Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IFRS - IASB Image
  • IASB and EAA to Hold Virtual Workshop on IFRS 18

    Mar 25, 2024

    On March 25, 2024, The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) announced that it will hold a virtual education workshop on IFRS 18 'Presentation and Disclosure in Financial Statements' on April 22, 2024.

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  • CAQ releases statement on PCAOB's NOCLAR Roundtable

    Mar 06, 2024

    On March 6, 2024, the Center for Audit Quality (CAQ) released a statement regarding the recent roundtable conducted by the PCAOB on its NOCLAR proposal, indicating that the event did not unfold as anticipated.

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  • IVSC releases fifth perspective paper on intangible assets

    Mar 04, 2024

    On March 4, 2024, the International Valuation Standards Council (IVSC) published its fifth perspective paper “Data and Valuation” within the framework of its ongoing series “Time to get Tangible about Intangible Assets' that notes that despite the importance of intangible assets to the capital markets, only a small percentage are recognised on balance sheets.

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    IFRS - IASB Image
  • Updated IASB and ISSB work plan — Analysis (February 2024)

    Feb 29, 2024

    Following the IASB's and ISSB's February 2024 meetings, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in January 2024.

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  • ISSB publishes February 2024 podcast

    Feb 27, 2024

    On February 27, 2024, the International Sustainability Standards Board (ISSB) released a podcast hosted by ISSB Chair Emmanuel Faber and Vice-Chair Jingdong Hua discussing the latest developments from the ISSB.

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  • Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule Image
  • Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule

    published Mar 26, 2024

    This Heads Up briefly highlights key provisions of the SEC’s final rule on climate disclosures. The new rule requires registrants to provide comprehensive climate-related information in their annual reports and registration statements, including those for IPOs, beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers.

  • Quarterly Accounting Roundup First Quarter — 2024 Image
  • Quarterly Accounting Roundup First Quarter — 2024

    published Mar 25, 2024

    This roundup covers recent developments in accounting, auditing, and regulations. It highlights key actions by the SEC, including new rules on climate-related disclosures and special-purpose acquisition companies (SPACs). It also details pronouncements by the FASB on financial measurement, debt conversions, and employee awards. Additionally, the update also mentions the release of new global standards for internal auditing.

  • Financial Reporting Spotlight — Disclosure Trends From the 2023 Reporting Season Image
  • Financial Reporting Spotlight — Disclosure Trends From the 2023 Reporting Season

    published Mar 22, 2024

    This Financial Reporting Spotlight provides insights into how Fortune 500 companies have addressed various disclosures in their annual reports as a result of the rapid transformation of the global business environment in recent years. It also examines certain new disclosure requirements that became effective in 2023.

  • Audit Committee and Auditor Oversight Update No. 89 Image
  • Audit Committee and Auditor Oversight Update No. 89

    published Mar 17, 2024

    This Update summarizes recent developments relating to public company audit committees and their oversight of financial reporting and of the company’s relationship with its auditor.

  • Comprehensive Analysis of the SEC’s Landmark Climate Disclosure Rule Image
  • Comprehensive Analysis of the SEC’s Landmark Climate Disclosure Rule

    published Mar 15, 2024

    This Heads Up examines the SEC’s March 6, 2024, final rule in detail. The final rule requires registrants to provide climate-related disclosures in their annual reports and registration statements, including those for initial public offerings and is effective beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers.

  • Questioning technology governance orthodoxy; On the board’s agenda, March 2024 Image
  • Questioning technology governance orthodoxy; On the board’s agenda, March 2024

    published Mar 14, 2024

    Formerly a siloed and specialized topic, technology has become interwoven throughout many facets of governance. According to Deloitte’s Tech Trends 2024, upcoming technology advancements are poised to fundamentally change how humans and machines interact in the workplace (and beyond). The board’s technology oversight processes may not be prepared for that kind of potential shift, but steps can be taken to reassess technology governance.

  • Women in the boardroom Image
  • Women in the boardroom: A global perspective, eighth edition

    published Mar 06, 2024

    The eighth edition of the Deloitte Global Boardroom Program’s Women in the Boardroom: A Global Perspective, finds that women hold less than one-quarter of the world’s board seats (23.3% in 2023). For parity to become a reality, a wide range of stakeholders will need to devote greater focus and action to enable corporate boards to more accurately reflect the societies in which they operate.

  • Time to get Tangible about Intangible assets; Part 2: Human Capital Introspective Image
  • Time to get Tangible about Intangible assets; Part 2: Human Capital Introspective

    published Mar 06, 2024

    In the latest Perspectives Paper as part of the Intangibles Series, IVSC examines how Human Capital generates value for organisations and the attributes of such value creation, analyses how investors assess the enterprise value creation attributable to Human Capital via KPIs and investments; and discuses the value measurement techniques used to estimate the value of Human Capital directly.

  • Financial Reporting Alert, Frequently Asked Questions About “Pillar Two
  • Financial Reporting Alert, Frequently Asked Questions About “Pillar Two"

    published Mar 05, 2024

    This Financial Reporting Alert provides responses to some frequently asked questions about how an entity should account for the tax effects of the global anti-base erosion model rules (“Pillar Two”) established by the Organisation for Economic Co-operation and Development (OECD).

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