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The Canadian Sustainability Standards Board (CSSB) met to discuss its engagement framework, 2026 Performance Report, and 2026-2027 Annual Plan. The CSSB also approved a project proposal to amend Canadian Sustainability Disclosure Standard 2, Climate-related Disclosures and its response letters to the SASB Standards Enhancement Project. For full details, read the decision summary.

PSAB invites interested and affected parties across Canada’s public sector to take the IPSASB Work Program Consultation Survey, open November 17, 2025, to February 17, 2026. Help shape global standards and ensure Canadian input is reflected.

The Group discussed Application of the Generally Accepted Accounting Principles Hierarchy to the amendments to IFRS 9 Financial Instruments, application issues for the Subsequent Measurement of Asset Retirement Obligations, and Considerations for Subsequent Events Disclosures. Read the meeting report for full details.

The AcSB discussed Revenue – Control Model, Guidance Framework: Equity Method and Going Concern, Contributions, Annual Plan, Strategic Plan, and more. Read the decision summary for full details.

The CSSB 2025–2028 Strategic Plan has been finalized after extensive consultation and assessment of Canada’s sustainability disclosure landscape. The Board’s three priorities are: establishing the CSSB as the reference source for Canadian Sustainability Disclosure Standards and supporting their implementation; including Indigenous Peoples in sustainability disclosure standard setting; and contributing to international standards. Read the plan and learn how feedback shaped it in the accompanying Feedback Statement.

The CSSB’s Updated 2025-2026 Annual Plan is based on its strategic priorities that focus on: advancing Canada’s role in global sustainability disclosure; including Indigenous Peoples in sustainability disclosure standard setting; and supporting the implementation of the Canadian Sustainability Disclosure Standards. Read more.

The AcSB has issued amendments to Section 3041, Agriculture, to remove certain disclosure requirements for agricultural inventories and provide targeted clarifications on the accounting for productive biological assets. The amendments are effective for fiscal years beginning on or after January 1, 2027, with earlier application permitted.

On October 29, 2025, the Canadian Sustainability Standards Board (CSSB) met virtually to discuss the feedback analysis and recommendations relating to the International Sustainability Standards Board’s SASB Standards Enhancement Project. The CSSB reviewed its “Commitment to Indigenous Peoples” statement and received an update on work relating to the ongoing effort to enhance outreach and communication with Indigenous Peoples.

The AcSB discussed Retractable or Mandatorily Redeemable Shares, met with members of the International Accounting Standards Board and Canadian Securities Administrators, and more. Read our Decision Summary for full details.

The AcSB wants your feedback on proposed amendments to ASPE that would allow private enterprises to amortize goodwill and provide optional relief from recognizing acquired intangible assets. Submit your comments by January 31, 2026.