Financial Reporting Insights

Deloitte’s all-in-one disclosure assessment tool

Calling all chief financial officers!

We’re excited to announce the arrival of our Annual Review Guide—developed to help you be successful in meeting your financial reporting obligations in accordance with National Instrument 51-102, Continuous Disclosure Obligations.

Not only will using our Annual Review Guide ensure that your financial reporting is ready for your audit committee’s detailed review, it will also empower you to enhance the quality of your communications.

Download our guide to keep pace with the evolving regulatory environment.

Other Content of Interest

Stay updated on the latest in financial reporting at Deloitte’s Centre for financial reporting.


IFRS: Clearly IFRS

Transition Resource Group for Revenue Recognition

This publication summarizes the November 7, 2016 meeting of the U.S. GAAP-only revenue transition resource group, where they discussed: (i) Revenue recognition over time; (ii) Capitalization and amortization of the incremental costs of obtaining a contract; (iii) Sales-based or usage-based royalties with a minimum guarantee; and (iv) Payments to customers. Download this publication to stay informed!

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PSAB: Exposure draft

Asset Retirement Obligations, Proposed Section PS 3280

The Public Sector Accounting Board issued an exposure draft that proposes a new standard on asset retirement obligations. The new section would apply to fiscal years beginning on or after April 1, 2021. Earlier adoption is permitted. Stakeholders are encouraged to submit their comments by June 15, 2017. Review the main features of the exposure draft and submit your comments to the PSAB!

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