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Beyond Compliance – Promoting Excellence in Financial Reporting in Canada
  • Securities - CSA Image
  • Canadian securities regulators propose eight initiatives to reduce regulatory burden for investment funds

    Sep 12, 2019

    On September 12, 2019, the Canadian Securities Administrators (CSA) published for comment proposed rule amendments aimed at implementing eight initiatives that seek to eliminate duplicative requirements, streamline regulatory processes, codify frequently-granted exemptions from certain rules for investment funds, and eliminate the need for certain regulatory approvals. These proposed changes are part of the CSA’s ongoing work to reduce regulatory burden for investment funds. Comments are requested by December 11, 2019.

  • IFRS - IASB Image
  • IASB chair speaks in South Korea

    Sep 04, 2019

    On September 4, 2019, the International Accounting Standards Board (IASB) released a keynote speech given at an event organized to celebrate the 20th anniversary of the Korea Accounting Standards Board (KASB). In his speech, IASB chair Hans Hoogervorst discussed Korea’s contribution to international standard-setting through history and remaining relevant in the future.

  • IFRS - IASB Image
  • Updated IASB work plan — Analysis

    Sep 03, 2019

    On September 3, 2019, the International Accounting Standards Board (the Board) updated its work plan following its August 2019 meeting.

  • AASB Image
  • Non-authoritative Guidance – System and Organization Controls (SOC) Engagements

    Aug 30, 2019

    On August 30, 2019, the Auditing and Assurance Standards Board (AASB) released a non-authoritative guidance that is intended to provide a roadmap for practitioners who are engaged to conduct SOC attestation engagements under Canadian standards; or both Canadian and U.S. standards and/or international standards.

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  • AI ethics: An emerging imperative for the board and C-suite

    published Sep 04, 2019

    At the same time consumers, patients, and citizens are increasingly questioning how their data is being used by organizations, boards and C-suites are asking how the ethics surrounding artificial intelligence (AI) could affect their organization. Could AI ethics also have broader implications for society as a whole?

  • Heads Up — Critical Audit Matters Make Their Debut! Image
  • Heads Up — Critical Audit Matters Make Their Debut!

    published Aug 30, 2019

    This Heads Up discusses the critical audit matters (CAMs) that were communicated in auditors’ reports for all large accelerated filers with fiscal years ending June 30, 2019. The CAMs most often identified were related to goodwill and intangible assets, revenue, and income taxes.

  • Heads Up — SEC proposes modernizing certain Regulation S-K disclosure requirements Image
  • Heads Up — SEC proposes modernizing certain Regulation S-K disclosure requirements

    published Aug 20, 2019

    This Heads Up discusses an SEC proposed rule that would modernize the disclosure requirements in Regulation S-K, Item 101, “Description of Business”; Item 103, “Legal Proceedings”; and Item 105, “Risk Factors.” Comments on the proposed rule are due 60 days after its publication in the Federal Register.

  • Deloitte comment letter on the IASB's proposed amendments to IFRS 3 to update a reference to the Conceptual Framework Image
  • Deloitte comment letter on the IASB's proposed amendments to IFRS 3 to update a reference to the Conceptual Framework

    published Aug 20, 2019

    We agree with the proposed amendments to IFRS 3 to replace a reference to an old version of the Conceptual Framework. We also agree with the proposed addition of an exception for the recognition principles in IFRS 3 with respect to liabilities and contingent liabilities in the scope of IAS 37 and of IFRIC 21 and of the clarification of the IFRS 3 requirements for contingent assets. However, we believe that an exception to the recognition principles in IFRS 3 is also required with respect to uncertain current tax positions within the scope of IFRIC 23.

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