AcSB Decision Summary – January 26, 2023

Start date:

End date:

Location: Toronto

In February 2023, 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:

Rel­e­vance of Fi­nan­cial Re­port­ing

  • Scal­ing the Stan­dards

IFRS® Accounting Standards

  • Second Comprehensive Review of the IFRS for SMEs® Accounting Standard

Due Process

  • AcSB’s Annual Plan


  • AcSB’s Advisory Committees’ and Groups’ Terms of Reference and Statements of Operating Procedures An­nual Plan

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

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