Recent Developments in Accounting and Assurance Standards

The following links are provided as a quick reference to help users keep abreast of recent developments in accounting and assurance standards. The websites include upcoming standards and their effective dates.

Accounting Standards Board (AcSB):

Accounting Standards

Part I:  IFRS® International Financial Reporting Standards 

Part II: Private Enterprises Accounting Standards

Public Sector

Public Sector Accounting Standards

Auditing and Assurance Standards

Canadian Auditing Standards

Canadian Standards on Quality Control

Other Canadian Auditing Standards


The Accounting Standards Board (AcSB) is an independent body with the authority to establish accounting standards for use by all Canadian entities outside the public sector. We serve the public interest by establishing standards for financial reporting by all Canadian private sector entities and by contributing to the development of internationally accepted financial reporting standards.