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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • FASB (US Financial Accounting Standards Board) (lt blue) Image
  • FASB Proposes Improvements to Income Tax Accounting related to the Tax Cuts and Jobs Act

    Jan 18, 2018

    On January 18, 2018, the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) intended to help organizations reclassify certain stranded income tax effects in accumulated other comprehensive income resulting from the Tax Cuts and Jobs Act of 2017. Stakeholders are encouraged to review and provide comments on the proposed improvements by February 2, 2018.

  • IFRS - IASB Image
  • IASB publishes a summary of IFRS 17

    Jan 17, 2018

    On January 17, 2018, the International Accounting Standards Board (IASB) published a one-page summary of the accounting model in IFRS 17, Insurance Contracts.

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  • Legislative proposals relating to the Greenhouse Gas Pollution Pricing Act

    Jan 15, 2018

    On January 15, 2018, the Honourable Catherine McKenna, Minister of Environment and Climate Change and the Honourable William Francis Morneau, Minister of Finance released legislative proposal, draft regulations, and explanatory notes pertaining to the Greenhouse Gas Pollution Pricing Act.

  • Securities - CSA Image
  • CSA issues statement following rescission of the Cole Memorandum

    Jan 12, 2018

    On January 12, 2018, the Canadian Securities Administrators (CSA) announced that it is considering whether their disclosure-based approach for issuers with U.S. marijuana-related activities remains appropriate in light of the rescission of the Cole Memorandum.

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  • Year in review — 2017

    Jan 03, 2018

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

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image
  • PCAOB updates guidance on new auditor’s report

    Dec 28, 2017

    On December 28, 2017, the Public Company Accounting Oversight Board (PCAOB) published an updated version of its staff guidance on implementing the new version of the auditor’s report.

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  • SEC Compliance Checklist on Form 10-K Image
  • SEC Compliance Checklist on Form 10-K

    published Jan 10, 2018

    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.

  • SEC Compliance Checklist — General Image
  • SEC Compliance Checklist — General

    published Jan 10, 2018

    Completion of SEC Compliance Checklist — General, assists in documenting compliance with SEC disclosure and filing requirements. This checklist is not designed for use by “Smaller Reporting Companies” or “Emerging Growth Companies.”

  • Checklist for Quarterly Report on SEC Form 10-Q Image
  • Checklist for Quarterly Report on SEC Form 10-Q

    published Jan 10, 2018

    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.

  • Reporting implications of CSRE 2400 Image
  • Reporting implications of CSRE 2400

    published Dec 31, 2017

    Download our reporting guide, which aims to promote consistency in practitioners' reports by providing guidance for commonly occurring reporting circumstances.

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