ASPE projects — Updated in the last 3 months | Deloitte CFR
| Title | Description | Last step | Date Added |
|---|---|---|---|
| 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. | Mar 29, 2023 | |
| Improvements to Accounting for Common Control Combinations [ED] | This project clarifies that financial instruments acquired in a common control transaction should be measured using the principles in Section 3840 | Exposure draft | Mar 31, 2023 |
| Scaling the Standards [Research] | As part of the AcSB’s 2022-2027 Strategic Plan, the AcSB committed to exploring scaling the standards for non-listed entities to better meet different reporting needs. | Mar 29, 2023 |