AcSB Decision Summary – June 21-22, 2023

Start date:

End date:

Location: Toronto

In June 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:

Research

  • Crypto-asset Activities
  • Cash Flow Reporting

IFRS® Ac­count­ing Stan­dards

  • IFRS 9 Post-Implementation Review
  • Contractual Cash Flow Characteristics of Financial Assets
  • Supplier Finance Arrangements

Governance

  • Survey on Priorities
  • Sources of Guidance

Due Process

  • Project Plans
  • IFRS® Accounting Standards Discussion Group
  • Crypto-asset Working Group
  • Insurance Transition Resource Group
  • User Advisory Committee
  • Agriculture Advisory Group
  • Academic Advisory Committee

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

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