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February 27, 2025

Resource, In Brief

In Brief – PSAB’s Exposure Draft, “Intangible Assets, Proposed Section PS 3155”

Learn more about PSAB’s Exposure Draft, “Intangible Assets, Proposed Section PS 3155,” which is now out for comment. This resource covers key proposals and proposed modifications to IPSAS 31, Intangible Assets. It outlines how we aim to leverage international guidance to develop a standard that will work for the unique needs of Canadian public sector organizations. Read our In Brief and stay up to date on this important project!

February 21, 2025

Meeting Summary, Webpage

Medium and Small Practitioners Advisory Committee Meeting Notes – January 29, 2025

The Medium and Small Practitioners Advisory Committee held a meeting on January 29, 2025, and discussed Financial Statement Concepts, the Detailed Review of ASPE, and more. Read the meeting notes for full details!

February 20, 2025

Meeting Summary

PSAB Decision Summary – February 20, 2025

PSAB discussed responses to IPSASB’s Exposure Draft 92, “Tangible Natural Resources,” and Sustainability Reporting Standard Exposure Draft 1, “Climate-related Disclosures.” Read the Decision Summary for full details.

February 19-20, 2025

Meeting Summary

CSSB Decision summary – February 19-20, 2025

On February 19-20, 2025, the Canadian Sustainability Standards Board met in Montreal to discuss market questions and outreach activities; external environment considerations; the International Sustainability Standards Board’s guidance; the forthcoming Climate-first Guide, and more. For full details, read the decision summary.

February 11, 2025

Meeting Summary, Webpage

AcSB Decision Summary – February 11, 2025

The AcSB discussed Provisions – Targeted Improvements, Relief from Recognition of Intangible Assets and Amortization of Goodwill, the Preface, and more. Read the Decision Summary for full details.

February 5, 2025

Resource, Guidance

What You Need to Know about Effects of Climate-related Risks and Opportunities on ASPE Financial Statements: Awareness Document

The AcSB is exploring the potential impacts of climate change on businesses and financial reporting under Accounting Standards for Private Enterprises (ASPE).

In this third installment, we dive into climate-related factors and its potential impacts on financial instruments, including fair value measurement, as well as consolidation and control.

This ongoing series equips organizations with the insights needed to navigate climate-related matters—and financial reporting under ASPE.

January 23, 2025

Meeting Summary, Webpage

AcSB Decision Summary – January 23, 2025

The AcSB discussed Agriculture, Pension Plans, its Annual and Strategic Plans, and more. Read the Decision Summary for full details.

January 21, 2025

Meeting Summary, Webpage

AASB Decision Summary – January 21, 2025

The Auditing and Assurance Standards Board (AASB) discussed the IAASB’s topic on Listed Entity/Public Interest Entity Track-2, the Compilations of Future-oriented Financial Information, the AASB’s Annual and Strategic Plans, and the Performance Assessment Report. Read the decision summary for more.

January 14, 2025

Resource, Webinar

On-demand Webinar – Understanding CSDS 1 & CSDS 2: Incorporating Global Sustainability Reporting Standards in the Canadian Context

Watch our on-demand webinar to discover CSDS 1 and 2, Canada’s first sustainability disclosure standards. Learn how we adapt global standards for Canada and get insights into the 2025-2028 Strategic Plan consultation. 

January 7, 2025

Document for Comment

Strategic Plan

The Canadian Sustainability Standards Board (CSSB) is inviting feedback on its 2025-2028 Proposed Strategic Plan, outlining priorities for advancing sustainability disclosure standards in Canada. These priorities will inform the Board’s work plans over the coming years. Review our plan.