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Beyond compliance – Promoting excellence in financial reporting
  • ASPE_AcSB Image
  • Basis for Conclusions – Clarifications to Sections 1591 and 3056

    Dec 08, 2016

    On December 8, 2016, the Accounting Standards Board (AcSB) released this document which sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

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  • Hans Hoogervorst discusses the IASB's future

    Dec 06, 2016

    On December 6, 2016, the International Accounting Standards Board (IASB) released a speech by IASB Chairman, Hans Hoogervorst, where he spoke about global current events and what to expect from the IASB in the upcoming year and beyond. This speech was given at the annual American Institute of Certified Public Accountants (AICPA) Conference on Current SEC and PCAOB Developments.

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  • Recent sustainability and integrated reporting developments

    Dec 06, 2016

    In December 2016, the United States Sustainability Accounting Standards Board (SASB) published it's first annual "State of Disclosure Report" and the International Integrated Reporting Council (IIRC) published the results of a first stakeholder feedback survey.

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  • FASB Chairman discusses international collaboration

    Dec 06, 2016

    On December 6, 2016, the Financial Accounting Standards Board (FASB) released a speech by FASB Chairman, Russell Golden, where he spoke about the FASB's priorities as the “Five Is” - one of which is “International”, during the annual AICPA Conference on Current SEC and PCAOB Developments.

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  • SEC Chief Accountant discusses IFRS in the US

    Dec 05, 2016

    On December 5, 2016, the Securities and Exchange Commission (SEC) released a speech by Wesley R. Bricker, the new Chief Accountant of the SEC, given at the annual American Institute of Certified Public Accountants (AICPA) Conference on Current SEC and PCAOB Developments. At the conference, he spoke about a broad range of topics, including IFRSs in the United States.

  • IFRS - IASB Image
  • IASB asked to consider adding a limited-scope project on IFRS 9 to its agenda

    Dec 05, 2016

    On December 5, 2016, the International Accounting Standards Board (IASB) released a staff paper for the upcoming IASB meeting dealing with IFRS 9, symmetric "make whole" and fair value prepayment options, and the assessment of the solely payments of principal and interest on the principal amount (SPPI) criterion.

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  • "Profession in Focus" Welcomes ISA's Clinton, Deloitte's Platt

    published Dec 07, 2016

    In this webcast, William Platt, Global Regulatory Leader at Deloitte Touche Tohmatsu Ltd., comments on the profession's transformative focus on continuous improvement, the importance of remaining agile in dynamic economic conditions, and the nature of global regulation. "From an audit profession regulation standpoint," he says, "regulators are more connected today than they’ve ever been.

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  • Public Sector Accounting Standards update: Changes at-a-glance

    published Dec 06, 2016

    Are you ready for the changes to PSAS and the impacts they will bring? Deloitte has released an informative 5-step guide outlining the key updates you need to be aware of to help you understanding which standards are changing, the impacts of those changes, and the effective dates. Download our guide to learn what you need to know to get started.

  • Your guide to ASPE for 2016 Image
  • Accounting Standards for Private Enterprises (ASPE): 2016 year-end update

    published Dec 06, 2016

    Deloitte has released the 2016 ASPE alert entitled: Accounting Standards for Private Enterprises (ASPE): 2016 year-end update; which focuses on the upcoming amendments to Section 1591: Subsidiaries and Section 3056: Interests in Joint Arrangements Implementation, recent and expected changes and an update on the recent changes to the Tax Act.

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  • Financial Reporting Insights - November 2016

    published Nov 09, 2016

    The appetite for information has been increasing across most organizations, and we’re not talking about just any old historical information, we’re talking about information that can help make timely, informed business decisions and provide real value to an organization

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  • Governance in a multidimensional environment

    published Nov 02, 2016

    Olivia Kirtley, a non-executive director of U.S. Bancorp, Papa John’s International, and ResCare, Inc., and president of the International Federation of Accountants, Dan Konigsburg, Managing Director, Global Center for Corporate Governance, Deloitte Touche Tohmatsu Limited, and Susan Hwang, partner in the Governance, Risk and Regulatory, Deloitte Canada, examine the multidimensional environment of subsidiary governance and highlight some leading practices organizations are taking to better align the governance of parents and their subsidiaries.

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