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Canadian securities regulators reinforce disclosure expectations for mining issuers’ mineral resource estimates
Jun 04, 2020
On June 4, 2020, the Canadian Securities Administrators (CSA) published a notice that summarizes the results of a review on the mineral resource estimates disclosed in mining issuers’ technical reports. The notice explains how regulators assess mineral resource estimates and provides guidance to assist issuers on addressing common deficiencies.
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IASB issues investor webcast on expected credit losses and related disclosures
Jun 04, 2020
On June 4, 2020, the International Accounting Standards Board (IASB) issued a webcast for investors that outlines the information that entities will provide in expected credit losses (ECL) when using IFRS 9 and IFRS 7 to prepare financial statements and notes.
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In Brief – A plain and simple overview of PSAB’s 2020 decision to adapt IPSAS principles when developing future standards
Jun 03, 2020
On June 3, 2020, the Public Sector Accounting Board (PSAB) released this overview to explain PSAB’s 2020 decision to adapt IPSAS principles when developing future standards.
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IASB issues “Investor Update” newsletter
Jun 03, 2020
On June 3, 2020, the International Accounting Standards Board (IASB) issued the latest edition of its newsletter "Investor Update", which profiles recently introduced IFRS Standards and other changes to the pipeline as well as how those changes may affect companies and performance.
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Impact of COVID-19 on the global financial system
Jun 03, 2020
Review the following articles published by the World Economic Forum (WEF) on the pandemic.
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Standard setting during the COVID-19 pandemic – June 2020 Update
Jun 02, 2020
On June 2, 2020, the Accounting Standards Board (AcSB) released a statement from the Chairs of the AASB, AcSB and PSAB that gives an update on the decisions they have made on resource development, effective date deferrals, and comment deadline extensions.
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Accelerating business strategy with data and stepping into a role as a leader
Jun 01, 2020
Review the following articles published by the Harvard Business Review (HBR) on using data and becoming a leader.
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In Brief – A plain and simple overview of the AASB’s Exposure Draft, Audits of Group Financial Statements (Including the Work of Component Auditors)
Jun 01, 2020
On June 1, 2020, the Auditing and Assurance Standards Board (AASB) released an In Brief that provides an overview of the the proposed changes to ISA 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors).
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IOSCO Statement on importance of disclosure about COVID-19
May 29, 2020
On May 29, 2020, the International Organization of Securities Commissions (IOSCO) issued IOSCO Statement on Importance of Disclosure about COVID-19 to highlight financial reporting issues that should be considered by reporting issuers in order to provide investors with relevant and reliable information in their financial reports and related disclosure documents.
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Temporary relief from certain regulatory filings available to registrants and unregistered capital markets participants due to COVID-19
May 29, 2020
On May 29, 2020, the securities regulatory authorities in Alberta, British Columbia, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, Ontario, Prince Edward Island, Saskatchewan and Yukon (the participating jurisdictions) published temporary blanket relief for registrants and unregistered capital markets participants from certain financial statement and information delivery requirements, as a result of COVID-19.
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CFO Insights: COVID-19 checklist – Practical steps for the immediate, midterm, and long term, Part II
published Jun 09, 2020
In this issue of CFO Insights, we outline more of the immediate, midterm, and long-term actions that CFOs may want to take. By considering such relevant issues, CFOS may have some of the information they need to recover from this crisis in time. These unforeseen events generally pack a monumentally disruptive punch and are often viewed through different lenses—and may require different responses.
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Webcast: COVID-19: Supply chain and workforce recovery and transformation
published Jun 08, 2020
The COVID-19 crisis has introduced major disruptions throughout many private companies' value chains. What are ways to navigate these challenges and how could they change the future working landscape?
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Deloitte comment letter on the IASB's proposal to defer the effective date of recent IAS 1 amendments
published Jun 03, 2020
We have commented on IASB exposure draft ED/2020/3, "Classification of Liabilities as Current or Non-Current – Deferral of Effective Date," which was published by the IASB on 4 May 2020. The ED proposes to defer the effective date of the January 2020 amendments to IAS 1 by one year.
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Webcast: Cyber risk in the wake of COVID-19: Building greater resilience
published Jun 01, 2020
During the COVID-19 crisis, cyber threats have grown in number and complexity. How can executives of private companies gain visibility into what they are up against and strengthen cybersecurity, privacy, and control within and beyond the walls of the enterprise in the aftermath?
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CFO Insights: Remote control – How finance works, not where, matters most now
published May 28, 2020
In this issue of CFO Insights, we will discuss what finance leaders can do to manage effectively in a world of remote working, as well as how the concept of creating value may change for finance moving forward.
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Video: Accounting considerations related to COVID-19 — Employee benefits
published May 26, 2020
Entities may be considering or implementing restructuring plans to mitigate their exposures associated with unforeseen consequences of the COVID-19 pandemic. In determining how to account for these measures, entities must start by identifying the nature and characteristics of each proposed compensation plan because it may affect the timing of the recognition of the benefits provided to employees. Learn more about how to account for employee benefits in response to COVID-19 in this video.
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Video: Accounting considerations related to COVID-19 — Government assistance
published May 26, 2020
Certain government assistance may be offered in various ways. For example, reimbursement of expenses, reduction of income taxes, or investment tax credits. As a first step in accounting for the various measures offered by a government is determining whether they should be accounted for by applying IAS 20 Accounting for Government Grants and Disclosure of Government Assistance or IAS 12 Income Taxes.
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CFO Insights: COVID-19 checklist – Practical steps for the immediate, midterm, and long term
published May 26, 2020
In this special edition of CFO Insights, we outline some additional immediate, midterm, and long-term actions CFOs can take in areas they oversee as they plan to emerge from this crisis.
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Deloitte comment letter on the IASB's proposed amendments as a result of the second phase of its project on the IBOR reform
published May 25, 2020
We are largely supportive of the amendments. In particular, we support the key changes that ensure that entities that apply hedge accounting will continue to do so as they transition to new benchmark interest rates and that the accounting for the modification of hedged items, when those modifications arise directly from the reforms, are reflected on a prospective basis via the application of IFRS 9:B5.4.5. We consider these as being the two most important elements of the proposals.
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Webinar: The Board’s Role in the COVID-19 Crisis: Recap
published May 22, 2020
This webinar includes key short-term actions and the long-term impacts of the pandemic, how both the structure and format of board meetings are changing, how board oversight of risk is more important than ever and how boards should ensure that the organization learns from this experience