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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IFRS - IASB Image

  • Updated IASB work plan — Analysis

    May 18, 2019

    On May 18, 2019, the International Accounting Standards Board (the Board) updated its work plan following its May 2019 meeting.

  • IFRS - IASB Image

  • IASB issues podcast on IFRS 17 discussions

    May 17, 2019

    On May 17, 2019, the International Accounting Standards Board (the Board) released a podcast recorded by Darrel Scott, IASB member, and Andrea Pryde, technical staff, reporting on the discussion at the May 2019 meeting of the Board about IFRS 17, "Insurance Contracts".

  • IFRS - IASB Image

  • Summary of the April 2019 MCCG meeting

    May 14, 2019

    On May 14, 2019, the International Accounting Standards Board (the Board) published a summary of the Management Commentary Consultative Group (MCCG) meeting held on April 3, 2019.

  • IFRS - ASAF Image

  • Summary of the April 2019 ASAF meeting now available

    May 13, 2019

    On May 13, 2019, the staff of the International Accounting Standards Board (IASB) published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held in London on April 1 and 2, 2019.

  • United States Image

  • Proactive defense for tomorrow’s security demands

    May 13, 2019

    On May 13, 2019, the National Association of Corporate Directors (NACD) published an article on how the digital age brings many benefits—but opening the door to cyberattacks is not one of them.

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  • Heads Up — SEC proposes to ease qualifications for nonaccelerated filer status Image

  • Heads Up — SEC proposes to ease qualifications for nonaccelerated filer status

    published May 14, 2019

    This Heads Up discusses the SEC’s recently issued proposed rule Amendments to the "Accelerated Filer and Large Accelerated Filer Definitions," which would revise the definitions of “accelerated filer” and “large accelerated filer” to exclude any issuer with both annual revenues of less than $100 million and public float of less than $700 million. The proposed amendments would expand the number of issuers that qualify as nonaccelerated filers and are thus eligible to take advantage of certain reporting accommodations offered to such issuers.

  • Heads Up — SEC proposes improvements to disclosures for business acquisitions and dispositions Image

  • Heads Up — SEC proposes improvements to disclosures for business acquisitions and dispositions

    published May 09, 2019

    This Heads Up discusses the SEC’s recently issued proposed rule "Amendments to Financial Disclosures About Acquired and Disposed Businesses," which would amend the financial statement requirements for acquisitions and dispositions of businesses, including real estate operations, and related pro forma financial information. These changes are intended to improve the information investors receive regarding acquired or disposed businesses, reduce complexity and costs of preparing the required disclosures, and facilitate timely access to capital.

  • Webcast ASPE Image

  • AcSB domestic standards update for Part II and Part III

    published May 08, 2019

    Are you a Canadian private enterprise, not-for-profit organization, an advisor to one, or a user of financial reports? Learn about upcoming and future changes to Part II and Part III of the CPA Canada Handbook.

  • Multi screens Image

  • Assessing adoption of blockchain: Know the risks and opportunities

    published May 02, 2019

    Blockchain may be the next step in the digital evolution, but specific implementations of the technology are still susceptible to emerging and existing risks. Is blockchain the right fit for your organization, and is your function prepared to advise on the opportunities and risks emerging from the implementation of blockchain technology?

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