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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IFRS - IASB Image
  • IASB finalizes amendments to IAS 1 to clarify the classification of liabilities

    Jan 23, 2020

    On January 23, 2020, the International Accounting Standards Board (IASB) issued "Classification of Liabilities as Current or Non-Current (Amendments to IAS 1)" providing a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date.

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  • The importance of board director relationship management

    Jan 22, 2020

    On January 14, 2020, the BoardEffect released an article on how board directors interact with groups and individuals that stem from many different facets of their board service. Board directors need to have good relationships with their peers, customers, vendors, executives, staff members, and other professionals and stakeholders.

  • IFRS - AcSB Image
  • AcSB Exposure Draft – General Presentation and Disclosures

    Jan 15, 2020

    On January 15, 2020, the Accounting Standards Board (AcSB) released an exposure draft that corresponds to the International Accounting Standards Board's (IASB) exposure draft of a new standard "General Presentation and Disclosures" that is intended to replace IAS 1, "Presentation of Financial Statements". Comments are requested by June 30, 2020.

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  • AcSB Exposure Draft – Combinations – Initial Measurement and Related Disclosures

    Jan 15, 2020

    On January 15, 2020, the Accounting Standards Board (AcSB) released an Exposure Draft seeking feedback on its proposals to introduce new guidance on the accounting for a combination of not-for-profit organizations. These proposals apply to not-for-profit organizations applying the standards in Parts III of the CPA Canada Handbook – Accounting. Comments are requested by April 14, 2020.

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  • Summary of the December 2019 MCCG meeting

    Jan 13, 2020

    On January 13, 2020, the International Accounting Standards Board (the Board) published a summary of the Management Commentary Consultative Group (MCCG) meeting held on December 13, 2019.

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  • Economic outlook 2020: More of a good thing ahead?

    published Jan 28, 2020

    Going into 2020, the global economy is decelerating sharply, with the United States and Europe at risk of recession. Despite record low unemployment, a burgeoning trade war has had a stifling effect on business investment and trade flows, not only in the United States but also broadly around the world.

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  • Clearly IFRS — Closing Out 2019

    published Jan 22, 2020

    This special edition sets out financial reporting issues that may be relevant for years ending on or after December 31, 2019 as a result of areas of regulatory focus, the current economic environment or changes in accounting standards.

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  • SEC Compliance Checklist on Form 10-K

    published Jan 14, 2020

    The SEC Form 10-K is used for annual reports under Section 13 or 15(d) of the Securities Exchange Act of 1934. This checklist summarizes the disclosure requirements of Form 10-K.

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  • SEC Compliance Checklist — General

    published Jan 14, 2020

    Completion of SEC Compliance Checklist — General, assists in documenting compliance with SEC disclosure and filing requirements. This checklist is not designed for use by “Smaller Reporting Companies” or “Emerging Growth Companies.”

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  • Cybersecurity on the front lines: A call to action

    published Jan 14, 2020

    As cyber technologies continue to proliferate, cybersecurity risks grow. Have you deployed innovative approaches and challenged conventional thinking in your management of cybersecurity?

  • Securities checklist Image
  • AIF assessment tool

    published Jan 13, 2020

    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.

  • Securities checklist Image
  • MD&A assessment tool

    published Jan 13, 2020

    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 Jan 13, 2020

    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.

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    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.