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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
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  • Forum on integrated thinking at the World Economic Forum in Davos

    Jan 17, 2019

    On January 22-25, 2019, the World Economic Forum (WEF) will hold its annual meeting. This meeting is an annual opportunity for leaders across business and government to come together to discuss solutions to the world’s most pressing economic and social challenges. Deloitte joins these global leaders and participates in discussions and events designed to develop meaningful and measurable solutions to these challenges.

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  • The Global Risks Report 2019

    Jan 15, 2019

    On January 15, 2019, the World Economic Forum released the 14th edition of its report, which provides an opportunity to place the global risk landscape into context at the beginning of the new year and identify priority areas for action in 2019.

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  • IASB to consider further potential amendments to IFRS 17

    Jan 11, 2019

    In January 2019, the International Accounting Standards Board (the Board) released the agenda papers for their upcoming meeting. The Board will discuss 5 of the 25 concerns regarding IFRS 17, "Insurance Contracts" that were identified in October 2018 as candidates for potential amendments. The staff recommends several amendments to the standard.

  • IAASB - Assurance Image
  • IAASB releases ISA 540 (Revised) Presentation

    Jan 11, 2019

    On January 11, 2019, the International Auditing and Assurance Standards Board (IAASB) released a video on ISA 540 (Revised). Listen to Rich Sharko, IAASB Board member and the Chair of the ISA 540 (Revised) Implementation Support Working Group, as he explains the public interest issues addressed by International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures.

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  • EC expert group issues report on disclosure of climate-related information

    Jan 10, 2019

    In January 2019, the Technical Expert Group on Sustainable Finance set up by the European Commission (EC) published its first report on companies' disclosure of climate-related information. It contains recommendations that will allow the EC to update its non-binding guidelines on non-financial reporting with specific reference to climate-related information, in line with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) established by the Financial Stability Board.

  • CPAB - Assurance Image
  • CPAB 2019-2021 Strategic Plan: Accelerating Audit Quality

    Jan 10, 2019

    On January 10, 2019, the Canadian Public Accountability Board (CPAB) released their strategic plan. The next three years promises both challenges and opportunities in audit regulation and in the drive for high quality, consistent audits of public companies in Canada.

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  • SEC Compliance Checklist on Form 10-K

    published Jan 08, 2019

    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 08, 2019

    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 08, 2019

    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.

  • Deloitte comment letter on the IASB's discussion paper on financial instruments with characteristics of equity Image
  • Deloitte comment letter on the IASB's discussion paper on financial instruments with characteristics of equity

    published Dec 20, 2018

    We have responded to the IASB's discussion paper 'Financial Instruments with Characteristics of Equity' that was published in June 2018. We do not support the preferred classification approach in the discussion paper and believe financial performance should be attributed to those holders of equity instruments that currently own a residual interest in the entity, not to those that hold instruments which may result in them being owners in the future. In addition, we disagree that amounts due at liquidation are financial liabilities prior to liquidation and do not support the carry over of requirements in IAS 32 that future acquisitions of equity should be recognized as a gross financial liability with a debit in equity.

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  • Adieu boilerplate audit opinion

    published Dec 18, 2018

    The effective date of the new CAS auditor's report is now upon us. Are you ready? Deloitte has created a new brochure that covers the key changes and provides an illustrative report that reflects a common reporting scenario under the ASPE framework.

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  • ASC annual oil and gas review

    published Dec 17, 2018

    The oil and gas review report is prepared annually by the ASC’s Petroleum group within the Corporate Finance division. This group is comprised of experienced and knowledgeable oil and gas professionals who understand the challenges currently facing the industry and who are dedicated to protecting investors and assisting reporting issuers in meeting their compliance requirements.

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    Correction list for hyphenation

    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.