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AMF publishes annual summary of corporate finance oversight and regulatory activities
Sep 20, 2018
On September 20, 2018, the Autorité des marchés financiers (AMF) published its annual Summary of Oversight and Regulatory Activities, which highlights its key initiatives for the 2017-2018 fiscal year.
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In Brief Podcast — Exposure Draft of a Proposed Revised Standard on Identifying and Assessing the Risks of Material Misstatement
Sep 19, 2018
On September 19, 2018, the Auditing and Assurance Standards Board (AASB) released a podcast by the AASB staff which gives a brief explanation of this exposure draft and why Canadian stakeholders should get involved and influence the development of this standard for them.
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Summary Comparison – PSAB’s Proposals for a Revised Conceptual Framework and IPSASB’s Existing Conceptual Framework
Sep 19, 2018
On September 19, 2018, the Public Sector Accounting Board (PSAB) released a Summary Comparison that provides an overview of the differences between PSAB’s proposals for a revised conceptual framework and IPSASB’s existing conceptual framework.
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Summary Comparison – PSAB’s Proposals for a Revised Reporting Model and IPSASB’s Existing Reporting Model
Sep 19, 2018
On September 19, 2018, the Public Sector Accounting Board (PSAB) released a Summary Comparison that provides an overview of the differences between PSAB’s proposals for a revised reporting model and IPSASB’s existing reporting model.
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AASB In Brief Podcast – Exposure Draft, Compilation Engagements
Sep 14, 2018
On September 14, 2018, the Auditing and Assurance Standards Board (AASB) released a podcast that provides a plain and simple overview of AASB’s Exposure Draft, "Compilation Engagements".
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Martin Baumann Named to Lead the IAASB
Sep 14, 2018
On September 14, 2018, the International Auditing and Assurance Standards Board (IAASB) announced that Mr. Martin Baumann has been appointed Chair of the IAASB for a three-year term beginning January 1, 2019. Mr. Baumann’s appointment was recommended by the Interim Nominating Committee after an extensive international search.
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PSAB In Brief — Statement of Principles, “A Revised Reporting Model for the Canadian Public Sector”
Sep 12, 2018
On September 12, 2018, the Public Sector Accounting Board (PSAB) released an overview of the key amendments to the reporting model proposed in the Statement of Principles, “A Revised Reporting Model for the Canadian Public Sector”. It also presents background information about PSAB’s Concepts Underlying Financial Performance project.
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PSAB In Brief — Statement of Concepts, “A Revised Conceptual Framework for the Canadian Public Sector”
Sep 12, 2018
On September 12, 2018, the Public Sector Accounting Board (PSAB) released an overview of the key proposals in the Statement of Concepts, “A Revised Conceptual Framework for the Canadian Public Sector”. It also presents background information about PSAB’s Concepts Underlying Financial Performance project.
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IASB concludes FICE DP webcast series
Sep 11, 2018
September 11, 2018, the International Accounting Standards Board (the Board) released its sixth and final webcast in a series of web presentations related to the Discussion Paper "Financial Instruments with Characteristics of Equity".
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Paper on the satisfaction with existing segment disclosure requirements
Sep 10, 2018
In 2018, the CFA Institute, a global association of investment professionals, published "Segment Disclosures: Investor Perspectives". For the paper, the CFA Institute surveyed its members, including portfolio managers and analysts, regarding their level of satisfaction with existing segment disclosure requirements and solicited their views on areas for improvement as well as general perceptions about segment disclosures.
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Cloud computing: Resolving some sticky questions
published Sep 13, 2018
In this issue of CFO Insights, we will address ways CFOs can answer those questions and steer conversations and strategies to the potential implications of cloud migration.
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A Roadmap to Initial Public Offerings
published Sep 07, 2018
Preparing for an initial public offering (IPO) can be a complex, time-consuming, and often costly process. Accordingly, this Roadmap addresses financial reporting, accounting, and auditing considerations to help companies navigate challenges related to preparing an IPO registration statement and ultimately going public.
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Audit considerations related to cryptocurrency assets and transactions
published Sep 05, 2018
Learn about considerations related to auditing an entity with material cryptocurrency assets and transactions under the Canadian Auditing Standards (CAS).
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Not-for-profit financial reporting alert: Tangible capital assets, intangible assets and collections
published Aug 31, 2018
Learn about the new accounting standards issued in March 2018 in Part III (Accounting Standards for Not-for-Profit Organizations) of the CPA Canada Handbook – Accounting.
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IFRS in Focus — IASB publishes Discussion Paper on Financial Instruments with Characteristics of Equity
published Aug 14, 2018
This issue outlines the key concepts of the IASB's June 2018 discussion paper, DP/2018/1 Financial Instruments with Characteristics of Equity.
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IFRS model financial statements 2017
published Aug 10, 2018
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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AcSB's performance measures framework: Can it help auditors with a new assurance role?
published Aug 10, 2018
The Accounting Standards Board (AcSB) developed a draft Framework on Reporting Performance Measures. Could this be a first step towards criteria that enable auditors to provide assurance over performance measures?
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Heads Up — FASB re-leases targeted improvements to ASC 842
published Aug 07, 2018
This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2018-11, "Targeted Improvements to ASC 842, Leases," which provides entities with relief from the costs of implementing certain aspects of the new leasing standard, ASC 842. Specifically, under the amendments in ASU 2018-11, (1) entities may elect not to recast the comparative periods presented when transitioning to ASC 842 and (2) lessors may elect not to separate lease and non-lease components when certain conditions are met.
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IFRS compliance, presentation and disclosure checklist
published Aug 06, 2018
The checklist summarizes the recognition, measurement, presentation and disclosure requirements set out in IFRS® Standards in issue as of April 30, 2018.
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IAS 34 compliance checklist 2018
published Aug 03, 2018
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 April 30, 2018.
