Active Projects of Standard-Setters and Other Bodies
Below is a list of standard-setting bodies that we actively monitor, which are most relevant to the entities we audit. The links provide more detailed information regarding active projects.
Canadian Standard-Setting Bodies
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Accounting Standards Board (AcSB): Part I—International Financial Reporting Standards (IFRS)
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Accounting Standards Board (AcSB): Part IV—Accounting Standards for Pension Plans
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Public Sector Accounting Board (PSAB): Public Sector Accounting Standards (PSAS)
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Auditing and Assurance Standards Board (AASB): Canadian Auditing Standards (CAS)
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Auditing and Assurance Standards Board (AASB): Assurance and Related Services Standards (Other than CASs)
International Standard-Setting Bodies
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International Accounting Standards Board (IASB): International Financial Reporting Standards (IFRS)
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International Public Sector Accounting Standards Board (IPSASB): International Public Sector Accounting Standards (IPSAS)
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International Auditing and Assurance Standards Board (IAASB): International Standards on Auditing (ISA)
We also monitor documents for comment issued by other bodies, such as the International Organization of Supreme Audit Institutions (INTOSAI).