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Beyond compliance – Promoting excellence in financial reporting
  • IFRS - IASB Image
  • Trustees appoint IASB Vice-Chair

    Oct 18, 2016

    On October 18, 2016, after their meeting in New Delhi, the Trustees of the IFRS Foundation, announced the appointment of Sue Lloyd as vice-chair of the International Accounting Standards Board. Ms. Lloyd succeeds to Ian Mackintosh who served as vice-chair from 2011 to 2016. Her term is effective November 1, 2016 and expires on December 31, 2018 when she will be eligible for a second term.

  • Leaf - sustainability (green) Image
  • How valuable is Integrated Reporting? Insights from best practice companies

    Oct 17, 2016

    In October 2016, the Center for Corporate Reporting (CCR) and the University of Leipzig, Germany released the first results of their study "How valuable is Integrated Reporting? – Insights from best practice companies," which was a joint research project on the benefits and challenges of the implementation of integrated reporting.

  • Canada Image
  • Cybersecurity Q&A

    Oct 14, 2016

    On October 14 2016, Blakes Lawyers released a Q&A on what Canadian companies need to know about the EU’s new data protection law.

  • CPA Canada - Regulations Image
  • CPA Canada supports improving Canada’s natural capital stewardship

    Oct 06, 2016

    On October 6, 2016, Chartered Professional Accountants of Canada (CPA Canada) issued a press release where they discuss the national effort to accelerate the measurement and valuation of Canada's natural capital to support more holistic and informed decision-making.

  • IAASB - Assurance Image
  • IAASB Amends Standards to Enhance Auditor Focus on Non-Compliance with Laws and Regulations

    Oct 05, 2016

    On October 5, 2016, the International Auditing and Assurance Standards Board (IAASB) released ISA 250 (Revised), "Consideration of Laws and Regulations in an Audit of Financial Statements," and conforming amendments to other International Standards, which respond to new requirements in the International Ethics Standards Board for Accountants (IESBA)’s "Code of Ethics for Professional Accountants addressing non-compliance with laws and regulations (NOCLAR)."

  • Securities - TSX Image
  • Advancing Innovation Roundtable Takes Shape

    Oct 04, 2016

    On October 4, 2016, TMX Group announced the members of the Advancing Innovation Roundtable, which include prominent senior executives from the investment and capital formation communities in Canada. Announced in August 2016, the Roundtable's mission is to deliver actionable recommendations on how to increase access to scale up capital for Canadian innovation economy companies as they grow beyond the seed and start-up stages.

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  • CAQ issues new audit alerts summarizing potential risk areas

    Oct 04, 2016

    On October 4, 2016, the Center for Audit Quality (CAQ) published two new member alerts, “Select Auditing Considerations for the 2016 Audit Cycle” (the “audit alert”) and “Select Auditing Considerations for the 2016 Audit Cycle for Brokers and Dealers” (the “broker-dealer alert”), that can help public company auditing firms address potential risks in a proactive and accelerated manner.

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  • Industry 4.0 and distribution centers  Image
  • Industry 4.0 and distribution centers

    published Oct 14, 2016

    Warehouse-based stockpiling of inventory has been transforming into high-velocity distribution centers, which are increasingly considered strategic to providing competitive advantage. Industry 4.0 can aid the distribution center’s evolution, enabling adaptable, automated systems that can work with humans.

  • Fair Valuation Pricing Survey Fourteenth Edition Image
  • Fair Valuation Pricing Survey Fourteenth Edition

    published Oct 12, 2016

    As the summary results of the 14th edition of the Deloitte Fair Valuation Pricing Survey (the “FV Survey”) indicate, fund groups are developing robust valuation policies and procedures and advanced valuation techniques and tools. Liquidity is clearly of great interest to fund groups who continue to analyze their portfolio positions accordingly. By the same token, business continuity is garnering more industry attention, with fund groups considering how to address any potential disruptions in the availability of a service provider or pricing vendor. Continuing a theme from last year, board governance is a key aspect of valuation oversight, and suggests that fund groups are not only meeting regulators’ expectations, but aim to get ahead of the unexpected in many ways.

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  • IAS 34 compliance checklist 2016

    published Oct 04, 2016

    The checklist summarises the requirements of IAS 34 'Interim Financial Reporting', formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of 30 April 2016.

  • On the board’s agenda | US: Preparing for the new CEO pay ratio disclosure requirement Image
  • Preparing for the new CEO pay ratio disclosure requirement

    published Oct 04, 2016

    The SEC issued a rule requiring disclosure of the ratio of CEO pay to that of the median employee under Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Management should consider providing the compensation committee with a preliminary assessment early in 2017, allowing the committee sufficient time to understand the ratio and the underlying calculation, and giving management time to develop its communication strategy.

  • CFO Insights - 2016 Q3 CFO Signals™ Survey Results Image
  • CFO Insights - 2016 Q3 CFO Signals™ Survey Results

    published Sep 30, 2016

    CFOs have faced a barrage of domestic and global developments that have understandably led to decidedly mixed assessments. Against this tumultuous backdrop, CFOs’ sentiment and expectations seem reasonably optimistic this quarter – despite expectations for sales and earnings that are still near their survey lows. But the rapid, sharp drop in CFO sentiment that occurred when equity markets got pummeled to start Q1 2016 may indicate that CFOs’ optimism is somewhat fragile.

  • Need to know — Focusing on tax transparency in annual reports and accounts Image
  • Need to know — Focusing on tax transparency in annual reports and accounts

    published Sep 29, 2016

    This edition of “Need to know” highlights some key issues and challenges for publicly traded companies in the forthcoming reporting season in relation to the transparency of accounting for and disclosure of both current and deferred taxes required by IAS 12, “Income Taxes” in annual reports and accounts.

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  • Financial Reporting Insights - September 2016

    published Sep 28, 2016

    In recent years, pension risk exposure has been a hot topic of discussion for defined benefit plan sponsors. How that risk is defined differs by organization. In our CFO’s corner series, Max Bazile, who leads Toronto’s Pension Actuarial Advisory practice and heads Deloitte Canada’s pension de-risking initiatives, discusses in an editorial how pension risk is a significant concern that needs to be analyzed, quantified and addressed in the broader context of an organization’s business.

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