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CPA Canada releases two articles on climate change
Aug 17, 2017
In August 2017, CPA Canada released two articles on climate change, which discusses how one of the biggest risks facing businesses, economies and societies around the world is climate change and the impact climate change can have on business models and strategy.
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IAASB, IESBA, and IAESB outline need for more professional scepticism
Aug 11, 2017
On August 11, 2017, the International Auditing and Assurance Standards Board (IAASB), the International Ethics Standards Board for Accountants (IESBA), and the International Accounting Education Standards Board (IAESB) jointly published "Toward Enhanced Professional Skepticism".
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New IASB webcast: How does IFRS 17 measure insurance contracts with short coverage periods?
Aug 03, 2017
On August 3, 2017, the International Accounting Standards Board (IASB) staff made available on its website a webcast on the optional simplified accounting IFRS 17 "Insurance Contracts" for insurance contracts with short coverage periods, called the premium allocation approach.
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Summary of the June 2017 ITCG meeting
Aug 01, 2017
On August 1, 2017, the International Accounting Standards Board (IASB) published notes to the IFRS Taxonomy Consultative Group (ITCG) meeting held on June 12, 2017.
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What do the Big Data Guidelines Mean for Employers?
Aug 01, 2017
On August 1, 2017, Borden Ladner Gervais released an article on what employers should consider as a result of the release of the "Big Data Guidelines" by the office of Ontario's Information and Privacy Commissioner (IPC) in May 2017.
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IAASB Welcomes PCAOB's New Enhanced Auditor Reporting Standard
Aug 01, 2017
On August 1, 2017, the International Auditing and Assurance Standards Board (IAASB) welcomed the adoption by the Public Company Accounting Oversight Board (PCAOB) of a new auditing standard to enhance auditor’s reports by providing additional, relevant information to users, including critical audit matters.
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AASB Exposure Draft – Reporting on Compliance with Specified Authorities for Transactions Coming to the Auditor’s Notice During the Audit of Financial Statements
Aug 01, 2017
On August 1, 2017, the Auditing and Assurance Standards Board (AASB) issued an Exposure Draft of a proposed new guideline that would replace an existing Standard. Stakeholders are encouraged to submit their comments by November 28, 2017.
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ICAEW report on non-comparable disclosure under IFRS
Jul 31, 2017
On July 31, 2017, the Institute of Chartered Accountants in England and Wales (ICAEW) released a report "Disclosure quality and international comparability under IFRS: evidence from pension discount rates, impairment and capitalisation of development costs" that argues that non-comparable disclosure under IFRS is a problem.
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IFRS Foundation publishes results of a reputation research study
Jul 31, 2017
On July 31, 2017, the IFRS Foundation has published a report with findings of a reputation research study conducted between February and May 2017. The objective of the study was to learn about (1) the perceived performance of the Foundation as regards reputation attributes such as transparency and independence, (2) perceptions of engagement and consultation, and (3) whether it is felt that the Foundation meets its public interest mission and delivers on its objectives.
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S&P 500 Excludes Companies that Limit Shareholders’ Voting Rights
Jul 31, 2017
On July 31, 2017, the S&P Dow Jones Indices announced its decision regarding multi-class shares and voting rules. Companies that limit shareholders’ voting rights aren’t eligible to become new members of the S&P 500 under the new rule.
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Explore AASB’s New Auditor Reporting Standard
published Oct 03, 2017
Participate in this Auditing and Assurance Board (AASB) webinar to learn more about the new auditor reporting standard.
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Transferring pension risk so you can focus on what you do best: Minding your own business
published Jul 31, 2017
Our latest report is a discussion of pension risk: how to recognize, address, and transfer it, and how to overcome the organizational roadblocks that make pension risk transfer a challenge.
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IFRS model financial statements 2017
published Jul 26, 2017
These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended December 31, 2017 by an entity that is not a first-time adopter of IFRSs.
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The CFO as a strategist-catalyst partner to the CEO
published Jul 19, 2017
CEOs and boards increasingly want CFOs to deliver a finance organization that gets the numbers right and partner with them in shaping the company’s strategy. But when asked what they want from a strategic CFO, their answers vary widely. How can the CFO best align? Learn how to establish better alignment between CFOs’ actions and CEO and board expectations.
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CFO Insights: Future smart – Why robotics changes everything
published Jul 13, 2017
In this issue of CFO Insights, we take a look at the process of implementing RPA and the potential it has to help finance automate its way to higher performance.
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Heads Up — XBRL requirements for companies reporting under IFRSs
published Jul 12, 2017
In March 2017, the SEC announced the availability of the IFRS Taxonomy for foreign private issuers (FPIs) that prepare financial statements under International Financial Reporting Standards. As a result of the announcement, FPIs are required to use XBRL — eXtensible Business Reporting Language — in their financial data submitted to the SEC. The SEC will allow a company to submit its initial XBRL-tagged interactive data file with its first annual report on Form 20-F or Form 40-F for the fiscal year ending on or after December 15, 2017. A registrant has the option to use a 30-day grace period for its initial interactive data file submission, which the registrant would be required to file as an amendment.
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Heads Up — SEC Makes Nonpublic Review Process for Draft IPOs and Initial Registration Statements Available to All Companies
published Jul 11, 2017
This Heads Up discusses the announcement of the SEC’s Division of Corporation Finance that the SEC is extending to all companies benefits similar to those related to the confidential review of draft registration statements that are provided to emerging growth companies under the Jumpstart Our Business Startups Act.
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Supply chain fraud, waste, and abuse: The growing role of forensics and analytics
published Jun 28, 2017
The immense data generated within today’s corporate supply chains can contain vital insights for combating fraud, waste, and abuse. How can supply chain forensics and analytics capabilities reveal those insights and what are leading practices for using them? Learn about the importance of developing supply chain forensics and analytics capabilities and ways to capitalize on skills and insights already resident in your organization.
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Financial Reporting Insights - June 2017
published Jun 28, 2017
Discover critical changes to IFRS standards and how to develop a disruptive advantage by investing in your team members!
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Quarterly accounting roundup: An update on Q2 2017 important developments
published Jun 27, 2017
Do you know what issues the standard-setters and regulators have been addressing lately? Enhance your understanding of these and other important accounting issues and developments for the quarter.
