FRASCanada
April 10, 2024
News, Webinar
Join us for an interactive session to learn more about Canada’s first proposed Canadian Sustainability Disclosure Standards (CSDS). Participate in our live webinar on April 10, 2024, to discuss and ask questions about the Exposure Drafts on CSDS 1 and CSDS 2, and the Consultation Paper on Criteria for Modification Framework. Webinar will be live in English with simultaneous translation to French. Register now!
March 13, 2024
Document for Comment, News
The Canadian Sustainability Standards Board (CSSB) wants your feedback on its Exposure Draft, CSDS 2, Climate-related Disclosures. The Standard includes proposed requirements for disclosing climate-related risks and opportunities. Read our Exposure Draft and submit your comments to have your say in the adoption of sustainability disclosure standards in Canada. We welcome feedback until June 10, 2024.
The Canadian Sustainability Standards Board (CSSB) wants your feedback on its Exposure Draft, CSDS 1, General Requirements for Disclosure of Sustainability-related Financial Information. Read our Exposure Draft and submit your comments to have your say in the adoption of sustainability disclosure standards in Canada. We welcome feedback until June 10, 2024.
News, Document for Comment
The Canadian Sustainability Standards Board (CSSB) Consultation Paper, Proposed Criteria for Modification Framework, is now open for comment. The Paper sets out how the Board proposes to introduce changes, if required, to IFRS Sustainability Disclosure Standards for use in Canada. Submit your comments to the CSSB by June 10, 2024
Resource, In Brief
The CSSB has issued two Exposure Drafts, “CSDS 1, General Requirements for Disclosure of Sustainability-related Financial Information,” and “CSDS 2, Climate-related Disclosures.” This webpage provides a plain and simple overview of the Exposure Drafts and ways you can provide your input.
News
Canada’s first proposed Canadian Sustainability Disclosure Standards (CSDS) are out for public comment until June 10, 2024. Exposure Drafts on CSDS 1, General Requirements for Disclosure of Sustainability-related Financial Information, and CSDS 2, Climate-related Disclosures align with the 2023-released IFRS S1 and S2 global baselines, with modifications introduced to align with Canadian-specific needs. Also out for comment is a paper discussing how the CSSB proposes to introduce changes, if required, to IFRS Sustainability Disclosure Standards for use in Canada. The Board will be offering a variety of ways to take part in the consultation, ensuring a wide range of perspectives are considered before finalizing the proposals.
March 7, 2024
Resource, Article
Short on time but want to know about our proposed changes to the fraud audit standard? Find out how our proposals will impact you as an auditor, management, or a user of financial information. Read more about key changes to the standard.
March 6, 2024
Meeting Summary, Webpage
The Not-for-Profit Advisory Committee discussed Contributions, financial statement concepts, Revenue, guidance, and more. Read the meeting notes for full details.
March 5, 2024
Share your views on the AASB’s Exposure Draft, “Proposed Amendments to CAS 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements.” Read more about the proposed standard and related conforming and consequential amendments. Respond to our Exposure Draft by May 6, 2024, and have your say!
March 1, 2024
The IFRS Accounting Standards Discussion Group wants to hear about the challenges you face when applying IFRS Accounting Standards. Submit your issue by March 15, 2024, for consideration as a discussion topic at our May 14, 2024, meeting.