AcSB Decision Summary – October 13-14, 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 – Targeted Standards-Level Review
- Management Commentary
- Post-implementation Review – IFRS 9
IFRIC Tentative Agenda Decision (TAD)
- Cash Received via Electronic Transfer as Settlement for a Financial Asset
Due Process
- AcSB’s Advisory Committee: IFRS® Discussion Group
- Annual Plan
- Draft Strategic Plan
- Strategic Plan Research
Review the Executive Summary on the AcSB's Web site.