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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IOSCO Image
  • IOSCO calls on IASB and FASB to collaborate on goodwill accounting

    Feb 25, 2021

    On February 25, 2021, the International Organization of Securities Commissions (IOSCO) released a statement urging the International Accouting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) to collaborate closely with each other on accounting for goodwill.

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  • Canadian securities regulators publish findings of COVID-19 disclosure review

    Feb 25, 2021

    On February 25, 2021, the Canadian Securities Administrators (CSA) published key findings of recently completed reviews of issuers’ COVID-19 disclosure. Guidance and disclosure examples have been provided to assist issuers with reporting on the impacts of COVID-19 to their business and operations.

  • FRC (United Kingdom Financial Reporting Council) Image
  • FRC Lab report on virtual and augmented reality

    Feb 22, 2021

    A new report from the Financial Reporting Lab of the UK Financial Reporting Council (FRC) considers how virtual and augmented reality are and might be used to expand the scope and audience for corporate reporting.

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  • Updated IASB work plan — Analysis

    Feb 19, 2021

    On February 19, 2021, the International Accounting Standards Board (IASB) updated its work plan following its January 2021 supplementary meeting and February 2021 meeting.

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  • IASB finalizes amendments to IAS 8 regarding accounting estimates

    Feb 12, 2021

    On February 12, 2021, the International Accounting Standards Board (IASB) published "Definition of Accounting Estimates (Amendments to IAS 8)" to help entities to distinguish between accounting policies and accounting estimates. The amendments are effective for annual periods beginning on or after January 1, 2023.

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  • Private companies going public: The rise of the SPAC

    published Feb 09, 2021

    Special-purpose acquisition companies (SPACs) are in vogue today as a way for investors and public companies to mitigate public market volatility and risk. But what risks and opportunities do they pose?

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  • MD&A assessment tool

    published Feb 01, 2021

    This publication is designed to be an easy-to-use tool to assess your company’s MD&A. 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.

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