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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • IAASB - Assurance Image
  • Martin Baumann Named to Lead the IAASB

    Sep 14, 2018

    On September 14, 2018, the International Auditing and Assurance Standards Board (IAASB) announced that Mr. Martin Baumann has been appointed Chair of the IAASB for a three-year term beginning January 1, 2019. Mr. Baumann’s appointment was recommended by the Interim Nominating Committee after an extensive international search.

  • IFRS - IASB Image
  • IASB concludes FICE DP webcast series

    Sep 11, 2018

    September 11, 2018, the International Accounting Standards Board (the Board) released its sixth and final webcast in a series of web presentations related to the Discussion Paper "Financial Instruments with Characteristics of Equity".

  • United States Image
  • Paper on the satisfaction with existing segment disclosure requirements

    Sep 10, 2018

    In 2018, the CFA Institute, a global association of investment professionals, published "Segment Disclosures: Investor Perspectives". For the paper, the CFA Institute surveyed its members, including portfolio managers and analysts, regarding their level of satisfaction with existing segment disclosure requirements and solicited their views on areas for improvement as well as general perceptions about segment disclosures.

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  • Cloud computing: Resolving some sticky questions Image
  • Cloud computing: Resolving some sticky questions

    published Sep 13, 2018

    In this issue of CFO Insights, we will address ways CFOs can answer those questions and steer conversations and strategies to the potential implications of cloud migration.

  • A Roadmap to Initial Public Offerings  Image
  • A Roadmap to Initial Public Offerings

    published Sep 07, 2018

    Preparing for an initial public offering (IPO) can be a complex, time-consuming, and often costly process. Accordingly, this Roadmap addresses financial reporting, accounting, and auditing considerations to help companies navigate challenges related to preparing an IPO registration statement and ultimately going public.

  • ifrs-mfs-2017 Image
  • IFRS model financial statements 2017

    published Aug 10, 2018

    These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended December 31, 2017 by an entity that is not a first-time adopter of IFRSs.

  • Heads Up — FASB re-leases targeted improvements to ASC 842 Image
  • Heads Up — FASB re-leases targeted improvements to ASC 842

    published Aug 07, 2018

    This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2018-11, "Targeted Improvements to ASC 842, Leases," which provides entities with relief from the costs of implementing certain aspects of the new leasing standard, ASC 842. Specifically, under the amendments in ASU 2018-11, (1) entities may elect not to recast the comparative periods presented when transitioning to ASC 842 and (2) lessors may elect not to separate lease and non-lease components when certain conditions are met.

  • ias-34-checklist Image
  • IAS 34 compliance checklist 2018

    published Aug 03, 2018

    The checklist summarizes the requirements of IAS 34, Interim Financial Reporting, formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of April 30, 2018.

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