AcSB Decision Summary – November 10-11, 2021
Start date:
End date:
Location: Toronto
In November 2021, 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
- Disclosure Initiative – Subsidiaries without Public Accountability
- Disclosure Initiative – Targeted Standards-Level Review
- Management Commentary
IFRIC Tentative Agenda Decision (TAD)
- Cash Received via Electronic Transfer as Settlement for a Financial Asset
Standards for Pension Plans
Due Process
- AcSB’s Advisory Committees
- Not-for-Profit Advisory Committee
- Private Enterprise Advisory Committee
- Pension Plan Working Group
- Draft Strategic Plan
- Due Process Manual
- Translation
Review the Executive Summary on the AcSB's Web site.