Upcoming AcSB Events

The AcSB is hosting some upcoming events regarding the Goodwill and Intangibles Exposure Draft and Detailed Review of ASPE Consultation Paper as summarized below. 

Exposure Draft: Relief from Recognition of Acquired Intangible Assets and Amortization of Goodwill

• As you may be aware, the AcSB has issued its Exposure Draft Relief from Recognition of Acquired Intangible Assets and Amortization of Goodwill. 
• The AcSB is hosting the following roundtables to seek feedback on the Exposure Draft:
  • Virtual (English) - November 24, 2025
  • Virtual (English) - January 19, 2026
  • Virtual (French) - January 20, 2026
• If you know anyone in your networks who might be interested in providing feedback on the Exposure Draft, please encourage them to attend our upcoming roundtables or respond via comment letter. 

Consultation Paper: Detailed Review of Accounting Standards for Private Enterprises (ASPE)

• The AcSB is hosting the following roundtables to seek feedback on its Consultation Paper, “Detailed Review of Accounting Standards for Private Enterprises (ASPE)":
  
  • Virtual (English) - Tranche 1 - November 4, 2025 
  • Virtual (French) - Tranche 1 - November 17, 2025 
  • Virtual (English) - Tranche 2 - December 5, 2025 
  • Virtual (French) - Tranche 2 - December 12, 2025 
• At the November 2025 roundtables, we will discuss the first tranche of issues related to:
  
  • Section 3063 Impairment of long-lived Assets;
  • Section 3065 Leases;
  • Section 3110 Asset Retirement Obligations;
  • Section 3475 Disposal of Long-lived Assets and Discontinued Operations; and
  • Section 3856 Financial Instruments.
• At the December 2025 roundtables, we will discuss the second tranche of issues related to:
  
  • Section 3031 Inventories;
  • Section 3400 Revenue;
  • Section 3462 Employee Future Benefits;
  • Section 3465 Income Taxes; and
  • Section 3870 Stock-based Compensation and Other Stock-based Pay.
• You can also submit your feedback on select topics included in the Consultation Paper through one of our Connect surveys.
• If you know anyone in your networks who might be interested in providing feedback on the Consultation Paper, please encourage them to attend our upcoming roundtables, complete a survey, or respond via comment letter.