2025年1月23日 · The Accounting Standards Board (AcSB) is an independent body with the authority to establish accounting standards for use by all Canadian entities outside the public sector. We serve the public interest by establishing standards for financial reporting by all Canadian private sector entities and by contributing to the development of ...

The Accounting Standards Board (AcSB) is an independent body with the authority to develop and establish accounting standards for use by all Canadian entities outside the public sector.

In Canada, accounting standards for all entities outside the public sector are issued by the Accounting Standards Board (AcSB). The AcSB adopted IFRS ® Standards as the accounting standards used by publicly accountable enterprises.

2024年12月12日 · The AcSB discussed Subsequent Measurement of Goodwill and Acquired Intangibles, Equity Method, Detailed Review of ASPE, Agriculture and Inventories, its Annual Plan, and more. Read the Decision Summary for full details.

2023年11月6日 · • In December 2022, the AcSB amended Section 4600, Pension Plans to introduce new measurement and disclosure guidance for guaranteed annuity contracts, commonly referred to as“buy-in” annuitycontracts. • The AcSB explored providing relief from certain existing disclosure requirements that would

2024年2月27日 · The AcSB serves the public interest by establishing standards and guidance for financial reporting by all Canadian entities outside the public sector and by contributing to the development of internationally accepted financial reporting standards.

2024年11月13日 · The Accounting Standards Board (AcSB) is an independent body with the authority to establish accounting standards for use by all Canadian entities outside the public sector. We serve the public interest by establishing standards for financial reporting by all Canadian private sector entities and by contributing to the development of ...

The AcSB’s Annual Plan describes the key activities and project milestones for 2024-2025. Read about our progress on objectives from our five-year strategic plan.

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.

2025年3月3日 · The AcSB is proposing narrow-scope amendments to Section 3041, Agriculture. These amendments aim to address concerns regarding certain disclosures for agricultural inventories and provide targeted clarifications on the accounting for productive biological assets.