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IASB discusses redeliberation plan for proposed IFRS 17 amendments
Nov 20, 2019
On November 19-20, 2019, the International Accounting Standards Board (IASB) held its meeting in London and was given an overview of the feedback received on the exposure draft ED/2019/4 "Amendments to IFRS 17" and discussed a plan for redeliberating the proposed amendments.
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Summary of the October 2019 GPF meeting
Nov 19, 2019
On November 19, 2019, the International Accounting Standards Board (IASB) released a summary of its meeting with the Global Preparers Forum (GPF) in London on October 8, 2019.
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OSC makes doing business easier for Ontario market participants
Nov 19, 2019
On November 19, 2019, the Ontario Securities Commission (OSC) moved forward with more than 100 specific actions to reduce burden for market participants doing business in Ontario’s capital markets. As these changes are made, individuals and businesses regulated by the OSC can expect to see enhanced service levels, less duplication and a more tailored regulatory approach.
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ISA 540 (Revised) implementation support: Audit client briefing
Nov 19, 2019
On November 19, 2019, the International Standard on Auditing (ISA) 540 (Revised) Implementation Working Group released an Audit Client Briefing (Briefing) based on the Canadian Auditing Standard (CAS) Audit Client Briefing of the Chartered Professional Accountants of Canada (CPA Canada), published in October 2019 and is used with permission of CPA Canada.
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Summary of the October 2019 ASAF meeting now available
Nov 18, 2019
On November 18, 2019, the International Accounting Standards Board (IASB) staff published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held in London on October 3, 2019.
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Deloitte Canada's Julie Corden appointed to the IAASB
Nov 18, 2019
On November 18, 2019, the International Auditing & Assurance Standards Board (IAASB) announced their new appointments and re-appointments.
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IAASB seeks public comment on exposure draft of conforming amendments to the international standards as a result of the revised IESBA Code
Nov 15, 2019
On November 15, 2019, the International Auditing and Assurance Standards Board (IAASB) released an Exposure Draft focused on conforming amendments to the International Standards as a result of the revised International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code). Comments are requested by January 10, 2020.
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Canadian securities regulators outline corporate governance disclosure expectations for cannabis issuers
Nov 12, 2019
On November 12, 2019, the securities regulatory authorities in Ontario, British Columbia, Quebec, New Brunswick, Saskatchewan, Manitoba and Nova Scotia (the participating jurisdictions) published guidance to help cannabis issuers strengthen their governance disclosures, including disclosure of financial interests in significant corporate transactions.
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Update – AASB expands key audit matter reporting
Nov 08, 2019
On November 8, 2019, the Auditing and Assurance Standards Board (AASB) released an update following the feedback it received on its Exposure Draft, Communication of Key Audit Matters in the Auditor’s Report.
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Auditing in the crypto-asset sector
Nov 07, 2019
On November 7, 2019, the Canadian Public Accountability Board (CPAB) released its 2019 inspections insights on auditing in the crypto-asset sector. There are currently 48 Canadian reporting issuers with activities in the crypto-asset sector. Those activities include a variety of crypto-asset trading strategies and crypto-asset mining.
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A Roadmap to Comparing IFRS Standards and U.S. GAAP: Bridging the Differences
published Nov 18, 2019
This publication explores some of the key differences between IFRS® Standards and U.S. GAAP that are effective as of January 1, 2020, for public business entities with a calendar-year annual reporting period. Although this Roadmap does not capture all the differences that exist between the two sets of standards, it focuses on differences that are commonly found in practice.
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IFRS model financial statements 2019 — Appendix 2: IFRS 16 — Transition using the cumulative catch-up approach
published Nov 08, 2019
The model financial statements of International GAAP Holdings Limited illustrate the initial application of IFRS 16 using a full retrospective approach. This Appendix illustrates the changes required on initial application using the cumulative catch-up approach.
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IFRS model financial statements 2019
published Oct 30, 2019
These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended December 31, 2019 by an entity that is not a first-time adopter of IFRSs.
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Family businesses: Aligning long-term goals with short-term actions
published Oct 30, 2019
For many family-owned businesses, a chasm exists between long- and short-term priorities. What are important considerations for bridging that divide to sustain the business and enhance the family legacy?
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Board and committee agendas: A 20/20 focus
published Oct 24, 2019
Topping board and committee agendas in 2019 were topics including board composition and compensation, as well as corporate social purpose. Which issues may demand focus from the board and committees in 2020?
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Canadian public company financial reporting update: Q3 2019
published Oct 24, 2019
This webinar, part of CPA Canada's public company financial reporting webinar series, provides you with the current updates on matters of relevance to publicly listed companies, including key changes to IFRS and Canadian securities legislation.
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Deloitte Global Chief Procurement Officer Survey 2019: Faced With Economic and Trade Threats, CPOs Pressured to Cut Costs
published Oct 23, 2019
Make no mistake: CPOs are facing a challenging global business landscape and reacting accordingly — yet many do not feel prepared to tackle these challenges head-on. The “Deloitte Global CPO Survey 2019 ” found a growing trend toward safeguarding against external risks as the current economic environment presents a number of emerging issues from every corner of the globe
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Controllership analytics: From data to value
published Oct 23, 2019
The importance of high-quality data and analytics for the controllership function often resonates but is rarely executed using a consistent framework and strategy. How can the controllership function better align the promise of data and analytics with the value it actually provides?
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CFO Insights: Internal mobility—Finding the hidden gems in your workforce
published Oct 22, 2019
In this issue of CFO Insights, we’ll explore why companies often have so much difficulty recognizing qualified job candidates who are right in front of them; what they can do to help thaw a culture that freezes employees in place; and the less obvious benefits that can come with making internal candidates easier to access.
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Economic outlook October 2019: Growth persists amid uncertainty
published Oct 21, 2019
Despite ups and downs on the global front, Canadian growth was exceptionally strong in the second quarter of 2019. Overall, the country’s economic activity expanded by 3.7 percent—a welcome change from the two prior quarters of virtually no growth. But, with slower global growth and plenty of risks looming on the horizon, the key question is: will this pace of growth last?
