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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • CDSB (Climate Disclosure Standards Board) Image
  • Ready or not: Are companies prepared for the TCFD recommendations?

    Mar 19, 2018

    On March 19, 2018, the Climate Disclosure Standards Board (CDSB) and the Carbon Disclosure Project (CDP) released a report on research into 1,681 companies across 14 countries and 11 sectors that shows that there is a gap between the way companies identify climate-related risks and opportunities and how they are preparing to tackle them.

  • IFRS - IASB Image
  • 2018 IFRS XBRL taxonomy issued

    Mar 16, 2018

    On March 16, 2018, the IFRS Foundation issued its 2018 IFRS® Taxonomy. The IFRS Taxonomy is a translation of IFRS Standards into XBRL (eXtensible Business Reporting Language).

  • CAQ Image
  • Non-GAAP Measures: A Roadmap for Audit Committees

    Mar 16, 2018

    On March 16, 2018, the Center for Audit Quality (CAQ) released a new publication designed to help audit committees enhance their oversight of non-GAAP measures used by company management.

  • PSAS - IPSASB Image
  • Webinar on the presentation of amalgamations in IPSAS 40

    Mar 15, 2018

    On March 15, 2018, the International Public Sector Accounting Standards Board (IPSASB) released a video intended to help users understand the requirements regarding amalgamations in IPSAS 40, "Public Sector Combinations", which IPSASB released in February 2017. The Standard applies from January 1, 2019 with earlier adoption encouraged.

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  • Key audit matters: unlocking the secrets of the audit

    Mar 13, 2018

    On March 13, 2018, the Association of Chartered Certified Accountants (ACCA), a global body for professional accountants, released an article on what a difference a year makes, since the global implementation of the IAASB's changes to auditor reporting standards about a year ago.

  • IAASB - Assurance Image
  • Experts Appointed to IAASB Project Advisory Panel

    Mar 13, 2018

    On March 13, 2018, the International Auditing and Assurance Standards Board (IAASB) Emerging Forms of External Reporting (EER) Task Force announced the appointment of 23 individuals to the recently-established EER Assurance Project Advisory Panel.

  • CDSB (Climate Disclosure Standards Board) Image
  • Use of financial accounting standards to meet TCFD recommendations

    Mar 12, 2018

    On March 12, 2018, the Climate Disclosure Standards Board (CDSB) published "Uncharted waters: How can companies use financial accounting standards to deliver on the TCFD’s recommendations?". The publication explores how companies can use existing international accounting standards when implementing the Task Force on Climate-related Financial Disclosures (TCFD) recommendations and comes out as the European Commission calls for the review of current IFRS to assess their potential impact on sustainable investment.

  • ACCA (UK Association of Chartered Certified Accountants) (lt green) Image
  • Insights into integrated reporting 2.0: walking the talk

    Mar 09, 2018

    On March 9, 2018, the Association of Chartered Certified Accountants (ACCA) published this report providing its latest assessment of integrated reporting. The report is a follow up to the 2017 report Insights into Integrated Reporting – Challenges and best practice responses.

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  • Would your transactions pass the general anti-avoidance rule based assessment? Image
  • Would your transactions pass the general anti-avoidance rule based assessment?

    published Mar 13, 2018

    On November 10, 2017, Quebec’s Finance Minister announced new measures to address aggressive tax planning. If your transactions do not pass the test, the consequences could translate into significant penalties for you and your tax advisor. In addition, you could be prohibited from doing business with the Quebec government.

  • Webcast Image
  • Fight the good fight: Three lines of cyber defense working arm-in-arm

    published Feb 22, 2018

    Many companies have adopted a three-tier cyber defense structure—business and IT, risk management, and internal audit. How can these three lines of defense work more effectively together to improve organization wide cybersecurity? Participants will learn how an organization wide approach to cybersecurity can help stakeholders be better data stewards and more effectively protect the information for which they are responsible.

  • US tax reform – financial reporting considerations Image
  • US tax reform – financial reporting considerations

    published Feb 15, 2018

    On December 22, 2017, the US tax legislation known as the Tax Cuts and Jobs Act (the Act) was signed into law by the President. As a result, recognition of the tax effects of the Act is required in the periods that include December 22, 2017.

  • Webcast Image
  • The new extended enterprise: Resetting the front line

    published Feb 13, 2018

    An organization’s extended network of suppliers, service providers, alliances, and joint ventures represents significant value, but often that value is not fully realized. Effectively managing a complex extended enterprise requires a different approach where the board of directors and management have clearer sight lines and accountability. Participants will learn how resetting the lines to address cyber, reputation, and financial risks may accelerate the extended enterprise’s value.

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