Standards

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?
Profession

CSA proposes revised non-GAAP and other financial measures rule

Following stakeholder consultation, the umbrella group of securities regulators has made substantive changes to the proposed instrument
Thought Leaders

The nature of taxes

Vern Krishna, FCGA, FCPA, CM, QC looks at taxation historically and in Canada
Profession

Canadian accountants win with stock option, non-GAAP rule delays

Morneau, securities regulators announce the need for more study
Standards

How are Canadian companies reporting cryptoassets?

New study from CBV Institute looks at financial reporting trends in cryptoassets
Profession

Canada's audit leaders hold roundtable

CPAB, OSFI co-host roundtable to discuss public confidence in audit quality
Profession

Big Four audit quality shows improvement in 2019

Auditing estimates remains a challenge says CPAB
Al Rosen

Worlds Apart: Supreme Court rulings vs. Canadian reporting standards

Investor protections have been stripped away, says Al Rosen
Thought Leaders

What Canada teaches us about internal controls

Public disclosure of material weakness dubious, says Robert Pozen
Al Rosen

Current value accounting is fuelling a Ponzi scheme market

IFRS is fundamentally extreme accrual accounting, says Al Rosen
Profession

Former Auditor General Sheila Fraser appointed to CPAB

Original activist auditor general joins national audit regulator
Al Rosen

Overwhelming evidence of IFRS failure

IFRS has led to Canadian financial manipulation, says columnist Al Rosen
Profession

Filling in the GAAPs

Implications of the CSA’s proposed non-GAAP disclosure rules, from the ICD Director Journal
Bridget Noonan

The new CSRS 4200, Compilation Engagements. Too much work?

How much work is really involved under the proposed new standard?
Al Rosen

British accounting scandals a warning to Canadians

Canadian regulators should not ignore corporate collapses in the U.K.
Bridget Noonan

Thoughts on the proposed CSRS 4200, Compilation Engagements

Will legal obligations increase under the proposed new standard?
Profession

Canada’s audit regulator reports significant findings increase

New CPAB CEO cites management systems, cryptocurrency challenges
Practice

PCAOB fines Deloitte Canada for impaired audit independence

Canadian firm “audited its own work” for South African gold mining client
Global

Mandatory audit firm rotation fails to deliver on goals

Global audit market study from Source Global Research provides Canadian ammunition