Standards
Thought Leaders
Sustainability rankings don’t always identify sustainable companies
An increasing numbers of investors depend on ESG information from third parties for their investment decisions but are the rankings meaningless?
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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
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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
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Thought Leaders
Nova Scotia first province to report Key Audit Matters in Auditor General report
KAM will provide Nova Scotians with context and transparency
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Thought Leaders
What is sustainability accounting? What does ESG mean? We have answers
Sprott Professor Leanne Keddie, CPA, CMA, provides an ESG primer
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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
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Profession
Canadian pension plan CEOs call for adoption of SASB, TCFD
Joint statement on leveraging standardized sustainability accounting standards
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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
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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
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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
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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
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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
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