Financial Reporting & Assurance Standards (<scp>FRAS</scp>) Canada Corner
Bibliographic record
Abstract
FRAS Canada Corner is a quarterly update from Canada's financial reporting and assurance standards-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).These updates focus on the Boards' meeting discussions, commentary on proposed standards, and status updates on active projects.Information discussed at Board meetings has been organized by topic.The column reflects Board decisions and discussion topics available at the time of publication.Learn more about the topics from our podcasts, videos, and other features as well as the latest information on the Boards' activities at FRASCanada.ca.La rubrique Bulletin de NIFC Canada fait le point, chaque trimestre, sur les travaux des conseils canadiens de normalisation 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 d'information sur la durabilit (CCNID).Le bulletin offre des comptes rendus des discussions lors des runions des conseils, prsente des observations sur les normes proposes et fait le point sur des projets en cours.Il reflte les dcisions et sujets de discussion des conseils au moment de la publication.Les discussions des conseils sont organises par sujet.Le site Web NIFCCanada.ca offre de plus amples renseignements ainsi que des balados, des vidos et les plus rcentes nouvelles relatives aux activits des conseils.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.033 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".