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Beyond compliance – Promoting excellence in financial reporting
  • IFRS - IASB Image
  • Standard-setters split on whether to prohibit non-IFRS information in financial statements

    Oct 19, 2017

    In March 2017, the International Accounting Standards Board (IASB) published its discussion paper DP/2017/1 "Disclosure Initiative — Principles of Disclosure". Comments were requested by October 2, 2017 and 100 comment letters are now available on the IASB's website. An analysis shows that standard-setters are split on the question whether a general disclosure standard should prohibit an entity from including "non-IFRS information" or information that is inconsistent with IFRSs in its financial statements.

  • IIRC (International Integrated Reporting Committee) Image
  • IIRC publishes results of integrated reporting implementation survey

    Oct 13, 2017

    In October 2017, the International Integrated Reporting Council (IIRC) released the results of a survey, that it had conducted earlier this year, on how companies are adopting integrated reporting since the International <IR> Framework was released in 2013.

  • G7 Image
  • G-7 Releases Follow-Up Report on Fundamental Elements for Cybersecurity Assessment

    Oct 13, 2017

    On October 13, 2017, G-7 finance ministers and central bank governors released a report titled "G-7 Fundamental Elements for Effective Assessment of Cybersecurity in the Financial Sector" to provide guidance on G-7 countries’ (Canada, France, Germany, Italy, Japan, the United Kingdom, and the United States) expectations for effective cybersecurity assessments for the financial sector.

  • IFRS - IASB Image
  • IASB finalizes amendments to IAS 28 regarding long-term interests in associates and joint ventures

    Oct 12, 2017

    On October 12, 2017, the International Accounting Standards Board (IASB) published "Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)" to clarify that an entity applies IFRS 9 "Financial Instruments" to long-term interests in an associate or joint venture that form part of the net investment in the associate or joint venture but to which the equity method is not applied.

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  • Tax Alert Image
  • Tax Planning Using Private Corporations

    published Oct 02, 2017

    On July 18, 2017, the Department of Finance released a consultation document and draft legislation containing proposals that, if enacted, will affect private companies and their shareholders.

  • CFO Insights: 2017 Q3 CFO Signals Survey Results Image
  • CFO Insights: 2017 Q3 CFO Signals Survey Results

    published Sep 21, 2017

    CFO sentiment got off to a very strong start in the first quarter of 2017. In the aftermath of the US presidential election, CFOs appeared very optimistic – with that quarter’s survey registering the sharpest uptick in sentiment in its seven-year history.

  • Webcast ASPE Image
  • Accounting for cap and trade transactions under IFRS

    published Sep 20, 2017

    Learn about several methods for accounting for cap and trade transactions under IFRS. You will also receive an overview of cap and trade systems, and the Pan Canadian Framework on Clean Growth and Climate Change.

  • Financial Reporting Alert 17-6, Financial Reporting Implications of Disasters Image
  • Financial Reporting Alert 17-6, Financial Reporting Implications of Disasters

    published Sep 20, 2017

    This Financial Reporting Alert highlights some of the financial reporting implications of disasters for entities reporting under U.S. GAAP. Those implications can include the accounting for asset impairments, the income statement classification of losses, insurance recoveries, and additional exposure to environmental remediation liabilities.

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