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Beyond compliance – Promoting excellence in financial reporting
  • IFRS - IASB Image
  • Putting IFRS 16 into practice, practical implementation advices from IASB

    Jan 13, 2017

    In January 2017, the International Accounting Standards Board (IASB) published an article featuring four IASB members discussing the messages they have heard from stakeholders about IFRS 16 implementation over the last year and advice to companies implementing the new standard.

  • IFRS - IASB Image
  • Canadian academic Tom Scott appointed to the IASB

    Jan 11, 2017

    On January 11, 2017, the IFRS Foundation Trustees announced the appointment of Tom Scott to serve as a member of the International Accounting Standards Board (IASB). Mr. Scott will join the IASB in April 2017 for an initial term 5-year term.

  • IFRS - IASB Image
  • IASB posts update on insurance webinars

    Jan 10, 2017

    On January 10, 2017, the International Accounting Standards Board (IASB) released a webinar that provides an updated overview of the forthcoming insurance contracts Standard reflecting decisions made in November.

  • US_AICPA Image
  • AICPA issues additional revenue working drafts

    Jan 06, 2017

    In January 2017, the American Institute of Certified Public Accountants’s (AICPA) Revenue Recognition Task Force released for public comment four working drafts on accounting issues associated with the implementation of the new revenue standard for the following industries: aerospace and defense, telecommunications, and time shares.

  • US_FASB Image
  • FASB clarifies the definition of a business

    Jan 05, 2017

    On January 5, 2017, the US Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2017-01, "Clarifying the Definition of a Business", which provides guidance on evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses.

  • SEC (US Securities and Exchange Commission) Image
  • SEC Chair states that high-quality, globally accepted accounting standards are a "U.S. Imperative"

    Jan 05, 2017

    On January 5, 2017, the U.S. Securities and Exchange Commission (SEC) released a public statement on global accounting by Mary Jo White, Chair of the SEC, where she stressed that the strength of the U.S. capital markets depended on investors knowing that they could rely on the financial information that is available to them when they make investment decisions. And since U.S. investors also made many investment decisions using IFRS financial statements, ensuring that IFRS, as well as U.S. GAAP, are of the highest quality was one of the Commission's "highest priorities".

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  • Securities checklist Image
  • AIF assessment tool

    published Jan 17, 2017

    This checklist is designed to be an easy-to-use tool to assess your company’s AIF. All of the current requirements, as per National Instrument 51-102, Continuous Disclosure Obligations, have been included, along with an area for users to include commentary specific to their company.

  • Securities checklist Image
  • Executive compensation assessment tool

    published Jan 17, 2017

    This checklist is designed to be an easy-to-use tool to assess your company’s executive compensation disclosure. All of the current requirements, as per National Instrument 51-102, Continuous Disclosure Obligations, have been included, along with an area for users to include commentary specific to their company.

  • Introduction to blockchain technology Image
  • Introduction to blockchain technology

    published Dec 15, 2016

    Learn about blockchain technology and familiarize yourself with the potential implications, opportunities and risks for capital markets and reporting.

  • 1)	Heads Up — Highlights of the 2016 AICPA Conference on Current SEC and PCAOB Developments Image
  • Heads Up — Highlights of the 2016 AICPA Conference on Current SEC and PCAOB Developments

    published Dec 14, 2016

    On the heels of the U.S. presidential election, participants at the 2016 AICPA Conference on Current SEC and PCAOB Developments in Washington, D.C., were eager to talk about the changing financial reporting and audit landscape. While there was much speculation about the impact of the new administration on financial reporting regulations, there was little uncertainty regarding the effect that new accounting standards will have when they are adopted in the coming years. Specifically, the new standards on revenue recognition, leases, financial instruments, and credit losses — or the “new GAAP standards” as SEC Chief Accountant Wesley Bricker1 referred to them — were a central theme throughout the conference.

  • Webcast Image
  • Deloitte e-learning — IFRS 15

    published Dec 13, 2016

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 15, Revenue from Contracts with Customers, and the application of this Standard. Topics covered include the principles for the recognition of revenue to the sale of goods, services, licenses, royalties, and any variable consideration or modifications to contracts.

  • Webcast Image
  • Deloitte e-learning — IFRS 16 (advanced)

    published Dec 13, 2016

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 16, Leases, and the application of this standard. This e-learning builds on the IFRS 16, Leases (basic) e-learning module. In this module, you will deeper dive into the key principles of lease accounting and learn about areas of potential judgment in applying IFRS 16.

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