Accounting Standards Board - FRAS Canada
2024年12月3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 …
About the AcSB - FRAS Canada
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.
User Advisory Committee - FRAS Canada
The purpose of the Committee is to assist the AcSB in understanding how users, including investors and investment professionals, credit granters in financial institutions, equity and …
IFRS® Accounting Standards Discussion Group - FRAS Canada
The Accounting Standards Board (AcSB) established the IFRS ® Accounting Standards Discussion Group in November 2009 to implement and maintain a regular public forum to …
On-demand – Webinar – Domestic Accounting Standards Update …
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 …
Initial Application of IFRS 17 and IFRS 9―Comparative Information ...
2021年8月4日 · AcSB Decision Summary – September 15-16, 2021 . The AcSB discussed its draft response letter to the International Accounting Standards Board’s (IASB) Exposure Draft, …
Meetings and Events - FRAS Canada
2024年10月16日 · AcSB Decision Summary – October 16, 2024 . The AcSB discussed the Equity Method, Related Party Combinations, Climate-related and Other Uncertainties in Financial …
Canadian Sustainability Standards Board - FRAS Canada
The Canadian Sustainability Standards Board (CSSB) works with the International Sustainability Standards Board (ISSB) to support the uptake of ISSB standards in Canada, highlighting key …
AcSB Exposure Draft – Pension Plans - FRASCanada.ca
The Accounting Standards Board (AcSB) proposes, subject to comments received following exposure, to amend PENSION PLANS, Section 4600 in Part IV of the CPA Canada Handbook …
The AcSB proposes in paragraphs 4600.32F(c)-(d) that pension plans qualitatively disclose the types of investment income that include embedded investment expenses, and the types of …