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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
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  • FRC Lab report on virtual and augmented reality

    Feb 22, 2021

    A new report from the Financial Reporting Lab of the UK Financial Reporting Council (FRC) considers how virtual and augmented reality are and might be used to expand the scope and audience for corporate reporting.

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  • Updated IASB work plan — Analysis

    Feb 19, 2021

    On February 19, 2021, the International Accounting Standards Board (IASB) updated its work plan following its January 2021 supplementary meeting and February 2021 meeting.

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  • IASB finalizes amendments to IAS 8 regarding accounting estimates

    Feb 12, 2021

    On February 12, 2021, the International Accounting Standards Board (IASB) published "Definition of Accounting Estimates (Amendments to IAS 8)" to help entities to distinguish between accounting policies and accounting estimates. The amendments are effective for annual periods beginning on or after January 1, 2023.

  • IFRS - IASB Image
  • IASB finalizes amendments to IAS 1 and the Materiality Practice Statement

    Feb 12, 2021

    On February 12, 2021, the International Accounting Standards Board (IASB) issued "Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)" with amendments that are intended to help preparers in deciding which accounting policies to disclose in their financial statements. The amendments are effective for annual periods beginning on or after January 1, 2023.

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  • IASB proposes extending the practical relief regarding COVID-19-related rent concessions

    Feb 11, 2021

    On February 11, 2021, the International Accounting Standards Board (IASB) published an exposure draft “Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)” that contains a proposed extension of the May 2020 amendment that provides lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. Comments are requested by 25 February 2021.

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  • Private companies going public: The rise of the SPAC

    published Feb 09, 2021

    Special-purpose acquisition companies (SPACs) are in vogue today as a way for investors and public companies to mitigate public market volatility and risk. But what risks and opportunities do they pose?

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  • MD&A assessment tool

    published Feb 01, 2021

    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.

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  • SEC Compliance Checklist on Form 10-K

    published Jan 31, 2021

    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 31, 2021

    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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  • Checklist for Quarterly Report on SEC Form 10-Q

    published Jan 31, 2021

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

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