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IAASB public consultation opens for proposed new standard for audits of financial statements of less complex entities
Jul 23, 2021
On July 23, 2021, the International Auditing and Assurance Standards Board (IAASB) published an exposure draft of its new, stand-alone standard for audits of financial statements of less complex entities. Comments are requested by January 31, 2022.
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IASB to extend comment period for its proposed amendments to IFRS 13 and IAS 19 and draft guidance for developing and drafting disclosures
Jul 21, 2021
During its July 21, 2021 meeting, the IASB Board members decided to extend the comment period for its Exposure Draft (ED), "Disclosure Requirements in IFRS Standards — A Pilot Approach" to January 12, 2022.
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Webinar: Proposals in Exposure Draft Management Commentary
Jul 21, 2021
On July 21, 2021, the International Accounting Standards Board (IASB) released a recording of the Exposure Draft Management Commentary webinar it held on July 13, 2021.
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Compilations of Future-oriented Financial Information reference group and task force established
Jul 20, 2021
On July 20, 2021, the Auditing and Assurance Standards Board (AASB) announced that it has recruited members for the Compilations of Future-oriented Financial Information (FOFI) Reference Group and Task Force.
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2021 CPAB Disclosures public consultation
Jul 19, 2021
On July 19, 2021, the Canadian Public Accountability Board (CPAB) announced that they are conducting a public consultation to gather stakeholder input and to invite a dialogue on potential changes to the information that they disclose about the results of our regulatory assessments. Comments are requested by September 30, 2021.
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IFAC Releases Latest Point of View: Greater Transparency and Accountability in the Public Sector
Jul 19, 2021
On July 19, 2021, the International Federation of Accountants (IFAC) published a Point of View: “Greater Transparency and Accountability in the Public Sector.”
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IFRS Foundation Trustees discuss progress and next steps on establishing a new board focused on sustainability-related disclosure standards
Jul 19, 2021
The IFRS Foundation Trustees met by video conference on July 13, 2021 to discuss progress and next steps on establishing a new board focused on sustainability-related disclosure standards.
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IASB Webinars: Third Agenda Consultation— recording now available
Jul 19, 2021
The International Accounting Standards Board (IASB) held two live webinars on July 14, 2021 to discuss the Board’s Third Agenda Consultation that would help create its next five-year plan. A recording of these webinars is now available
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Panel discussion with Chair of the IFRS Foundation Trustees
Jul 16, 2021
On July 11, 2021, the Chair of the IFRS Foundation Trustees, Erkki Liikanen, took part in a panel discussion that was part of a conference was organized by the Italian Ministry of Economy and Finance and the Bank of Italy to coincide with the G20 Finance Ministers and Central Bank Governors’ meeting in Venice.
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SEC Returns Spotlight to Cybersecurity Disclosure Enforcement
Jul 15, 2021
In an article posted on July 15, 2021, the authors suggest that recent events may signal the SEC Enforcement Division’s increasing scrutiny on cybersecurity disclosure policies and procedures.
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Hiring on all cylinders: What companies want from a post-pandemic CFO
published Jul 30, 2021
In this issue of CFO Insights, the authors deconstruct the current hiring process, identifying top skills for highly sought-after finance talent, and weigh in on which capabilities may have been permanently changed by the events of the last year.
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Listen deeply, respond smartly | An innovative approach for encouraging population immunity to COVID-19
published Jul 19, 2021
Even though the pandemic lingers, with new cases of infection reported every day, many Canadians remain indecisive about getting vaccinated against COVID-19. Why are they still hesitant? Understanding this is critical to moving past the crisis. For our new report, Listen deeply, respond smartly: An innovative approach for encouraging population immunity to COVID-19, we collected and analyzed 1.7 million social media mentions about vaccines made in Canada and held in-depth interviews with Canadians across the country. This enabled us to gain insight into the factors that are shaping the perspectives of the vaccine-hesitant and identify solutions.
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SPAC Warrant Accounting: A Roadmap for the Changes to Permit Equity Classification
published Jul 19, 2021
This alert explains the current state of affairs and provides practical guidance to pre and post IPO SPACs seeking to implement changes to permit equity classification for their warrants.
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Crisis as catalyst: Accelerating transformation
published Jun 30, 2021
Deloitte Private’s 2021 global survey of private companies offers insights around how businesses are dealing with the impact of the pandemic. It explores companies’ priorities with a focus on how the pursuit of resilience is driving companies’ strategies and actions.
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Value of the Audit: A Brief History and the Path Forward
published Jun 30, 2021
This paper examines in detail the value of an independent audit. It recognizes the significant growth and demand for company reported information outside of the historical financial statements, and how the independent public company audit construct can apply to these other key areas of information.
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Deloitte comment letter on the proposed amendments to the IFRS Foundation Constitution
published Jun 30, 2021
Deloitte comment letter on the proposed amendments to the IFRS Foundation Constitution
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Environment, social, and governance considerations: Corporate reporting and assurance basics
published Jun 30, 2021
This article highlights how investors and other stakeholders are increasingly demanding reliable ESG reporting from companies and how Deloitte is proactively working with key stakeholders in the financial/corporate reporting ecosystem to accelerate more systematic integration of relevant ESG factors into mainstream financial reporting.
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CAQ Alert 2021-02: Amendments to SEC Independence Rules
published Jun 30, 2021
This alert provides an overview of the SEC’s final amendments, which drew on decades of staff experience applying the auditor independence framework to better reflect today’s increasingly complex and interconnected capital markets system. The SEC amendments are effective as of June 9, 2021.
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What North America’s top finance executives are thinking and doing
published Jun 30, 2021
In addition to the usual economic outlook questions, this quarter’s survey asked CFOs about business transformation amid the pandemic and their company approaches to diversity, equity, and inclusion.
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Deloitte comment letter on SEC's requests for input on climate-related and other ESG disclosures
published Jun 22, 2021
We have commented on the US Securities and Exchange Commission's (SEC) statement requesting input from investors, registrants, and other market participants on whether current disclosures related to climate change adequately inform investors.
