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.

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