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European Commission publishes consultation on the revision of the Non-Financial Reporting Directive
Feb 20, 2020
On February 20, 2020, following the launch of the initiative "Revision of the Non-Financial Reporting Directive", the European Commission (EC) has now opened the consultation itself for public comment.
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IIRC calls for feedback in the context of the planned revision of its Framework
Feb 20, 2020
On February 20, 2020, the International Integrated Reporting Council (IIRC) launched a revision of the International <IR> Framework and is calling for market feedback on specific themes that will inform the nature and direction of the revision.
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Summary of the December 2019 ASAF meeting now available
Feb 14, 2020
On February 14, 2020, the International Accounting Standards Board (IASB) staff published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held in London on December 17, 2019.
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Canadian securities regulators seek additional comment on proposed rule for Non-GAAP and other financial measures
Feb 13, 2020
On February 13, 2020, the Canadian Securities Administrators (CSA) published a second notice and request for comment on revisions to a proposed rule for Non-GAAP and Other Financial Measures (the proposed rule). The rule would establish disclosure requirements for issuers that disclose non-GAAP and other financial measures, which often lack standardized meanings, resulting in potentially misleading disclosure.
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IASB posts webinar on exposure draft on general presentation and disclosures
Feb 11, 2020
On February 11, 2020, the International Accounting Standards Board (the Board) posted a webinar on Exposure Draft, "General Presentation and Disclosures".
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European Reporting Lab issues report on climate-related disclosures
Feb 06, 2020
On February 6, 2020, the European Lab Project Task Force on Climate-related Reporting issued, "How to improve climate-related reporting — A summary of good practices from Europe and beyond".
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CPAB auditor’s responsibilities related to fraud project
Feb 06, 2020
On February 6, 2020, the Canadian Public Accountability Board (CPAB) released an overview of a project it launched in 2019 to evaluate how auditors are complying with Canadian Auditing Standards and to identify what actions can be taken by all relevant stakeholders to better prevent and detect corporate fraud.
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Additional change to IASB work plan
Feb 04, 2020
On February 4, 2020, the International Accounting Standards Board (the Board) made an additional change to its work plan by moving the expected issuance of the discussion paper on its goodwill and impairment project to March.
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EC launches initiative to update the NFRD
Feb 04, 2020
In 2020, the European Commission (EC) launched an initiative "Revision of the Non-Financial Reporting Directive".
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IASB releases podcast on IFRS 17
Feb 03, 2020
On February 3, 2020, the International Accounting Standards Board (IASB) released a podcast featuring IASB member Darrel Scott and technical staff member Roberta Ravelli as they discuss the developments at the January 2020 Board meeting related to the amendments to IFRS 17, "Insurance Contracts".
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Thriving in volatile times: Strategies for a more resilient enterprise
published Feb 26, 2020
Economic headwinds and uncertainty can be a concern—or an opportunity. How can private company executives prepare their organizations for possible rough weather and even capitalize on volatility?
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2020 Directors’ Alert: Reimagining governance and oversight amid digital disruption
published Feb 17, 2020
Digital transformation brings about new strategic, ethical, cultural, reputational, reporting, talent, and conduct risks, to name just a few. With these come a burst of opportunities and challenges. How can the board and the organization that they oversee innovate to embrace the benefits and mitigate the risks associated with digital disruption? Find out in this edition of Directors’ Alert
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Canadian Securities Administrators Looking for Feedback on Revised Non-GAAP Financial Measures Securities Law
published Feb 14, 2020
On February 13, 2020, the Canadian Securities Administrators (CSA) published a revised version of Proposed National Instrument 52-112 Non-GAAP Financial Measures Disclosures (Proposed NI 52-112) for a second 90-day comment period.
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Cybersecurity on the front lines: A call to action
published Feb 13, 2020
As cyber technologies continue to proliferate, cybersecurity risks grow. Have you deployed innovative approaches and challenged conventional thinking in your management of cybersecurity?
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Global tax management: Insights for delivering more value
published Feb 12, 2020
Tax leaders within global organizations face constantly shifting challenges and priorities. With pressure coming from many directions, how are tax functions pursuing progress and managing pitfalls?
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Life after Brexit: Insights for multinational private companies
published Feb 11, 2020
The UK is expected to leave the EU by January 31, 2020, with an 11-month transition period to follow. With great uncertainty remaining about the post-Brexit trading environment between the UK, EU, and United States, what should US multinational private companies consider?
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Heads Up — SEC Proposes Rule to Modernize MD&A and Related Financial Disclosure Requirements
published Feb 10, 2020
This Heads Up discusses the SEC’s recently issued proposed rule Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information, which would modernize Management’s Discussion and Analysis (MD&A) and certain financial disclosure requirements in SEC Regulation S-K.
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Viewpoints (Auditing crypto-assets): Relevance and reliability of information from a blockchain
published Jan 31, 2020
Learn about factors an auditor may consider concerning the relevance and reliability of information obtained from a public blockchain to be used as audit evidence.
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Viewpoints (Auditing crypto-assets): Are tests of controls needed regarding the ownership assertion?
published Jan 31, 2020
Learn about factors an auditor may consider when determining how to obtain sufficient appropriate audit evidence to support the ownership assertion for financial statements that contain material crypto-asset balances.
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Third-party risk: Optimizing the extended enterprise
published Jan 30, 2020
In many organizations, there is focus on extended enterprise risk management (EERM) practices. What are drivers behind that movement, and what are top-of-mind themes for boards, leaders, and practitioners?
