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Beyond compliance – Promoting excellence in financial reporting
  • ÌFRS - CFA Institute Image
  • Two studies on non-GAAP financial measures

    Jan 23, 2017

    The Chartered Financial Analyst Institute (CFA Institute), a global association of investment professionals, published "Investor Uses, Expectations and Concerns on Non-GAAP Financial Measures" and "Bridging the Gap: Ensuring Effective Non-GAAP and Performance Reporting".

  • IFRS - GPF Image
    IFRS - Meeting Image
  • Summary of the November 2016 GPF meeting

    Jan 20, 2017

    On January 20, 2017, the International Accounting Standards Board (IASB) posted the minutes of the meeting of the Global Preparers Forum (GPF) with representatives of the IASB held in London on Tuesday, November 29, 2016.

  • IFRS - IASB Image
  • Updated IASB work plan — Analysis

    Jan 19, 2017

    On January 19, 2017, following its January 2017 meeting, the International Accounting Standards Board (IASB) updated its work plan. In particular, the new standard on insurance (IFRS 17) is now expected in May and no longer in March since the fatal flaw review revealed some small issues that the staff wants to lay before the Board before finalizing the draft. Also, following yesterday's decision to take a project on IFRS 9 and prepayment options onto the agenda, the IASB now announces that it expects to publish an exposure draft on the issue in April.

  • IFRS - IASB Image
  • Putting IFRS 16 into practice, practical implementation advices from IASB

    Jan 13, 2017

    In January 2017, the International Accounting Standards Board (IASB) published an article featuring four IASB members discussing the messages they have heard from stakeholders about IFRS 16 implementation over the last year and advice to companies implementing the new standard.

  • IFRS - IASB Image
  • Canadian academic Tom Scott appointed to the IASB

    Jan 11, 2017

    On January 11, 2017, the IFRS Foundation Trustees announced the appointment of Tom Scott to serve as a member of the International Accounting Standards Board (IASB). Mr. Scott will join the IASB in April 2017 for an initial term 5-year term.

  • IFRS - IASB Image
  • IASB posts update on insurance webinars

    Jan 10, 2017

    On January 10, 2017, the International Accounting Standards Board (IASB) released a webinar that provides an updated overview of the forthcoming insurance contracts Standard reflecting decisions made in November.

  • US_AICPA Image
  • AICPA issues additional revenue working drafts

    Jan 06, 2017

    In January 2017, the American Institute of Certified Public Accountants’s (AICPA) Revenue Recognition Task Force released for public comment four working drafts on accounting issues associated with the implementation of the new revenue standard for the following industries: aerospace and defense, telecommunications, and time shares.

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  • Securities checklist Image
  • AIF assessment tool

    published Jan 17, 2017

    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.

  • Securities checklist Image
  • Executive compensation assessment tool

    published Jan 17, 2017

    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.

  • Introduction to blockchain technology Image
  • Introduction to blockchain technology

    published Dec 15, 2016

    Learn about blockchain technology and familiarize yourself with the potential implications, opportunities and risks for capital markets and reporting.

  • 1)	Heads Up — Highlights of the 2016 AICPA Conference on Current SEC and PCAOB Developments Image
  • Heads Up — Highlights of the 2016 AICPA Conference on Current SEC and PCAOB Developments

    published Dec 14, 2016

    On the heels of the U.S. presidential election, participants at the 2016 AICPA Conference on Current SEC and PCAOB Developments in Washington, D.C., were eager to talk about the changing financial reporting and audit landscape. While there was much speculation about the impact of the new administration on financial reporting regulations, there was little uncertainty regarding the effect that new accounting standards will have when they are adopted in the coming years. Specifically, the new standards on revenue recognition, leases, financial instruments, and credit losses — or the “new GAAP standards” as SEC Chief Accountant Wesley Bricker1 referred to them — were a central theme throughout the conference.

  • Webcast Image
  • Deloitte e-learning — IFRS 15

    published Dec 13, 2016

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 15, Revenue from Contracts with Customers, and the application of this Standard. Topics covered include the principles for the recognition of revenue to the sale of goods, services, licenses, royalties, and any variable consideration or modifications to contracts.

  • Webcast Image
  • Deloitte e-learning — IFRS 16 (advanced)

    published Dec 13, 2016

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 16, Leases, and the application of this standard. This e-learning builds on the IFRS 16, Leases (basic) e-learning module. In this module, you will deeper dive into the key principles of lease accounting and learn about areas of potential judgment in applying IFRS 16.

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