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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
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  • The Global Risks Report 2019

    Jan 15, 2019

    On January 15, 2019, the World Economic Forum released the 14th edition of its report, which provides an opportunity to place the global risk landscape into context at the beginning of the new year and identify priority areas for action in 2019.

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  • IASB to consider further potential amendments to IFRS 17

    Jan 11, 2019

    In January 2019, the International Accounting Standards Board (the Board) released the agenda papers for their upcoming meeting. The Board will discuss 5 of the 25 concerns regarding IFRS 17, "Insurance Contracts" that were identified in October 2018 as candidates for potential amendments. The staff recommends several amendments to the standard.

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  • IAASB releases ISA 540 (Revised) Presentation

    Jan 11, 2019

    On January 11, 2019, the International Auditing and Assurance Standards Board (IAASB) released a video on ISA 540 (Revised). Listen to Rich Sharko, IAASB Board member and the Chair of the ISA 540 (Revised) Implementation Support Working Group, as he explains the public interest issues addressed by International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures.

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  • CPAB 2019-2021 Strategic Plan: Accelerating Audit Quality

    Jan 10, 2019

    On January 10, 2019, the Canadian Public Accountability Board (CPAB) released their strategic plan. The next three years promises both challenges and opportunities in audit regulation and in the drive for high quality, consistent audits of public companies in Canada.

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  • Year in review — 2018

    Jan 07, 2019

    We've devoted significant resources to bring you comprehensive coverage of all things IFRS and broader financial reporting and other relevant topics and are pleased that our readers appreciate our efforts.

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  • SEC Compliance Checklist on Form 10-K

    published Jan 08, 2019

    The SEC Form 10-K is used for annual reports under Section 13 or 15(d) of the Securities Exchange Act of 1934. This checklist summarizes the disclosure requirements of Form 10-K.

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  • Checklist for Quarterly Report on SEC Form 10-Q

    published Jan 08, 2019

    SEC Form 10-Q is used for quarterly reports under Section 13 or 15(d) of the Securities Exchange Act of 1934. This checklist summarizes the disclosure requirements of Form 10-Q.

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  • Deloitte comment letter on the IASB's discussion paper on financial instruments with characteristics of equity

    published Dec 20, 2018

    We have responded to the IASB's discussion paper 'Financial Instruments with Characteristics of Equity' that was published in June 2018. We do not support the preferred classification approach in the discussion paper and believe financial performance should be attributed to those holders of equity instruments that currently own a residual interest in the entity, not to those that hold instruments which may result in them being owners in the future. In addition, we disagree that amounts due at liquidation are financial liabilities prior to liquidation and do not support the carry over of requirements in IAS 32 that future acquisitions of equity should be recognized as a gross financial liability with a debit in equity.

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  • Adieu boilerplate audit opinion

    published Dec 18, 2018

    The effective date of the new CAS auditor's report is now upon us. Are you ready? Deloitte has created a new brochure that covers the key changes and provides an illustrative report that reflects a common reporting scenario under the ASPE framework.

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  • ASC annual oil and gas review

    published Dec 17, 2018

    The oil and gas review report is prepared annually by the ASC’s Petroleum group within the Corporate Finance division. This group is comprised of experienced and knowledgeable oil and gas professionals who understand the challenges currently facing the industry and who are dedicated to protecting investors and assisting reporting issuers in meeting their compliance requirements.

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  • Auditing in the Crypto-Asset Sector

    published Dec 13, 2018

    Many of the reporting issuers in Canada’s crypto-asset sector obtained material crypto-asset holdings or engaged in material crypto-mining activity during the most recent fiscal year under audit. Planning and execution of these audits have begun.

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  • ASPE update

    published Dec 11, 2018

    In this video, our speakers provide a summary of the ASPE standards that are effective in 2018 including amendments to the cost method for investments. They discuss the latest amendments issued by Canadian Accounting Standards Board (AcSB) in relation to retractable or mandatorily redeemable shares issued in tax planning arrangements and related party financial instruments. And finally, they outline the proposed standard for agricultural producers in Canada.

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  • Assurance update

    published Dec 11, 2018

    In this video, our speaker provides an overview of the Auditor Reporting Standards that will change all external audit reports issued this year.

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