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Beyond compliance – Promoting excellence in financial reporting
  • IFRS - IASB Image
  • Illustrative tagging for IFRS 17

    Jul 19, 2017

    On July 19, 2017, the IFRS Foundation published illustrative tagging for the proposed IFRS Taxonomy update regarding IFRS 17 'Insurance Contracts'.

  • Leaf - sustainability (green) Image
    European Union Image
  • HLEG questionnaire on interim report

    Jul 19, 2017

    On July 18, 2017, the High-Level Expert Group (HLEG) on Sustainable Finance, established by the European Commission, published a first report setting out concrete steps to create a financial system that supports sustainable investments. The HLEG has now launched a questionnaire aimed at gathering targeted feedback on the analysis and reflections in the interim report and informing the preparation of the final report.

  • European Union Image
  • EU High-Level Expert Group on Sustainable Finance delivers early recommendations

    Jul 13, 2017

    On July 13, 2017, the High-Level Expert Group (HLEG) on Sus­tain­able Finance, es­tab­lished by the European Com­mis­sion, has published its first report setting out concrete steps to create a financial system that supports sus­tain­able in­vest­ments. Special sig­nif­i­cance is placed on the in­te­gra­tion of in­for­ma­tion for investors and in­te­grated reporting is cited as key to the ultimate ambition of con­ver­gence to low-car­bon growth.

  • European Union Image
  • EBA reports on results of the second impact assessment of IFRS 9

    Jul 13, 2017

    On July 13, 2017, the European Banking Authority (EBA) published a report on the results of its second impact as­sess­ment of IFRS 9 'Financial In­stru­ments'. For the report, EBA looked at a sample of ap­prox­i­mately 50 in­sti­tu­tions across the European Union.

  • US_AICPA Image
  • AICPA issues proposed financial instruments disclosure framework

    Jul 12, 2017

    In July, 2017, as global accounting standards as well as requirements promulgated by other standard-setting bodies increasingly call for measurements and disclosures that comply with a defined measurement objective, the American Institute of Certified Public Accountants (AICPA) has issued an Exposure Draft of a proposed disclosure framework for the valuation of financial instruments.

  • ESMA (European Securities and Markets Authority) Image
  • ESMA issues report on the application of IFRS 13

    Jul 12, 2017

    On July 12, 2017, the Eu­ro­pean Se­cu­ri­ties and Mar­kets Au­thor­ity (ESMA), issued a report, “Review of Fair Value Mea­sure­ment in the IFRS Financial State­ments.” The report provides an overview of the ap­pli­ca­tion of fair value mea­sure­ment and dis­clo­sure re­quire­ments in IFRS 13, “Fair Value Mea­sure­ments,” as applied by European issuers

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  • Heads Up — XBRL requirements for companies reporting under IFRSs  Image
  • Heads Up — XBRL requirements for companies reporting under IFRSs

    published Jul 12, 2017

    In March 2017, the SEC announced the availability of the IFRS Taxonomy for foreign private issuers (FPIs) that prepare financial statements under International Financial Reporting Standards. As a result of the announcement, FPIs are required to use XBRL — eXtensible Business Reporting Language — in their financial data submitted to the SEC. The SEC will allow a company to submit its initial XBRL-tagged interactive data file with its first annual report on Form 20-F or Form 40-F for the fiscal year ending on or after December 15, 2017. A registrant has the option to use a 30-day grace period for its initial interactive data file submission, which the registrant would be required to file as an amendment.

  • Webcast Image
  • Supply chain fraud, waste, and abuse: The growing role of forensics and analytics

    published Jun 28, 2017

    The immense data generated within today’s corporate supply chains can contain vital insights for combating fraud, waste, and abuse. How can supply chain forensics and analytics capabilities reveal those insights and what are leading practices for using them? Learn about the importance of developing supply chain forensics and analytics capabilities and ways to capitalize on skills and insights already resident in your organization.

  • Webcast Image
  • CFO meets M&A: Value creation in the digital age

    published Jun 22, 2017

    As businesses continue to expand and explore new markets through M&A activity, the pressure to create immediate and sustainable value grows. With CFOs playing an increasingly prominent role in M&A both pre- and post-announcement, how can new digital capabilities help identify and capture deal value? Learn how digital technologies can help CFOs and finance functions drive increased value across the M&A life cycle.

  • PCAOB Adopts Changes to the Auditor’s Report Image
  • Heads Up - PCAOB Adopts Changes to the Auditor’s Report

    published Jun 20, 2017

    This Heads Up provides an overview of the PCAOB’s new auditing standard on the auditor’s report. While retaining the current “pass/fail” opinion of the existing auditor’s report, the new standard includes several significant modifications that are intended to increase the informational value, usefulness, and relevance of the auditor’s report.

  • Take the lead on cyber risk: Move from now to next-level cybersecurity Image
  • Take the lead on cyber risk: Move from now to next-level cybersecurity

    published Jun 19, 2017

    In our latest report, “Take the lead on cyber risk”, we outline the steps your organization can take to move from now to next-level security. By understanding what needs to be done – and mustering the courage and foresight to tackle the challenges head on – you can take charge of your cyber fate and become a digital disrupter, instead of getting disrupted by your competition.

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