Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
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  • IVSC releases fifth perspective paper on intangible assets

    Mar 04, 2024

    On March 4, 2024, the International Valuation Standards Council (IVSC) published its fifth perspective paper “Data and Valuation” within the framework of its ongoing series “Time to get Tangible about Intangible Assets' that notes that despite the importance of intangible assets to the capital markets, only a small percentage are recognised on balance sheets.

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  • Updated IASB and ISSB work plan — Analysis (February 2024)

    Feb 29, 2024

    Following the IASB's and ISSB's February 2024 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 January 2024.

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  • ISSB publishes February 2024 podcast

    Feb 27, 2024

    On February 27, 2024, the International Sustainability Standards Board (ISSB) released a podcast hosted by ISSB Chair Emmanuel Faber and Vice-Chair Jingdong Hua discussing the latest developments from the ISSB.

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  • Time to get Tangible about Intangible assets; Part 2: Human Capital Introspective Image
  • Time to get Tangible about Intangible assets; Part 2: Human Capital Introspective

    published Mar 06, 2024

    In the latest Perspectives Paper as part of the Intangibles Series, IVSC examines how Human Capital generates value for organisations and the attributes of such value creation, analyses how investors assess the enterprise value creation attributable to Human Capital via KPIs and investments; and discuses the value measurement techniques used to estimate the value of Human Capital directly.

  • Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule Image
  • Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule

    published Mar 06, 2024

    This Heads Up briefly highlights key provisions of the SEC’s final rule on climate disclosures. The new rule requires registrants to provide comprehensive climate-related information in their annual reports and registration statements, including those for IPOs, beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers.

  • Financial Reporting Alert, Frequently Asked Questions About “Pillar Two
  • Financial Reporting Alert, Frequently Asked Questions About “Pillar Two"

    published Mar 05, 2024

    This Financial Reporting Alert provides responses to some frequently asked questions about how an entity should account for the tax effects of the global anti-base erosion model rules (“Pillar Two”) established by the Organisation for Economic Co-operation and Development (OECD).

  • Audit Committee Practices Report: Common Threads Across Audit Committees Image
  • Audit Committee Practices Report: Common Threads Across Audit Committees

    published Mar 01, 2024

    Cybersecurity and enterprise risk management are among the top priorities for audit committees in 2024, according to the survey results in the third annual edition of this joint report by Deloitte’s Center for Board Effectiveness and the Center for Audit Quality. The report offers a glimpse into oversight responsibility and discussion frequency for these and other common topics. It also discusses leading practices in areas such as enhancing presentations and engagement during meetings and improving pre-read materials.

  • SEC Accounting and Auditing Enforcement Activity—Year in Review: FY 2023 Image
  • SEC Accounting and Auditing Enforcement Activity—Year in Review: FY 2023

    published Feb 27, 2024

    This report covers the SEC's accounting and auditing enforcement activities in fiscal year 2023. The SEC significantly increased its enforcement actions (22% increase) compared to the previous year, focusing heavily on accounting and auditing issues. However, monetary settlements for these actions decreased for the second year in a row, potentially due to the SEC rewarding companies that cooperate and take corrective measures. The report also found an increase in non-monetary penalties imposed on individuals and firms.

  • Thinktwenty20 – Winter 2024 Issue Image
  • Thinktwenty20 – Winter 2024 Issue

    published Feb 20, 2024

    This winter issue covers a diverse array of topics at the intersection of technology, finance, and ethics. From the integration of artificial intelligence into regulatory processes at the SEC to discussions on safeguarding controversial uses of cryptocurrency assets, the magazine delves into timely and pressing issues. Additionally, it explores the nuances of defining desirable outcomes in AI-driven creative processes and contrasts different problem-solving approaches, also while offering an insightful book review to broaden readers' perspectives.

  • Finance Executives Face Challenges in Commercial Real Estate Image
  • Finance Executives Face Challenges in Commercial Real Estate

    published Feb 12, 2024

    With the current US office vacancy rate surpassing that of the Great Recession, commercial real estate companies face uncertain prospects. CFO Insights delves into the challenges confronting these CFOs and the continuing repercussions of this downturn in the market.

  • 2023/2024 Audit Quality Report: The evolution of great   Image
  • 2023/2024 Audit Quality Report: The evolution of great

    published Feb 09, 2024

    Our 2023/2024 report highlights the evolution of how we create the conditions within our firm for every audit we complete, to be of the highest quality. We do not strive for “compliant”, we strive for “great” in our role as quality leaders. Our report highlights the evolution of a number of investments that we have made over the year and how we anticipate and embrace future change.

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