Meetings and Events

On October 1 and 4, 2024, the Canadian Sustainability Standards Board (CSSB) met virtually to provide final approval on the Feedback Statement and the Basis for Conclusions for Canadian Sustainability Disclosure Standards 1 and 2, as well as on the CSSB Strategic Plan.

The AcSB discussed Relief from Recognition of Intangible Assets, and Amortization of Goodwill, Contributions, Agriculture, Related Party Combinations, Detailed Review of ASPE, Climate-related and Other Uncertainties in the Financial Statements, Reporting Controlled and Related Entities, Part IV priorities, and more. Read the Decision Summary for full details.

The Group discussed Distinguishing between a Lease Modification and an Extinguishment of a Lease Liability, IFRS 18 Implementation Issues, Derecognition of Financial Liabilities Settled Using Electronic Payment Systems, Disclosure of Revenue and Expenses for Reportable Segments and more. Read the meeting report for full details!

The Committee discussed Contributions, Detailed Review of ASPE, Evaluating the Preface, Financial Statement Concepts, and more.

The Committee held a meeting on July 18, 2024, and discussed the Detailed Review of ASPE, Financial Statement Concepts, and the Preface. Read the meeting notes for full details!

The AcSB discussed Relief from Recognition of Intangible Assets, Amortization of Goodwill, Power Purchase Agreements, the Annual Plan, and more. Read the Decision Summary for full details.

The AcSB discussed Contributions, Business Combinations – Disclosures, Goodwill and Impairment, Intangibles, Insurance Contracts with Cash Surrender Value, Climate-related and Other Uncertainties in the Financial Statements, and more. Read the Decision Summary for full details.

The Accounting Standards Oversight Council met on June 4, 2024, to discuss the Public Sector Accounting Board's and Accounting Standards Board's activities and related matters. Read the full report for more information.

The AcSB discussed Application Questions, Contributions, Detailed Review of Accounting Standards for Private Enterprises, Carbon Credits Research, and more. Read the Decision Summary for full details.

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch this on-demand webinar to learn about current accounting standards projects and recent amendments in Parts II, III and IV of the CPA Canada Handbook – Accounting.