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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • CAQ Image

  • CAQ issues publication on company-prepared information

    Dec 03, 2019

    On December 3, 2019, the Center for Audit Quality (CAQ) of the American Institute of Certified Public Accountants (AICPA) released a publication "The Role of Auditors in Company-Prepared Information: Present and Future".

  • PSAS - PSAB Image

  • Exposure Draft, Narrow Scope Amendment – Purchased Intangibles

    Nov 29, 2019

    On November 29, 2019, the Public Sector Accounting Board (PSAB) released an exposure draft that proposes to remove the prohibition against recognizing intangibles purchased in an exchange transaction in public sector financial statements. The change is proposed to respond to input from Indigenous governments and other PSAB stakeholders.

  • IFRS - IASB Image

  • Article on IFRS Standards and climate-related disclosures

    Nov 28, 2019

    On November 28, 2019, the International Accounting Standards Board (the Board) released an article by IASB member Nick Anderson discussing how existing requirements within IFRS Standards relate to climate change risks and other emerging risks.

  • IFAC - Regulations Image

  • IFAC Launches "Exploring the IESBA Code"

    Nov 26, 2019

    On November 26, 2019, the International Federation of Accountants (IFAC) released the first installment in a new informational series to promote the Code of Ethics.

  • IAASB - Assurance Image

  • IAASB Tech Talk November 2019

    Nov 26, 2019

    On November 26, 2019, the International Auditing and Assurance Standards Board’s (IAASB) Technology Working Group recently published its second Technology Communiqué, which provides an update on the IAASB’s efforts to incorporate the use of technology by auditors in an ever changing audit environment. This communique also includes other relevant news and information relevant to technology.

  • United States Image

  • Calculating the value of impact investing

    Nov 25, 2019

    In 2019, the Harvard Business Review (HBR) released an article on how as concerns about scarcity and inequality become increasingly urgent, many investors are eager to generate both business and social returns—to “do well by doing good.” One avenue is impact investing: directing capital to ventures that are expected to yield social and environmental benefits as well as profits.

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  • Multi screens Image

  • Capital-intensive project ROI: Consider the social impacts

    published Dec 05, 2019

    Beyond job creation and new tax revenues, companies increasingly need to articulate other community impacts of their capital investments in new and existing locations. What effects could bringing social impact measurement into ROI discussions have on decision-making around location-specific, capital-intensive projects?

  • Multi screens Image

  • Cyber recovery: Surviving a digital extinction-level event

    published Dec 04, 2019

    Cyber criminals are increasingly attacking operational systems and backup capabilities simultaneously in highly sophisticated ways. What are some of the advanced tactics being used, and how have organizations effectively addressed the aftermath?

  • A Roadmap to Comparing IFRS Standards and U.S. GAAP: Bridging the Differences Image

  • A Roadmap to Comparing IFRS Standards and U.S. GAAP: Bridging the Differences

    published Nov 18, 2019

    This publication explores some of the key differences between IFRS® Standards and U.S. GAAP that are effective as of January 1, 2020, for public business entities with a calendar-year annual reporting period. Although this Roadmap does not capture all the differences that exist between the two sets of standards, it focuses on differences that are commonly found in practice.

  • Deloitte comment letter on the IASB's proposed amendments to IAS 12 Image

  • Deloitte comment letter on the IASB's proposed amendments to IAS 12

    published Nov 14, 2019

    We have responded to the IASB exposure draft, "Deferred Tax related to Assets and Liabilities arising from a Single Transaction," which was published by the IASB in July 2019 to clarify how companies account for deferred tax on leases and decommissioning obligations.

  • A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2019) Image

  • A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2019)

    published Nov 13, 2019

    This publication contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. Other features include (1) an update on the SEC’s priorities; (2) a summary of comment letter trends related to the top 10 topics of frequent comment in the 12-month period ended July 31, 2019; and (3) topics of focus related to disclosures associated with financial statement accounting, SEC reporting, initial public offerings, foreign private issuers, and industry-specific matters. Appendix F of the Roadmap summarizes the changes made in the 2019 edition.

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