Standards

Thought Leaders

Imbalance: Accounting is not capturing the value of intangible assets

Accounting has an intangibles problem, says Nick Shepherd, author of How Accountants Lost Their Balance
Management

The Canadian Securities Administrators publishes guidance for issuers on improving COVID-19 disclosure

The CSA has provided specific guidelines but there is no one-size-fits-all model, according to Ted Brown, Lindsay Cox, and Michael Akins of BD&P
Thought Leaders

Nova Scotia first province to report Key Audit Matters in Auditor General report

KAM will provide Nova Scotians with context and transparency
Thought Leaders

What is sustainability accounting? What does ESG mean? We have answers

Sprott Professor Leanne Keddie, CPA, CMA, provides an ESG primer
Business

Annual reports should inform society — not only those with a financial interest

Climate accounting standards an example of societal impact, explains Financial Accounting Professor Alan Jagolinzer
Profession

Canadian pension plan CEOs call for adoption of SASB, TCFD

Joint statement on leveraging standardized sustainability accounting standards
Practice

Professional corporations and income for child support – Guidance from the BC Court Of Appeal

Chantal M. Cattermole of Clark Wilson LLP on a case involving competing income assessments prepared by two Canadian accountants
Practice

Why Canadian accountants need a CEWS client engagement letter now more than ever

Accounting practitioners are under pressure during the current pandemic to meet their clients' needs. Clearline Consulting has COVID-19 practice-related resources to mitigate risk
Thought Leaders

Bottom Line Profits: "It Ain't Necessarily So"*

Tax lawyer and accountant Vern Krishna looks at "the art of communicating financial information" through accounting
Profession

Accounting Principles: Part I

Vern Krishna of TaxChambers LLP explains the language of the world of finance and taxation in part one of a series
Profession

6 financial reporting and assurance considerations under COVID-19

Depending on the year-end of the organization, the financial reporting impact and the reporting considerations will be significantly different, says Bridget Noonan of Clearline Consulting
Practice

3 things to consider about the new CSRS 4200 accounting standard

The new CSRS 4200 is the most impactful on firms since tax reform in 2017, says Bridget Noonan. What should your firm’s first steps be?