS 9―Comparative Information (Proposed amendment to IFRS 17) – August 2021
Exposure Draft
AcSB Exposure Draft – Lease Liability in a Sale and Leaseback
Exposure Draft
AcSB Exposure Draft – Regulatory Assets and Regulatory Liabilities
Exposure Draft
Supplier Finance Arrangements – Proposed amendments to IAS 7 and IFRS 7 – December 2021