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IASB posts webcast on IFRS 15
Feb 14, 2019
On February 14, 2019, the International Accounting Standards Board (the Board) posted a webcast, by Board member Nick Anderson and investor engagement member Sid Kumar, that provides an overview on IFRS 15, "Revenue from Contracts with Customers".
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Where does XBRL go from here? SEC Commissioner Jackson shares his vision on structured data
Feb 13, 2019
On February 13, 2019, Toppan Merrill published its latest issue of "Dimensions", which included an article where Robert J. Jackson Jr., one of the three SEC commissioners appointed in 2018, recently added his voice in support of expanding the use of XBRL in disclosure and improving XBRL quality in SEC filings.
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AcSB Chair’s Term Extended
Feb 13, 2019
On February 13, 2019, the Accounting Standards Oversight Council (AcSOC) announced the extension of the term of the Chair of the Accounting Standards Board (AcSB).
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Updated IASB work plan — Analysis
Feb 11, 2019
On February 11, 2019, the International Accounting Standards Board (the Board) updated its work plan following its February 2019 meeting.
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In Brief Podcast – The impact of the AASB’s Exposure Draft on Reporting on Controls at a Service Organization on Practitioners reporting in both Canada and the United States
Feb 11, 2019
On February 11, 2019, the Auditing and Assurance Standards Board (AASB) released a podcast that provides an overview, in light of the recently released exposure draft, of key considerations for practitioners required to report on controls at a service organization under both Canadian and U.S. standards.
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AcSB Research Update – Extractive Activities
Feb 08, 2019
On February 8, 2019, the Accounting Standards Board (AcSB) published an overview of the results of their research on the accounting challenges faced in the extractive sector.
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IASB member discusses returns, reinvestment opportunities and dividend distribution
Feb 08, 2019
On February 8, 2019, the International Accounting Standards Board (the Board) released an article by Board member Nick Anderson, which discusses corporate performance and how investors seek to understand the quality of the profit number, not just the amount of earnings.
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IASB issues podcast on IFRS 17 discussions at the February IASB meeting
Feb 08, 2019
On February 8, 2019, the International Accounting Standards Board (the Board) released a podcast recorded by Darrel Scott, Board member, and Laura Kennedy, technical staff, reporting on the discussion at the February 2019 meeting of the Board about IFRS 17, "Insurance Contracts".
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Global Consultation on Quality Management for Firms and Engagements Now Open
Feb 08, 2019
On February 8, 2019, the International Auditing and Assurance Standards Board (IAASB) released several Exposure Drafts that propose to bring important changes to the way professional accountancy firms are expected to manage quality—for audits, reviews, and other assurance and related services engagements. Comments are requested by July 1, 2019.
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IASB decides on further potential amendments to IFRS 17
Feb 07, 2019
At its meeting on February 7, 2019, the International Accounting Standards Board (the Board) discussed IFRS 17, "Insurance Contracts" and 4 of the 25 concerns regarding the standard that were identified in October 2018 as candidates for potential amendments.
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International GAAP Bank Limited — Illustrative disclosures under IFRS 7 as amended by IFRS 9
published Feb 15, 2019
These financial statements illustrate the presentation and disclosure requirements of a bank that is not a first-time adopter of IFRSs that is applying IFRS 9 'Financial Instruments' and so reflects the updated disclosure requirements of IFRS 7 “Financial Instruments — Disclosure”.
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Canadian IPO Market Outlook: Will IPOs break through the economic clouds in 2019?
published Feb 15, 2019
In the current edition of Canadian IPO Market Outlook, we look at notable trends from the past few months of 2018, and look forward to what 2019 may hold for prospective issuers, investors and markets.
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MD&A assessment tool
published Feb 11, 2019
This publication is designed to be an easy-to-use tool to assess your company’s MD&A. 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.
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Executive compensation assessment tool
published Feb 11, 2019
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.
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AIF assessment tool
published Feb 11, 2019
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.
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Risk and controls innovation: A smarter way forward
published Feb 06, 2019
Facing continued market uncertainties and rapidly changing business conditions, organizations can achieve enhanced benefits from proactive and innovative risk management programs. What are key areas of focus and considerations for executives and boards?
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Clearly IFRS® - IASB proposes to clarify onerous contract requirements
published Feb 05, 2019
This Clearly IFRS addresses the proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets set out in Exposure Draft ED/2018/2 Onerous Contracts—Cost of Fulfilling a Contract (ED) that has been published by the International Accounting Standards Board (IASB).
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A Comparison of IFRS Standards and U.S. GAAP: Bridging the Differences
published Feb 04, 2019
This publication discusses differences that are commonly found in practice between the International Accounting Standards Board’s IFRS® Standards and the FASB’s U.S. GAAP. The significance of these differences to a given entity will vary depending on such factors as the nature of its operations, the industry in which it operates, and the accounting policy choices it has made.
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Bringing digital to the boardroom: The impact of digital transformation on companies’ boards
published Feb 01, 2019
Digital transformation is changing the way businesses operate in many ways—including how boards of directors engage with management teams. What opportunities exist to enhance board effectiveness through digital technologies?
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California Consumer Privacy Act: Thought GDPR readiness was tough?
published Jan 31, 2019
The California Consumer Privacy Act of 2018 (CCPA) takes effect January 1, 2020, as one of the strictest privacy laws in the United States. With requirements resembling those of the EU's General Data Protection Regulation (GDPR), what should governance, risk, and compliance executives know as they prepare to comply with CCPA?
