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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.

The AcSB proposes amendments to Sections 1582, Business Combinations, and Section 3064, Goodwill and Intangible Assets. These proposals would allow private enterprises to amortize goodwill and provide optional relief from recognizing intangible assets acquired in a business combination. Learn about these proposals and how to share your views by January 31, 2026.

Have you faced any challenges applying Section PS 2601 (Foreign Currency Translation), Section 3041 (Portfolio Investments), or Section PS 3450 (Financial Instruments)? If so, we want to hear from you. Share your experience and complete our survey by December 12, 2025.

The IFRS Accounting Standards Discussion Group wants to hear about the challenges you face when applying IFRS Accounting Standards. Submit your issue by October 17, 2025, for consideration as a discussion topic at our December 9, 2025, meeting.