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Standard-setters viewpoints

Explore selected publications from standards-setters on a variety of topics related to financial reporting and assurance.

Related Publications

Audit Committee Resource 2021 Inspections Outlook

Apr 30, 2021

The spotlight provides an overview of the principal changes the PCAOB is making to inspections in 2021 and highlights important areas of planned focus.

A Practical Guide to Sustainability Reporting using GRI and SASB Standards

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.

Issues Related to the Assessment of the Effectiveness of Management Review Controls: Roundtable Summary

Apr 30, 2021

The publication summarizes discussions held at a virtual roundtable recently hosted by the CAQ and the Financial Education & Research Foundation. The meeting was held to “obtain the perspectives of preparers and auditors” who had not participated in a research study on management review controls related to internal control over financial reporting.

Canadian companies and SPACs: Special considerations

Apr 19, 2021

There are a number of important considerations for U.S.-listed SPACs and Canadian targets to take into account before embarking on de-SPAC transactions

Not-for-profit (NFP) governance fundamentals: Board basics for the NFP director

Mar 31, 2021

The board of an NFP is at the top of the organizational structure and ultimately responsible for the organization’s oversight and strategic direction. As a new director, get the knowledge you need to fulfil this role.

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Correction list for hyphenation

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Centre for Financial Reporting

Centre for Financial Reporting

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Centre for Financial Reporting

Standard-setters viewpoints

Related Publications

Audit Committee Resource 2021 Inspections Outlook

A Practical Guide to Sustainability Reporting using GRI and SASB Standards

Issues Related to the Assessment of the Effectiveness of Management Review Controls: Roundtable Summary

Canadian companies and SPACs: Special considerations

Not-for-profit (NFP) governance fundamentals: Board basics for the NFP director

Correction list for hyphenation