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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IFRS - IASB Image
  • IASB issues “Investor Update” newsletter

    Jun 03, 2020

    On June 3, 2020, the International Accounting Standards Board (IASB) issued the latest edition of its newsletter "Investor Update", which profiles recently introduced IFRS Standards and other changes to the pipeline as well as how those changes may affect companies and performance.

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  • Standard setting during the COVID-19 pandemic – June 2020 Update

    Jun 02, 2020

    On June 2, 2020, the Accounting Standards Board (AcSB) released a statement from the Chairs of the AASB, AcSB and PSAB that gives an update on the decisions they have made on resource development, effective date deferrals, and comment deadline extensions.

  • IOSCO Image
  • IOSCO Statement on importance of disclosure about COVID-19

    May 29, 2020

    On May 29, 2020, the International Organization of Securities Commissions (IOSCO) issued IOSCO Statement on Importance of Disclosure about COVID-19 to highlight financial reporting issues that should be considered by reporting issuers in order to provide investors with relevant and reliable information in their financial reports and related disclosure documents.

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  • CFO Insights: COVID-19 checklist – Practical steps for the immediate, midterm, and long term, Part II Image
  • CFO Insights: COVID-19 checklist – Practical steps for the immediate, midterm, and long term, Part II

    published Jun 09, 2020

    In this issue of CFO Insights, we outline more of the immediate, midterm, and long-term actions that CFOs may want to take. By considering such relevant issues, CFOS may have some of the information they need to recover from this crisis in time. These unforeseen events generally pack a monumentally disruptive punch and are often viewed through different lenses—and may require different responses.

  • _Webcast Image
  • Webcast: Cyber risk in the wake of COVID-19: Building greater resilience

    published Jun 01, 2020

    During the COVID-19 crisis, cyber threats have grown in number and complexity. How can executives of private companies gain visibility into what they are up against and strengthen cybersecurity, privacy, and control within and beyond the walls of the enterprise in the aftermath?

  • _Webcast Image
  • Video: Accounting considerations related to COVID-19 — Employee benefits

    published May 26, 2020

    Entities may be considering or implementing restructuring plans to mitigate their exposures associated with unforeseen consequences of the COVID-19 pandemic. In determining how to account for these measures, entities must start by identifying the nature and characteristics of each proposed compensation plan because it may affect the timing of the recognition of the benefits provided to employees. Learn more about how to account for employee benefits in response to COVID-19 in this video.

  • _Webcast Image
  • Video: Accounting considerations related to COVID-19 — Government assistance

    published May 26, 2020

    Certain government assistance may be offered in various ways. For example, reimbursement of expenses, reduction of income taxes, or investment tax credits. As a first step in accounting for the various measures offered by a government is determining whether they should be accounted for by applying IAS 20 Accounting for Government Grants and Disclosure of Government Assistance or IAS 12 Income Taxes.

  • Deloitte comment letter on the IASB's proposed amendments as a result of the second phase of its project on the IBOR reform Image
  • Deloitte comment letter on the IASB's proposed amendments as a result of the second phase of its project on the IBOR reform

    published May 25, 2020

    We are largely supportive of the amendments. In particular, we support the key changes that ensure that entities that apply hedge accounting will continue to do so as they transition to new benchmark interest rates and that the accounting for the modification of hedged items, when those modifications arise directly from the reforms, are reflected on a prospective basis via the application of IFRS 9:B5.4.5. We consider these as being the two most important elements of the proposals.

  • _Webcast Image
  • Webinar: The Board’s Role in the COVID-19 Crisis: Recap

    published May 22, 2020

    This webinar includes key short-term actions and the long-term impacts of the pandemic, how both the structure and format of board meetings are changing, how board oversight of risk is more important than ever and how boards should ensure that the organization learns from this experience

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