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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • All - AcSB Image
  • One-page summary and video – Framework for reporting performance measures

    Mar 15, 2019

    On March 15, 2019, the Accounting Standards Board (AcSB) released additional resources on their Framework to help entities, from public to private companies, to not-for-profits and pension plans, improve the quality of financial and non-financial performance measures they choose to report outside of the financial statements.

  • IFRS - IASB Image
  • IASB decides on last round of potential amendments to IFRS 17

    Mar 14, 2019

    At its meeting on March 12-14, 2019, the International Accounting Standards Board (the Board) discussed the last of the 25 concerns regarding the standard that were identified in October 2018 as candidates for potential amendments.

  • United Kingdom Image
  • Audit regime in the UK to be transformed with new regulator

    Mar 11, 2019

    On March 11, 2019, the Business Secretary Greg Clark announced a new enhanced regulator to transform the audit and accounting sector in response to the comprehensive Independent Review led by Sir John Kingman. As per the review’s recommendations, the Financial Reporting Council (FRC) will be replaced with a new regulator called the Audit, Reporting and Governance Authority.

  • IFRS - IASB Image
  • IASB chair discusses primary financial statements

    Mar 06, 2019

    On March 6, 2019, the International Accounting Standards Board (the Board) published a speech given at the Seminario international sobre NIIF y NIF in Mexico City, Mexico. In the speech, IASB® chair Hans Hoogervorst discussed IFRS as global standards, recently issued major Standards, and the Board’s project on primary financial statements.

  • IASB meeting (blue) Image
  • IASB to discuss last round of potential amendments to IFRS 17

    Mar 05, 2019

    In March 2019, the International Accounting Standards Board (the Board) released the agenda papers for their upcoming meeting. The Board will discuss the last of the 25 concerns regarding the standard that were identified in October 2018 as candidates for potential amendments.

  • IFRS - IASB Image
  • IASB concludes two projects by publishing project summaries

    Feb 28, 2019

    On February 28, 2019, the International Accounting Standards Board (the Board) published "Improvements to IFRS 8 "Operating Segments" — Proposed amendments to IFRS 8 and IAS 34 project summary" and "Discount rates in IFRS Standards project summary". The Board will not conduct any further work regarding these projects.

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  • CFO Insights: Unleashing blockchain in finance Image
  • CFO Insights: Unleashing blockchain in finance

    published Mar 07, 2019

    In this issue of CFO Insights, we will explain blockchain’s defining characteristics, explore its potential roles within finance, and help finance chiefs familiarize themselves with its benefits.

  • Webcast Image
  • The Wayfair sales tax ruling: Implications for private companies

    published Feb 27, 2019

    The US Supreme Court's decision in Wayfair v. South Dakota (Wayfair) in June 2018 overruled the prior judicially created sales/use tax nexus standard of physical presence as it applied to South Dakota's sales/use tax nexus statutes. What impact is this having on private companies with remote seller transactions involving the sale of goods and services?

  • Webcast ASPE Image
  • AcSB framework for reporting performance measures

    published Feb 27, 2019

    Are you a preparer, director, practitioner, investor or contributor who reports, oversees, assesses or uses performance measures? Learn how you can help improve the quality of performance measures by leveraging this framework.

  • Thinking Allowed — IBOR replacement Image
  • Thinking Allowed — IBOR replacement

    published Feb 26, 2019

    This publication provides a brief status update on interbank offered rate (IBOR) replacement in some different jurisdictions but primarily focuses on some of the potential accounting consequences of the proposed IBOR replacement under IFRS Standards.

  • IFRS model financial statements 2018 — Appendix 2: Early adoption of IFRS 16, “Leases” Image
  • IFRS model financial statements 2018 — Appendix 2: Early adoption of IFRS 16, “Leases”

    published Feb 19, 2019

    This Appendix has been produced to complement the International GAAP Holdings Limited Model financial statements for the year ended December 31, 2018. It focuses on the changes introduced by the requirements in IFRS 16, Leases which is effective for annual periods beginning on or after January 1, 2019 (earlier application is permitted if disclosed and if IFRS 15, Revenue from Contracts with Customers is also applied).

  • The ASPE update Image
  • The ASPE update

    published Feb 19, 2019

    This publication examines recent changes to ASPE that will affect private companies in 2018 and beyond.

  • Multi screens Image
  • Resilience and the board: A vital role

    published Feb 19, 2019

    In today's business environment of rapidly changing and complex risks, responding to crises and other unplanned events is imperative. What is the board's role in helping organizations become more resilient?

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