Financial Reporting
Profession
Top accountant’s jump between two sustainability standards boards puts focus on new CSSB
Do recent appointments to the new Canadian Sustainability Standards Board, including new chair Charles-Antoine St-Jean, balance global standards with Canadian special interests?
Thought Leaders
To clean up Hockey Canada, financial transparency is a must
Transparency in financial disclosure is a crucial part of ethical, responsible governance, say Canadian accounting professors
Thought Leaders
If accounting had been invented in the 21st century, would we do the same again?
Nick A. Shepherd on the constraints of accounting in the knowlege economy
Thought Leaders
Valuing your workforce: Why the accounting profession should focus on intangibles, not operating costs
Nick A. Shepherd on assessing the value of a workforce in an asset-light economy
Thought Leaders
Why Canadian accountants are needed in human capital reporting
Nick Shepherd explains why a recent corporate case shows the financial cost of ignoring HR intangible assets
Management
Fill in the non-GAAP: New disclosure requirements to become mandatory in August 2021
Marie-Christine Valois and Janie Harbec of Fasken review the new National Instrument 52-112, Non-GAAP and Other Financial Measures Disclosure
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?
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