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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
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  • CAM discussions may drive new corporate disclosures

    Jun 18, 2018

    On June 18, 2018, Compliance Week released an article on how audit committees may soon face pressure to increase certain areas of corporate disclosure to get ahead of “critical audit matter” disclosures that will begin appearing in audit reports in 2019.

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  • Digital Asset Transactions: When Howey Met Gary (Plastic)

    Jun 14, 2018

    On June 14, 2018, the Securities and Exchange Commission (SEC) posted a speech by William Hinman, Director of the Division of Corporation Finance, on whether a digital asset offered as a security can, over time, become something other than a security.

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  • The Public Needs a Better Understanding of Public Sector Debt

    Jun 14, 2018

    On June 14, 2018, the International Federation of Accountants (IFAC) posted an article by Ross Campbell, Public Sector Director of the Institute of Chartered Accountants in England and Wales (ICAEW), on how it has become increasingly standard for governments in well-developed economies to borrow to pay day-to-day operating costs—that is, deficit spending.

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  • SEC to release letters to companies with serious deficiencies

    Jun 12, 2018

    On June 12, 2018, the Securities and Exchange Commission’s (SEC) Division of Corporation Finance announced that letters sent to issuers that have “serious deficiencies” in their registration statement or offering document will be made available on EDGAR.

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  • Article on IFRS 17 preparations published

    Jun 11, 2018

    On June 11, 2018, the International Accounting Standards Board (the Board) posted to its website an article "Preparing the market for IFRS 17," in which financial journalist Liz Fisher discusses how the new Standard affects the investor community.

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  • CSA provide additional guidance on securities law implications for offerings of tokens

    Jun 11, 2018

    On June 11, 2018, the Canadian Securities Administrators (CSA) published CSA Staff Notice 46-308 “Securities Law Implications for Offerings of Tokens,” which provides additional guidance on the applicability of securities laws to offerings of coins or tokens, including ones that are commonly referred to as “utility tokens.”

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  • Webcast: IESBA Receives Update from IAASB

    Jun 11, 2018

    On June 11, 2018, the International Ethics Standards Board for Accountants (IESBA) posted a webcast to present highlights of certain projects of interest to the IESBA Members. Speakers included the International Auditing and Assurance Standards Board (IAASB) Member and Deputy Chair of the IAASB, Ms. Megan Zietsman, along with IAASB Members Ms. Karin French (Quality Control Task Force Chair) and Mr. Ron Salole (Agreed-Upon Procedures Task Force Chair).

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  • Summary of the April 2018 ASAF meeting now available

    Jun 08, 2018

    On June 8, 2018, the staff of the International Accounting Standards Board (the Board) have made available a summary of the discussions of the Accounting Standards Advisory Forum (ASAF) meeting held in London on April 16 and 17, 2018.

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  • A Summary of the June 5-6 Meeting of the PCAOB’s Standing Advisory Group  Image
  • A Summary of the June 5-6 Meeting of the PCAOB’s Standing Advisory Group

    published Jun 18, 2018

    This Audit & Assurance Update summarizes the June 5–6, 2018, PCAOB Standing Advisory Group meeting. The meeting covered (1) the Board’s strategy outlook, (2) implementation of the new auditor’s reporting standard, (3) the PCAOB’s research project related to the use of data and technology in the conduct of audits, (4) cybersecurity and potential implications for financial reporting and auditing, (5) corporate culture and related audit implications, and (6) current or emerging audit issues.

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  • Dbriefs for Financial Executives

    published Jun 12, 2018

    As technology continues to transform the controllership function, organizations are beginning to consider the talent implications that will quickly follow. How will technology augment employees in the workplace and what additional considerations should be taken to manage this change?

  • GDPR and Canadian organizations: Addressing key challenges Image
  • GDPR and Canadian organizations: Addressing key challenges

    published May 31, 2018

    The regulation frequently referred to as the strictest data-protection law in the world came into effect on May 25, 2018. While it is European Union (EU) legislation, organizations from Canada are not immune. Our report GDPR and Canadian organizations: Addressing key challenges explores the principal compliance areas and potential solutions to challenges.

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  • Financial Reporting Insights - May 2018

    published May 30, 2018

    Earlier this year, Deloitte Private announced the release of the first version of its unique report, Global Perspectives for Private Companies. This report gives an in-depth look at what top global executives are thinking and as a result, how they are planning to act.

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  • The future of investigations: Derailing fraud before it happens

    published May 24, 2018

    Technology advances and machine learning are enabling new waves of innovation for companies investigating suspicious activity and proactively addressing financial crime. How can these technologies, integrated with deep forensic subject matter knowledge, help organizations proactively identify and prevent attacks?

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  • Lease accounting 2020: Staying ahead of the compliance curve

    published May 23, 2018

    Changes to lease accounting compliance under ASC 842 will be effective for private companies in 2020. What do these changes mean and how can private companies begin preparing for implementation early? Participants will learn about these and other hot topics relating to ASC 842 and explore ways to prepare for successful implementation.

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  • Hedge accounting: Simplifying the accounting for hedging activities

    published May 22, 2018

    In August 2017, FASB issued the much-anticipated ASU 2017-12, Targeted Improvements to Accounting for Hedge Activities, to address criticisms that hedge accounting is too complex, doesn’t appropriately depict hedge activities, and doesn't align with risk management strategies. Based on the simplification improvements provided, many entities are considering early adoption of the new standard.

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