Research projects
- Climate-related and Other Uncertainties in the Financial Statements [Research]
- The purpose of this project is to explore whether and how financial statements can better communicate information about climate-related risks.
- Equity Method (Possible amendments to IAS 28) [Research]
- The IASB is undertaking research to assess whether application problems with the equity method as set out in IAS 28, Investments in Associates and Joint Ventures, can be addressed in consolidated and individual financial statements by identifying and explaining the principles of IAS 28
- 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.
- Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes) [Research]
- The objective of the project is to develop comprehensive guidance on the accounting for emissions trading schemes.
- Power Purchase Agreements - Proposed amendments to IFRS 9 and IFRS 7 [Research]
- Power Purchase Agreements - Proposed amendments to IFRS 9 and IFRS 7 [Research]
- Provisions (Possible Amendments to IAS 37) [Research]
- The IASB is updating its IAS 37 research to decide whether to start a project to develop proposals to amend aspects of IAS 37 and, if so, which aspects of IAS 37 to amend.