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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IFRS - IASB Image
  • IASB posts webcast on IFRS 15

    Feb 14, 2019

    On February 14, 2019, the International Accounting Standards Board (the Board) posted a webcast, by Board member Nick Anderson and investor engagement member Sid Kumar, that provides an overview on IFRS 15, "Revenue from Contracts with Customers".

  • All - AcSB Image
  • AcSB Chair’s Term Extended

    Feb 13, 2019

    On February 13, 2019, the Accounting Standards Oversight Council (AcSOC) announced the extension of the term of the Chair of the Accounting Standards Board (AcSB).

  • IFRS - IASB Image
  • Updated IASB work plan — Analysis

    Feb 11, 2019

    On February 11, 2019, the International Accounting Standards Board (the Board) updated its work plan following its February 2019 meeting.

  • IFRS - AcSB Image
  • AcSB Research Update – Extractive Activities

    Feb 08, 2019

    On February 8, 2019, the Accounting Standards Board (AcSB) published an overview of the results of their research on the accounting challenges faced in the extractive sector.

  • IFRS - IASB Image
  • IASB issues podcast on IFRS 17 discussions at the February IASB meeting

    Feb 08, 2019

    On February 8, 2019, the International Accounting Standards Board (the Board) released a podcast recorded by Darrel Scott, Board member, and Laura Kennedy, technical staff, reporting on the discussion at the February 2019 meeting of the Board about IFRS 17, "Insurance Contracts".

  • IAASB - Assurance Image
  • Global Consultation on Quality Management for Firms and Engagements Now Open

    Feb 08, 2019

    On February 8, 2019, the International Auditing and Assurance Standards Board (IAASB) released several Exposure Drafts that propose to bring important changes to the way professional accountancy firms are expected to manage quality—for audits, reviews, and other assurance and related services engagements. Comments are requested by July 1, 2019.

  • IFRS - IASB Image
  • IASB decides on further potential amendments to IFRS 17

    Feb 07, 2019

    At its meeting on February 7, 2019, the International Accounting Standards Board (the Board) discussed IFRS 17, "Insurance Contracts" and 4 of the 25 concerns regarding the standard that were identified in October 2018 as candidates for potential amendments.

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  • Securities checklist Image
  • MD&A assessment tool

    published Feb 11, 2019

    This publication is designed to be an easy-to-use tool to assess your company’s MD&A. All of the current requirements, as per National Instrument 51-102 Continuous Disclosure Obligations, have been included, along with an area for users to include commentary specific to their company.

  • Securities checklist Image
  • Executive compensation assessment tool

    published Feb 11, 2019

    This checklist is designed to be an easy-to-use tool to assess your company’s executive compensation disclosure. All of the current requirements, as per National Instrument 51-102, Continuous Disclosure Obligations, have been included, along with an area for users to include commentary specific to their company.

  • Securities checklist Image
  • AIF assessment tool

    published Feb 11, 2019

    This checklist is designed to be an easy-to-use tool to assess your company’s AIF. All of the current requirements, as per National Instrument 51-102, Continuous Disclosure Obligations, have been included, along with an area for users to include commentary specific to their company.

  • Multi screens Image
  • Risk and controls innovation: A smarter way forward

    published Feb 06, 2019

    Facing continued market uncertainties and rapidly changing business conditions, organizations can achieve enhanced benefits from proactive and innovative risk management programs. What are key areas of focus and considerations for executives and boards?

  • Clearly IFRS Image
  • Clearly IFRS® - IASB proposes to clarify onerous contract requirements

    published Feb 05, 2019

    This Clearly IFRS addresses the proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets set out in Exposure Draft ED/2018/2 Onerous Contracts—Cost of Fulfilling a Contract (ED) that has been published by the International Accounting Standards Board (IASB).

  • A Comparison of IFRS Standards and U.S. GAAP: Bridging the Differences Image
  • A Comparison of IFRS Standards and U.S. GAAP: Bridging the Differences

    published Feb 04, 2019

    This publication discusses differences that are commonly found in practice between the International Accounting Standards Board’s IFRS® Standards and the FASB’s U.S. GAAP. The significance of these differences to a given entity will vary depending on such factors as the nature of its operations, the industry in which it operates, and the accounting policy choices it has made.

  • Webcast Image
  • California Consumer Privacy Act: Thought GDPR readiness was tough?

    published Jan 31, 2019

    The California Consumer Privacy Act of 2018 (CCPA) takes effect January 1, 2020, as one of the strictest privacy laws in the United States. With requirements resembling those of the EU's General Data Protection Regulation (GDPR), what should governance, risk, and compliance executives know as they prepare to comply with CCPA?

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