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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IFRS - IASB Image
  • IFRS Foundation publishes proposed IFRS Taxonomy update

    Nov 24, 2020

    On November 24, 2020, the International Accounting Standards Board (IASB) published PTU/2020/5 "IFRS Taxonomy 2020 — General Improvements and Common Practice — IAS 19, Employee Benefits". Comments are requested by January 26, 2021.

  • Securities - OSC Image
  • OSC publishes 2020 Corporate Finance Branch Report

    Nov 19, 2020

    On November 19, 2020, the Ontario Securities Commission (OSC) published its annual Corporate Finance Branch Report, an important resource to help issuers and their advisors comply with their reporting obligations. Due to the ongoing impact of the COVID-19 pandemic, the report also provides issuers with guidance on additional considerations related to the impact of COVID-19.

  • IESBA (International Ethics Standards Board for Accountants) (lt gray) Image
  • IESBA releases new role and mindset fact sheet

    Nov 18, 2020

    On November 18, 2020, the International Ethics Standards Board for Accountants (IESBA) released a new Fact Sheet providing an overview of the Board's recently released revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) to better promote the role and mindset expected of all professional accountants.

  • IAASB - Assurance Image
  • Video introduction to the new IAASB Quality Management Standards

    Nov 18, 2020

    On November 18, 2020, the International Auditing and Assurance Standards Board (IAASB) published video introductions to the new and revised quality management standards in English, French and Spanish. The videos explain the key aspects of the three standards to help stakeholders begin their implementation efforts.

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  • SEC hot topics: Year-end update

    published Nov 13, 2020

    After an unprecedented year, it is critical that SEC registrants be prepared to provide insight to investors through relevant and transparent disclosure. What are key considerations for year end?

  • _Webcast Image
  • Domestic accounting standards update

    published Nov 10, 2020

    Hear about COVID-19-related financial reporting considerations under Part II and Part III of the CPA Canada Handbook - Accounting and get an update on upcoming standard-setting proposals from the Accounting Standards Board (AcSB).

  • IFRS model financial statements 2020 Image
  • IFRS model financial statements 2020

    published Oct 14, 2020

    These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended December 31, 2020 by an entity that is not a first-time adopter of IFRSs.

  • Financial Reporting Alert 20-6: Accounting and SEC reporting considerations for SPAC transactions Image
  • Financial Reporting Alert 20-6: Accounting and SEC reporting considerations for SPAC transactions

    published Oct 02, 2020

    This Financial Reporting Alert discusses the accounting and SEC reporting considerations related to special-purpose acquisition company (SPAC) initial public offerings. After a SPAC merges with a private operating company (the “target”), the target’s financial statements become those of the combined public company. Therefore, a target will need to devote a considerable amount of time and resources to technical accounting and reporting matters.

  • 2020 Transparency Report Image
  • 2020 Transparency Report

    published Sep 30, 2020

    The Deloitte Canada Transparency report provides an overview of our legal structure, governance, ethical and independence principles, and quality control procedures. It also outlines the actions we’ve put in place as part of our efforts to continually advance audit quality and support our commitment to leading the profession

  • CFO Insights: What's keeping CFOs up at night in 2020 Image
  • CFO Insights: What's keeping CFOs up at night in 2020

    published Sep 30, 2020

    Now, as some companies have begun executing on return-to-work plans, CFOs are far from worry-free. And, in the latest Deloitte’s CFO Signals™ survey, many respondents indicated that top concerns included new waves of infections, more shutdowns, and the possibility of a longer-term recession.

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