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Beyond compliance – Promoting excellence in financial reporting
  • CPA Canada - Regulations Image
  • CPA Canada releases two articles on climate change

    Aug 17, 2017

    In August 2017, CPA Canada released two articles on climate change, which discusses how one of the biggest risks facing businesses, economies and societies around the world is climate change and the impact climate change can have on business models and strategy.

  • IAASB - Assurance Image
    IESBA (International Ethics Standards Board for Accountants) (lt gray) Image
  • IAASB, IESBA, and IAESB outline need for more professional scepticism

    Aug 11, 2017

    On August 11, 2017, the International Auditing and Assurance Standards Board (IAASB), the International Ethics Standards Board for Accountants (IESBA), and the International Accounting Education Standards Board (IAESB) jointly published "Toward Enhanced Professional Skepticism".

  • IFRS - IASB Image
  • Summary of the June 2017 ITCG meeting

    Aug 01, 2017

    On August 1, 2017, the International Accounting Standards Board (IASB) published notes to the IFRS Taxonomy Consultative Group (ITCG) meeting held on June 12, 2017.

  • Canada Image
  • What do the Big Data Guidelines Mean for Employers?

    Aug 01, 2017

    On August 1, 2017, Borden Ladner Gervais released an article on what employers should consider as a result of the release of the "Big Data Guidelines" by the office of Ontario's Information and Privacy Commissioner (IPC) in May 2017.

  • IAASB - Assurance Image
  • IAASB Welcomes PCAOB's New Enhanced Auditor Reporting Standard

    Aug 01, 2017

    On August 1, 2017, the International Auditing and Assurance Standards Board (IAASB) welcomed the adoption by the Public Company Accounting Oversight Board (PCAOB) of a new auditing standard to enhance auditor’s reports by providing additional, relevant information to users, including critical audit matters.

  • IFRS - ICAEW Image
  • ICAEW report on non-comparable disclosure under IFRS

    Jul 31, 2017

    On July 31, 2017, the Institute of Chartered Accountants in England and Wales (ICAEW) released a report "Disclosure quality and international comparability under IFRS: evidence from pension discount rates, impairment and capitalisation of development costs" that argues that non-comparable disclosure under IFRS is a problem.

  • IFRS - IASB Image
  • IFRS Foundation publishes results of a reputation research study

    Jul 31, 2017

    On July 31, 2017, the IFRS Foundation has published a report with findings of a reputation research study conducted between February and May 2017. The objective of the study was to learn about (1) the perceived performance of the Foundation as regards reputation attributes such as transparency and independence, (2) perceptions of engagement and consultation, and (3) whether it is felt that the Foundation meets its public interest mission and delivers on its objectives.

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  • IFRS model financial statements 2017 Image
  • IFRS model financial statements 2017

    published Jul 26, 2017

    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.

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  • The CFO as a strategist-catalyst partner to the CEO

    published Jul 19, 2017

    CEOs and boards increasingly want CFOs to deliver a finance organization that gets the numbers right and partner with them in shaping the company’s strategy. But when asked what they want from a strategic CFO, their answers vary widely. How can the CFO best align? Learn how to establish better alignment between CFOs’ actions and CEO and board expectations.

  • Heads Up — XBRL requirements for companies reporting under IFRSs  Image
  • Heads Up — XBRL requirements for companies reporting under IFRSs

    published Jul 12, 2017

    In March 2017, the SEC announced the availability of the IFRS Taxonomy for foreign private issuers (FPIs) that prepare financial statements under International Financial Reporting Standards. As a result of the announcement, FPIs are required to use XBRL — eXtensible Business Reporting Language — in their financial data submitted to the SEC. The SEC will allow a company to submit its initial XBRL-tagged interactive data file with its first annual report on Form 20-F or Form 40-F for the fiscal year ending on or after December 15, 2017. A registrant has the option to use a 30-day grace period for its initial interactive data file submission, which the registrant would be required to file as an amendment.

  • Webcast Image
  • Supply chain fraud, waste, and abuse: The growing role of forensics and analytics

    published Jun 28, 2017

    The immense data generated within today’s corporate supply chains can contain vital insights for combating fraud, waste, and abuse. How can supply chain forensics and analytics capabilities reveal those insights and what are leading practices for using them? Learn about the importance of developing supply chain forensics and analytics capabilities and ways to capitalize on skills and insights already resident in your organization.

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