Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
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  • ISSB issues November 2023 podcast

    Nov 20, 2023

    On November 20, 2023, the IFRS Foundation released a podcast hosted by ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discussing the latest developments from the ISSB.

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  • Updated IASB and ISSB work plan — Analysis (November 2023)

    Nov 20, 2023

    Following the IASB's and ISSB's November 2023 meetings, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in October 2023.

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  • AcSB Exposure Draft – Accounting for Life Insurance Contracts with Cash Surrender Value

    Nov 17, 2023

    On November 17, 2023, the Accounting Standards Board (AcSB) proposed to release Accounting Guideline AcG-21 on Life Insurance Contracts with Cash Surrender Value in Part II of the CPA Canada Handbook – Accounting, pending feedback. The new Guideline would also apply to not-for-profit organizations (NFPOs) using Part III of the Handbook, as relevant.

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  • AASB approves narrow-scope amendments to CAS 700 and CAS 260

    Nov 01, 2023

    On November 1, 2023, the Public Interest Oversight Board (PIOB) certified the International Auditing and Assurance Standards Board’s (IAASB) due process for ISA 700 (Revised) and ISA 260 (Revised) and the IAASB has released the final standards

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  • Roadmap: Revenue Recognition (2023)

    published Dec 01, 2023

    This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 606 on revenue from contracts with customers, the cost guidance in ASC 340-40, and the guidance in ASC 610-20 on gains and losses on transfers of nonfinancial and in-substance nonfinancial assets to noncustomers. The 2023 edition includes updated and expanded discussions as well as new sections and illustrative examples. Appendix F of the Roadmap highlights substantive revisions to previous content.

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  • IAS 34 compliance checklist 2023

    published Nov 08, 2023

    The checklist summarizes the requirements of IAS 34, Interim Financial Reporting, formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of December 31, 2022.

  • 2023 Mid-Market Technology Report Image
  • 2023 Mid-Market Technology Report

    published Nov 08, 2023

    Since 2013, Deloitte Private has conducted a survey of mid-market private company executives to learn more about their technology priorities, investments, and challenges. This year’s results suggest mid-market companies are doubling down on their technology investments—and proactively investing to stay ahead of these challenges.

  • Sustainability Reporting Alert: Scope 1 & 2 GHG Emissions Image
  • Sustainability Reporting Alert: Scope 1 & 2 GHG Emissions

    published Oct 26, 2023

    CPA Canada's Sustainability Reporting Alert series introduces key concepts related to sustainability reporting and assurance standards and will help you understand the potential implications of these new standards.

  • For CFOs, enhancing supply chain performance may be a matter of trust Image
  • For CFOs, enhancing supply chain performance may be a matter of trust

    published Oct 19, 2023

    In this edition of CFO Insights, Deloitte examines why fostering trust in supply chains is more important than ever, explore how trustworthiness affects performance and what’s at risk for companies whose supply chains lack this vital quality. What investments should CFOs consider to earn—or rebuild—stakeholder trust? And why are some executives’ levels of trust in their supply chains overstated?

  • Boards and transformation initiatives: Strategy is just the beginning Image
  • Boards and transformation initiatives: Strategy is just the beginning

    published Oct 18, 2023

    The report discusses how company transformation initiatives take many forms and can include a variety of efforts related to mergers and acquisitions, restructuring, divestitures, and workforce redesigns. While these project categories have differing goals and time spans, they can affect large swaths of a company’s operations and result in organization-wide change. Regardless of form, the board plays a critical role throughout the life cycle of any transformation initiative, from setting strategy, to monitoring execution, and finally to evaluating results.

  • Going private in Canada: Key strategies when taking a public company private Image
  • Going private in Canada: Key strategies when taking a public company private

    published Oct 18, 2023

    With increased pressures and scrutiny from shareholders, quarterly reporting and ever-changing regulatory requirements, we have seen an increase in publicly traded companies going private. In their most recent fireside chat, Dentons’ panellists Bennett Wong, Partner, Andreas Kloppenborg, Partner and Riley Dearden, Partner, were joined by Computershare’s Chester Wlodarczyk, Project Manager, Corporate Actions and Jason Spasaro, Vice President, Business Development, to discuss their experiences and strategies when taking a public company private.

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