Revised – AcSB Due Process Manual

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Jan 31, 2022

On January 31, 2022, the Accounting Standards Board (AcSB) issued a revised version of its Due Process Manual. The changes were made to clarify certain processes and better support the Board in responding to stakeholder needs on a timely basis.

Specifically, the changes relate to:

  • establishing a clear due process for Accounting Guidelines;
  • clarifying the process for when a Board member dissents on issuing a consultation paper, an Exposure Draft, a new standard or an amendment; and
  • modifying the length of the comment period for Exposure Drafts.

Review the press release and manual on the AcSB's website.

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