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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IAASB - Assurance Image
  • Martin Baumann Named to Lead the IAASB

    Sep 14, 2018

    On September 14, 2018, the International Auditing and Assurance Standards Board (IAASB) announced that Mr. Martin Baumann has been appointed Chair of the IAASB for a three-year term beginning January 1, 2019. Mr. Baumann’s appointment was recommended by the Interim Nominating Committee after an extensive international search.

  • IFRS - IASB Image
  • IASB concludes FICE DP webcast series

    Sep 11, 2018

    September 11, 2018, the International Accounting Standards Board (the Board) released its sixth and final webcast in a series of web presentations related to the Discussion Paper "Financial Instruments with Characteristics of Equity".

  • United States Image
  • Paper on the satisfaction with existing segment disclosure requirements

    Sep 10, 2018

    In 2018, the CFA Institute, a global association of investment professionals, published "Segment Disclosures: Investor Perspectives". For the paper, the CFA Institute surveyed its members, including portfolio managers and analysts, regarding their level of satisfaction with existing segment disclosure requirements and solicited their views on areas for improvement as well as general perceptions about segment disclosures.

  • IFRS - Deloitte Image
  • Deloitte readiness survey highlights complexities around implementing the new Leases standards

    Sep 07, 2018

    On September 7, 2018, we released the report "Navigating the impact of the new Leases Standards — A Deloitte Global IFRS 16 and ASC 842 readiness survey". As Deloitte accompanies organizations in their new Leases standards implementation projects, we identified a need for organizations to share their many challenges and to understand those faced by others in their jurisdictions, regions and industries around the world. In response, Deloitte launched the Global IFRS 16 and ASC 842 readiness survey, which highlights the challenges and complexities facing organizations when implementing IFRS 16 and ASC 842 across the world.

  • ASPE_AcSB Image
  • AcSB Exposure Draft – Investments

    Sep 07, 2018

    On September 7, 2018, the Accounting Standards Board (AcSB) issued an Exposure Draft to clarify the applicability of the cost-method guidance in Section 3051, "Investments". Stakeholders are encouraged to submit their comments by December 5, 2018.

  • ASPE_AcSB Image
  • AcSB Exposure Draft – Income Taxes

    Sep 07, 2018

    On September 7, 2018, the Accounting Standards Board (AcSB) issued an Exposure Draft that revises and updates Section 3465, "Income Taxes", to remove an outdated example and requires future income tax assets and liabilities to be presented as non-current. Stakeholders are encouraged to submit their comments by December 5, 2018.

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  • Cloud computing: Resolving some sticky questions Image
  • Cloud computing: Resolving some sticky questions

    published Sep 13, 2018

    In this issue of CFO Insights, we will address ways CFOs can answer those questions and steer conversations and strategies to the potential implications of cloud migration.

  • A Roadmap to Initial Public Offerings  Image
  • A Roadmap to Initial Public Offerings

    published Sep 07, 2018

    Preparing for an initial public offering (IPO) can be a complex, time-consuming, and often costly process. Accordingly, this Roadmap addresses financial reporting, accounting, and auditing considerations to help companies navigate challenges related to preparing an IPO registration statement and ultimately going public.

  • ifrs-mfs-2017 Image
  • IFRS model financial statements 2017

    published Aug 10, 2018

    These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended December 31, 2017 by an entity that is not a first-time adopter of IFRSs.

  • Heads Up — FASB re-leases targeted improvements to ASC 842 Image
  • Heads Up — FASB re-leases targeted improvements to ASC 842

    published Aug 07, 2018

    This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2018-11, "Targeted Improvements to ASC 842, Leases," which provides entities with relief from the costs of implementing certain aspects of the new leasing standard, ASC 842. Specifically, under the amendments in ASU 2018-11, (1) entities may elect not to recast the comparative periods presented when transitioning to ASC 842 and (2) lessors may elect not to separate lease and non-lease components when certain conditions are met.

  • ias-34-checklist Image
  • IAS 34 compliance checklist 2018

    published Aug 03, 2018

    The checklist summarizes the requirements of IAS 34, Interim Financial Reporting, formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of April 30, 2018.

  • Q2 2018 Canadian IPO Market Review: IPO market open for business Image
  • Q2 2018 Canadian IPO Market Review: IPO market open for business

    published Aug 02, 2018

    In Canada, IPO activity in Q2 increased as compared to the prior quarter in terms of IPOs completed. As market volatility from mid-February continued to ease and the results from the Ontario provincial elections were finalized, five issuers hit the market in the second quarter. Nevertheless, there remains a meaningful backlog of Canadian companies that are getting ready to access the markets as we enter the traditionally busy fall IPO window.

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