AcSB Decision Summary – December 6-7, 2021

Start date:

End date:

Location: Toronto

In January 2022, the Ac­count­ing Stan­dards Board (AcSB) re­leased an ex­ec­u­tive sum­mary of dis­cus­sions and de­ci­sions with re­spect to the top­ics ad­dressed at this meet­ing.

The fol­low­ing top­ics were dis­cussed:

IFRS® Stan­dards

  • Classification of Debt with Covenants as Current or Non-Current
  • Post-implementation Review – IFRS 9

Relevance of Financial Reporting

  • Disclosure of Climate-related Matters

Due Process

  • AcSB’s Advisory Committees and Insurance Transition Resource Group
  • Insurance Transition Resource Group
  • Pri­vate En­ter­prise Ad­vi­sory Com­mit­tee
  • User Advisory Committee
  • Annual Plan
  • Draft Strategic Plan

Re­view the Ex­ec­u­tive Sum­mary on the AcSB's Web site.

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