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IASB finalizes amendments to IAS 1 to clarify the classification of liabilities
Jan 23, 2020
On January 23, 2020, the International Accounting Standards Board (IASB) issued "Classification of Liabilities as Current or Non-Current (Amendments to IAS 1)" providing a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date.
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Canadian securities regulators release detailed data from review of women on boards and in executive officer positions
Jan 23, 2020
On January 23, 2020, the securities regulatory authorities in Manitoba, New Brunswick, Nova Scotia, Ontario, Québec and Saskatchewan (the participating jurisdictions) published the underlying data used to prepare CSA Multilateral Staff Notice 58-311 Report on "Fifth Staff Review of Disclosure regarding Women on Boards and in Executive Officer Positions", published on October 2, 2019.
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The importance of board director relationship management
Jan 22, 2020
On January 14, 2020, the BoardEffect released an article on how board directors interact with groups and individuals that stem from many different facets of their board service. Board directors need to have good relationships with their peers, customers, vendors, executives, staff members, and other professionals and stakeholders.
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Global Ethics Board proposes significant revisions to international independence standards
Jan 21, 2020
On January 21, 2020, the International Ethics Standards Board for Accountants (IESBA) released two Exposure Drafts (EDs): "Proposed Revisions to the Non-Assurance Services Provisions of the Code" and "Proposed Revisions to the Fee-Related Provisions of the Code".
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Withdrawal of Part V from the CPA Canada Handbook – Accounting
Jan 21, 2020
On January 21, 2020, the Accounting Standards Board (AcSB) announced that as of March 1, 2020, Part V, also known as pre-changeover accounting standards, will be removed from the Handbook.
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AASB Exposure Draft – Conforming amendments to Canadian standards resulting from IAASB conforming amendments to IAASB International Standards as a result of the revised IESBA Code
Jan 17, 2020
On January 17, 2020, the Auditing and Assurance Standards Board (AASB) issued an Exposure Draft proposing to adopt, with appropriate amendments, proposed revisions to International standards issued by the International Auditing and Assurance Standards Board (IAASB). Comments are requested by March 27, 2020.
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Canadian securities regulators publish additional guidance for entities facilitating the trading of crypto assets
Jan 16, 2020
On January 16, 2020, the Canadian Securities Administrators (CSA) published Staff Notice 21-327 "Guidance on the Application of Securities Legislation to Entities Facilitating the Trading of Crypto Assets", to help these entities to determine situations where securities legislation may or may not apply.
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AcSB Exposure Draft – General Presentation and Disclosures
Jan 15, 2020
On January 15, 2020, the Accounting Standards Board (AcSB) released an exposure draft that corresponds to the International Accounting Standards Board's (IASB) exposure draft of a new standard "General Presentation and Disclosures" that is intended to replace IAS 1, "Presentation of Financial Statements". Comments are requested by June 30, 2020.
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AcSB Exposure Draft – Combinations – Initial Measurement and Related Disclosures
Jan 15, 2020
On January 15, 2020, the Accounting Standards Board (AcSB) released an Exposure Draft seeking feedback on its proposals to introduce new guidance on the accounting for a combination of not-for-profit organizations. These proposals apply to not-for-profit organizations applying the standards in Parts III of the CPA Canada Handbook – Accounting. Comments are requested by April 14, 2020.
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Summary of the December 2019 MCCG meeting
Jan 13, 2020
On January 13, 2020, the International Accounting Standards Board (the Board) published a summary of the Management Commentary Consultative Group (MCCG) meeting held on December 13, 2019.
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Economic outlook 2020: More of a good thing ahead?
published Jan 28, 2020
Going into 2020, the global economy is decelerating sharply, with the United States and Europe at risk of recession. Despite record low unemployment, a burgeoning trade war has had a stifling effect on business investment and trade flows, not only in the United States but also broadly around the world.
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Clearly IFRS — Closing Out 2019
published Jan 22, 2020
This special edition sets out financial reporting issues that may be relevant for years ending on or after December 31, 2019 as a result of areas of regulatory focus, the current economic environment or changes in accounting standards.
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2019 Audit Quality Report: Evolving today with a vision for tomorrow
published Jan 22, 2020
We work every day to enhance audit quality. That means discussing with our clients how we plan to deliver the audit, evaluating how we did against that plan, and asking audit committees for feedback.
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SEC Compliance Checklist on Form 10-K
published Jan 14, 2020
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 14, 2020
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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SEC Checklist — Annual Report or Registration Statement or Transition Statement on SEC Form 20-F
published Jan 14, 2020
SEC Checklist — Annual Report or Registration Statement/Transition to Form 20-F, appropriate for external distribution to clients, is revised to reflect changes in SEC rules, regulations, and forms; update references; and make editorial changes. No significant changes were made to this checklist as a result of this update.
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Cybersecurity on the front lines: A call to action
published Jan 14, 2020
As cyber technologies continue to proliferate, cybersecurity risks grow. Have you deployed innovative approaches and challenged conventional thinking in your management of cybersecurity?
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AIF assessment tool
published Jan 13, 2020
This checklist is designed to be an easy-to-use tool to assess your company’s AIF. 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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MD&A assessment tool
published Jan 13, 2020
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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Executive compensation assessment tool
published Jan 13, 2020
This checklist is designed to be an easy-to-use tool to assess your company’s executive compensation disclosure. 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.
