Accounting

Selected publications from CPA Canada on a variety of topics

Related Publications

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.

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.

A guide to financial statements for not-for-profit (NFP) organizations (2nd edition)

Mar 31, 2021

Learn how to understand financial statements, a necessary skill for effective oversight of the financial affairs of a not-for-profit organization.

Intersection of Environmental, Social, and Governance Matters with Financial Accounting Standards

Mar 19, 2021

The paper focuses on how ESG matters intersect with accounting standards and also provides examples on how companies may consider the effects of significant ESG matters when implementing the accounting standards.

The complexity of ESG reporting and emerging convergence trends

Mar 15, 2021

A review of the alphabet soup of ESG standard-setters, data aggregators, analysis providers, ESG raters, and indices and reports on convergence trends that will affect ESG disclosure for IROs.

ThinkTWENTY20 Winter Issue

Dec 19, 2020

Working at home, virtual meetings and, increasingly, virtual conferences have become the norm. This has meant that companies have had to find new ways of communicating and holding virtual events. The phenomenon of Zoom and its ascent to becoming one of the most favoured of communications vehicles is well known. But we felt that there are many other vehicles gaining more prominence, including social media and numerous other brands of communications software. So, we made an attempt to explore this area in this issue. We got some interesting insight from several sources. Also, we looked into the use of social media for communicating with corporate stakeholders and found that it’s gaining usage as well.

2020 AICPA Meeting: SEC and PCAOB Developments

Dec 18, 2020

Each year, key stakeholders gather in Washington, D.C., for the AICPA Conference on Current SEC and PCAOB Developments to discuss issues and trends affecting accounting, financial reporting, auditing, and other related matters. Although the event was fully virtual this year in light of the COVID-19 pandemic, it was no less informative. While the pandemic’s effects were a theme at this year’s conference, much of the conversation stayed grounded in topics that are typically top-of-mind to stakeholders: (1) implementation and application of complex accounting standards; (2) the potential impact of reference rate reform; (3) SEC reporting matters and rulemaking; (4) audit-related topics, including audit quality, auditor independence, and critical audit matters (CAMs); and (5) environmental, social, and governance (ESG) practices and disclosures.

ThinkTWENTY20 Magazine Fall 2020

Sep 30, 2020

This is the latest issue of ThinkTWENTY20 Magazine. It contains thought provoking material that is consistent with the mission of delving deeply into issues of importance to the accounting profession.

Business Roundtable: Market-based solutions best approach to combat climate change

Sep 16, 2020

Business Roundtable released new principles and policies to address climate change, including the use of a market-based strategy that includes a price on carbon where feasible and effective. Such a strategy would incentivize the development and deployment of breakthrough technologies needed to reduce greenhouse gas (GHG) emissions.

A primer for environmental and social disclosure

Aug 31, 2020

Learn how to get started on reporting the environmental and social (E&S) aspects of the environmental, social and governance (ESG) matters impacting your organization, or how to enhance existing E&S disclosure in your regulatory filings.

Disclosure of environmental, social, and governance factors and options to enhance them

Jul 31, 2020

Investors are increasingly asking public companies to disclose information on ESG factors to help them understand risks to the company’s financial performance or other issues, such as the impact of the company’s business on communities. The Securities and Exchange Commission requires public companies to disclose material information—which can include material ESG information—in their annual 10-K filings and other periodic filings.

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Related Publications

A Practical Guide to Sustainability Reporting using GRI and SASB Standards

Canadian companies and SPACs: Special considerations

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

A guide to financial statements for not-for-profit (NFP) organizations (2nd edition)

Intersection of Environmental, Social, and Governance Matters with Financial Accounting Standards

The complexity of ESG reporting and emerging convergence trends

ThinkTWENTY20 Winter Issue

2020 AICPA Meeting: SEC and PCAOB Developments

ThinkTWENTY20 Magazine Fall 2020

Business Roundtable: Market-based solutions best approach to combat climate change

A primer for environmental and social disclosure

Disclosure of environmental, social, and governance factors and options to enhance them

Correction list for hyphenation