<scp>Financial Reporting &amp; Assurance Standards (FRAS)</scp> Canada Corner

FRAS Canada Corner is your quarterly update on the key discussions and decisions from Canada's reporting and assurance standard-setting boards: the Accounting Standards Board (AcSB), the Auditing and Assurance Standards Board (AASB), the Public Sector Accounting Board (PSAB), and the Canadian Sustainability Standards Board (CSSB).Each update provides insights from recent board meetings, highlighting progress on proposed standards and active projects.Organized by date, these summaries include direct links to project pages and full details, ensuring you have access to the most up-to-date information at the time of publication.For deeper insights, explore our other resources at FRASC anada.ca.Le Bulletin de NIFC Canada propose une mise jour trimestrielle des principales discussions et dcisions des organismes canadiens responsables de l'tablissement des normes en matire d'information financire et de certification : le Conseil des normes comptables (CNC), le Conseil des normes d'audit et de certification (CNAC), le Conseil sur la comptabilit dans le secteur public (CCSP) et le Conseil canadien des normes de durabilit (CCND).Chaque mise jour offre un aperu des plus rcentes runions de ces conseils et met en lumire les progrs raliss sur les normes proposes et les projets en cours.Organiss par date, ces rsums contiennent des liens directs vers les pages des projets et l'information complte leur sujet, pour vous permettre d'accder l'information la plus jour au moment de la publication.Pour en apprendre davantage, explorez nos autres ressources l'adresse NIFCCanada.ca. | AcSB Decision SummariesJuly 15, 2025-The AcSB discussed agriculture; the Consultation Paper, "Detailed Review of Accounting Standards for Private Enterprises" (ASPE); financial statement concepts; the Part IV Work Plan Survey; IFRS Accounting Standards Discussion Group topics; and more.Read the decision summary for full details.September 16-17, 2025-The AcSB discussed rate-regulated activities; IFRS 16 Leases; reporting controlled and related entities for not-for-profits; agriculture; its annual plan and strategic plan; due process; and more.Read the decision summary for full details.