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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IFRS - IASB Image
  • IASB publishes amendments to IAS 12

    May 07, 2021

    On May 7, 2021, the International Accounting Standards Board (IASB) published "Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)" that clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations.

  • IESBA (International Ethics Standards Board for Accountants) (lt gray) Image
  • ESBA Meeting Highlights: March 2021 Meetings

    Apr 30, 2021

    In April 2021, the In­ter­na­tional Ethics Stan­dards Board for Ac­coun­tants (IESBA) re­leased the high­lights sum­mary of its vir­tual meet­ings held on March 15-17, 23 & 31, 2021  

  • IFRS - IASB Image
  • IFRS Foundation Trustees propose amendments to the Constitution

    Apr 30, 2021

    On April 30, 2021, the Trustees of the IFRS Foundation have proposed amendments to the IFRS Foundation Constitution that would enable the creation of a new sustainability standards board under the governance of the Foundation. They have also released a feedback statement summarizing the main messages they received in response to their sustainability consultation paper.

  • AASB Image
  • Communicating Key Audit Matters in the Auditor’s Report

    Apr 28, 2021

    On April 28, 2021, the Auditing and Assurance Standards Board (AASB) released new resources to support the communication of Key Audit Matters (KAM) in the auditor’s report and help auditors work with their clients.

  • IFRS - IASB Image
  • IASB proposes update to IFRS Taxonomy 2021

    Apr 21, 2021

    On April 21, 2021, the International Accounting Standards Board (IASB) issued a proposed IFRS Taxonomy Update, "IFRS Taxonomy 2021 Proposed Update 1 — Disclosure of Accounting Policies and Definition of Accounting Estimates". Comments are request by by June 21, 2021.

  • IAASB - Assurance Image
  • Putting the public interest at the heart of our work: Acting with urgency, purpose and responsiveness

    Apr 21, 2021

    On April 21, 2021, the International Auditing and Assurance Standards Board (IAASB) published its Public Report detailing its progress to support the public interest between July 2019 and December 2020. During this 18-month period, the IAASB completed five major standards aimed at enhancing audit and assurance quality, adopted a four-year strategy focused on the public interest, and established a new work plan focused on emerging issues.

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  • CFO Insights: Making change - Should bitcoin be on your balance sheet? Image
  • CFO Insights: Making change - Should bitcoin be on your balance sheet?

    published May 03, 2021

    In this edition of CFO Insights, we’ll explore how bitcoin has earned Wall Street’s interest and discuss whether the upside is such that it deserves yours. In addition, we’ll ask how evolved are the tax and accounting rules around digital assets? What are the options for safekeeping? And what’s the most persuasive use case for it—as a hedge against inflation, an alternative to gold, or merely a bold demographic flex?

  • Staff Outlook for 2021 Inspections Image
  • Staff Outlook for 2021 Inspections

    published Apr 30, 2021

    We developed our 2021 inspection plans with two primary objectives: (1) respond to the financial reporting and audit risks posed by the COVID-19 pandemic, and (2) reduce the predictability of our inspections.

  • A Practical Guide to Sustainability Reporting using GRI and SASB Standards Image
  • A Practical Guide to Sustainability Reporting using GRI and SASB Standards

    published Apr 30, 2021

    The publication overviews the similarities and distinctions between the standards – covering materiality, the type and scope of disclosures, audiences and the standard setting process – and indicates how they can be used together to meet the needs of a broad range of users.

  • _Webcast Image
  • Internal controls: A primer for private company owners and executives

    published Apr 27, 2021

    Learn how internal controls can mitigate operational and financial risks and explore how private companies across a broad spectrum, from venture-backed to private equity investor-funded, to family businesses, can gain business value from their internal controls program.

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