Accounting

Selected publications from CPA Canada on a variety of topics

Related Publications

Quarterly Accounting Roundup: Third Quarter 2022 Image

Quarterly Accounting Roundup — First Quarter — 2023

Mar 21, 2023

This edition discusses financial reporting developments that occurred in the first quarter of 2023.

Technology Industry Accounting Guide Image

Technology Industry Accounting Guide (2023)

Mar 14, 2023

The 2023 inaugural edition of Deloitte’s Technology Industry Accounting Guide addresses topics of relevance to finance and accounting professionals in the technology industry, such as revenue recognition, software-related costs, acquisitions and divestitures, consolidation, stock-based compensation, leases, financial instruments, income taxes, digital assets, initial public offerings, and disclosures of non-GAAP measures and metrics. To help technology entities work through some of the more difficult accounting and financial reporting issues related to these and other relevant topics, this Guide includes interpretive guidance, illustrative examples, and discussion of recent standard-setting developments (through February 28, 2023).

Life Sciences Industry Accounting Guide Image

Life Sciences Industry Accounting Guide (March 2023)

Mar 10, 2023

The 2023 edition of Deloitte’s Life Sciences Industry Accounting Guide.

FASB Tentatively Decides on Fair Value Measurement for Crypto Assets

Oct 18, 2022

At its October 12, 2022, meeting, the FASB continued deliberating its project on the accounting for and disclosure of crypto assets and reached several decisions. Specifically, the Board tentatively decided to: Require all public and private entities to initially measure crypto assets at fair value in accordance with ASC 820. Subsequent changes in fair value would be recognized in earnings; not provide any measurement alternatives for situations in which a crypto asset does not have a quoted price in active markets; require entities to expense as incurred commissions and other transaction costs related to the acquisition of crypto assets unless industry-specific guidance stipulates otherwise.

Canadian public company financial reporting update: Q1 2020

Apr 16, 2020

This webinar provides you with the latest updates on issues of relevance, including key changes to IFRS and Canadian securities legislation, and also explores specific regulatory and accounting matters that companies should consider in regards to the COVID-19 pandemic.

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Accounting

Related Publications

Quarterly Accounting Roundup — First Quarter — 2023

Technology Industry Accounting Guide (2023)

Life Sciences Industry Accounting Guide (March 2023)

FASB Tentatively Decides on Fair Value Measurement for Crypto Assets

Canadian public company financial reporting update: Q1 2020

Correction list for hyphenation