He spoke exclusively to Dimensions about the SEC's commitment to XBRL, examples of how XBRL is proving beneficial to the SEC, data quality concerns and more.

Review the speech on the Merrill Corporation's website.

The report addresses some of the key financial reporting issues the UK will face post-Brexit. It also offers 16 recommendations aimed at policymakers and their constituents in response to some of the principal questions that have been raised on the subject. These questions include:

• What will Brexit mean for UK financial reporting?
• Should the scope of the current regulatory framework be revisited?
• How can the UK continue to be a major player in global standard-setting?

The report also examines three options available to the UK in its expected post-Brexit position as a country adhering to IFRS, but sitting outside EU jurisdiction:

• EU-adopted IFRS continue to be applied by UK listed companies and the UK continues to participate in EFRAG decision making.
• UK listed companies are required to use IFRS as issued by IASB, without any mechanism for rejecting new standards.
• The UK establishes some form of national endorsement mechanism.

Review the full report on the ICAEW's website.

The request for input outlines the background of the work regarding the tax challenges of digitalisation from the BEPS Action 1 report and invites comments on the impact of digitalisation on business models and value creation, challenges and opportunities for tax systems, the implementation of the measures outlined in the BEPS package and potential options to address the direct tax challenges of  digitalisation.

Review the press release and the request for input on the OECD's website.

The agenda paper:

1. compares the Board’s tentative decisions with the FASB Amendments;
2. explains the main differences; and
3. asks for ASAF members’ advice on the differences between the Board’s tentative decisions and the FASB Amendments.

Appendix A of this paper includes a table that shows a summary of all the Board’s tentative decisions against the FASB decisions.

Review the agenda paper on the IASB's website.

The proposal for a new ASC Rule 71-801 follows comparable initiatives by the British Columbia and Ontario commissions.

The proposed changes would not affect the core principles of the MJDS, which are set out in a separate instrument (National Instrument 71-101 The Multijurisdictional Disclosure System). Instead, its impact is limited to the provincial framework that surrounds and implements NI 71-101 in Alberta.

Review the proposal for a new ASC Rule 71-801 on the ASC's website and an article on Stikeman Elliott LLP's website.

For both agenda items, background notes have been prepared by the UNCTAD secretariat to facilitate deliberations. The papers can be downloaded from the UNCTAD website:

• Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals
• The role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making

General information on the session, including a provisional agenda for the meeting, is available on the United Nations website.

In the survey, 88.5% of respondents found APMs useful or sometimes useful and 68.7% of respondents stated that a company's performance measures should not be limited to GAAP measures.

Further, 56.3% of respondents said that they use both GAAP measures and APMs together as the primary indicators for assessing a company's performance.

Review the survey summary on the IASB's website and the full report on the XRB's website.

Below is an analysis of all changes made to the work plan since our last analysis on July 21, 2017.

Standard-setting projects

• Conceptual Framework — the revised version of the Conceptual Framework is now expected in the first quarter of 2018 (was: fourth quarter of 2017)
• Disclosure initiative — Materiality — an ED on the definition of materiality and a practice statement on materiality were issued on 14 September; accordingly, the project on the practice statement was removed from the work plan; the ED is open for comment until 15 January 2018

Maintenance project

• Changes in accounting policies and estimates — the work plan reflects that the ED has been published
• Annual improvements 2015-2017 — final amendments are now expected in December 2017
• Clarifications arising from the post-implementation review of IFRS 8 — a feedback statement on the ED is expected in December 2017 (was: Q4 2017)I
• IAS 19 — Remeasurement at a plan amendment, curtailment or settlement — final amendments are now expected in December 2017 (was: first half of 2018)
• IAS 16 — Proceeds before intended use — a feedback statement on the ED is expected in December 2017

Research projects

• Business Combinations under Common Control — a discussion paper is now expected in the second half of 2018 (was: first half of 2018))
• Financial instruments with characteristics of equity — a discussion paper is now expected in the first half of 2018
• Post-implementation review — IFRS 13 — a feedback statement on the PIR is expected in December 2017

Other projects

• IFRS Taxonomy update for IFRS 17 — now expected in December 2017

The revised IASB work plan is available on the IASB's website.

Both, the video and the leaflet, are very general in nature. They can be accessed through the press release on the IASB's website.

However, a newly released report from the C.D. Howe Institute suggests that that hope may be misplaced. According to the report, the CMRA, which has the support of the federal government, Ontario, British Columbia, Saskatchewan, Prince Edward Island, and New Brunswick, is the product of significant concessions and compromises, lacks the ability to impose regulatory authority across the country, and may ultimately be unsuccessful.

Review the full article on Norton Rose Fulbright's website and the report on C.D. Howe Institute's website.