AcSB Decision Summary – November 16-17, 2022

Start date:

End date:

Location: Toronto

In December 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® Accounting Standards

  • Second Comprehensive Review of the IFRS for SMEs Accounting Standard

Relevance of Financial Reporting

  • Strategic Research
  • Sustainability Reporting
  • Discussion with Representatives from the CSA
  • Public Sector Accounting Board (PSAB) Update


  • Crypto-as­set Ac­tiv­i­ties
  • Goodwill

Due Process

AcSB’s Advisory Committees and Working Groups

  • Small Practitioners Working Group
  • IFRS® Discussion Group
  • Not-for-Profit Advisory Committee
  • Pension Plan Working Group
  • Private Enterprise Advisory Committee
  • User Advisory Committee


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

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