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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IFRS - IASB Image
  • Summary of the April 2019 MCCG meeting

    May 14, 2019

    On May 14, 2019, the International Accounting Standards Board (the Board) published a summary of the Management Commentary Consultative Group (MCCG) meeting held on April 3, 2019.

  • IFRS - ASAF Image
  • Summary of the April 2019 ASAF meeting now available

    May 13, 2019

    On May 13, 2019, the staff of the International Accounting Standards Board (IASB) published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held in London on April 1 and 2, 2019.

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  • IESBA Staff release updated FAQs on Long Association

    May 09, 2019

    On May 9, 2019, the Staff of the International Ethics Standards Board for Accountants (IESBA) released an updated Q&A publication to support the adoption and implementation of the revised long association provisions "Changes to the Code Addressing Long Association of Personnel with an Audit or Assurance Client".

  • PSAS - PSAB Image
  • Consultation Paper 2, Reviewing PSAB’s Approach to International Public Sector Accounting Standards

    May 08, 2019

    On May 8, 2019, the Public Sector Accounting Board (PSAB) released its second International Strategy consultation paper. This paper summarizes feedback they heard on their first paper in 2018. The options are clarified to better support stakeholders’ feedback on the important question PSAB will be answering by March 2020 – what is the future of Canada’s public sector accounting international strategy? Comments are requested by September 30, 2019.

  • PSAS - PSAB Image
  • Government Not-for-Profit Consultation Paper Released

    May 08, 2019

    On May 8, 2019, the Public Sector Accounting Board (PSAB) issued its Government Not-for Profit (GNFP) Consultation Paper to inform the readers of the results of the 2017-2018 consultations and seek feedback on matters that would assist them in determining next steps relating to the government not-for-profit strategy. Comments are requested by September 30, 2019.

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image
  • PCAOB Posts Staff Preview of 2018 Inspection Observations

    May 06, 2019

    On May 6, 2019, the Public Company Accounting Oversight Board (PCAOB) issued the Staff Preview of 2018 Inspections Observations. This staff preview includes, for the first time, good practices regarding efforts to improve audit quality. It also addresses areas of common deficiencies, observations on technology, and implementation of new accounting and auditing standards and rules.

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  • Assessing adoption of blockchain: Know the risks and opportunities

    published May 02, 2019

    Blockchain may be the next step in the digital evolution, but specific implementations of the technology are still susceptible to emerging and existing risks. Is blockchain the right fit for your organization, and is your function prepared to advise on the opportunities and risks emerging from the implementation of blockchain technology?

  • Audit and assurance alert: Quality management Image
  • Audit and assurance alert: Quality management

    published Apr 30, 2019

    Learn about the Exposure Draft (ED) issued by the Auditing and Assurance Standards Board (AASB) in April 2019 that proposes significant changes to the foundational quality control standards at the firm and engagement level.

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  • Board Practices Report: Common threads across boardrooms

    published Apr 30, 2019

    The 11th edition of the Board Practices Report, a collaborative effort between Deloitte LLP’s Center for Board Effectiveness and the Society for Corporate Governance (Society), presents findings from a survey distributed to the public company members of the Society during the fourth quarter of 2018. The report’s theme, “Common threads across boardrooms,” illustrates a focus on the threads—or board and board committee practices and oversight motifs—that are woven together to create what governance is today, such as culture, talent, strategy, risk, technology, innovation, and board governance.

  • On the board’s agenda: What to expect from auditor reporting of critical audit matters Image
  • On the board’s agenda: What to expect from auditor reporting of critical audit matters

    published Apr 30, 2019

    This On the board’s agenda article from Deloitte explores one of the main topics of audit committee focus for 2019, the reporting of critical audit matters (CAMs) and the board’s role with respect to CAMs. The article includes information about identifying CAMs, CAM preparation, and what boards might expect on these topics in advance of the first reporting of CAMs this summer.

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  • Building an effective private company board: Not all are the same

    published Apr 23, 2019

    At the heart of good corporate governance is a board of directors that can effectively advise and oversee the organization. Different companies have diverse needs, though, so what are key factors to consider in establishing or changing your private company's board?

  • CFO Insights: Finance 2025. Are you ready? Image
  • CFO Insights: Finance 2025. Are you ready?

    published Apr 18, 2019

    In this issue of CFO Insights, we’ll discuss what research reveals about the finance function of 2025, the strides finance leaders can take to add maximum value in an emerging digital world, and why CFOs should be energized by the journey ahead.

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