Research projects
- Evaluating the Preface to the CPA Canada Handbook – Accounting [Research]
- As part of the AcSB’s 2022-2027 Strategic Plan, the AcSB committed to evaluating the CPA Canada Handbook – Accounting’s Preface to assess whether the applicability of each framework to each reporting entity category meets current needs.
- Financial Statement Concepts [Research]
- The purpose of the project is to amend the guidance in Section 1000, Financial Statement Concepts, of Part II of the CPA Canada Handbook - Accounting to be consistent with the IASB’s Conceptual Framework.
- Subsequent Measurement of Goodwill and Recognition of Acquired Intangible Assets [Research]
- The AcSB is performing research to better understand the current challenges with the recognition of intangible assets acquired in a business combination and the subsequent measurement of goodwill