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
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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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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?
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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
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Thought Leaders
The nature of taxes
Vern Krishna, FCGA, FCPA, CM, QC looks at taxation historically and in Canada
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Profession
Canadian accountants win with stock option, non-GAAP rule delays
Morneau, securities regulators announce the need for more study
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Standards
How are Canadian companies reporting cryptoassets?
New study from CBV Institute looks at financial reporting trends in cryptoassets
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Profession
Canada's audit leaders hold roundtable
CPAB, OSFI co-host roundtable to discuss public confidence in audit quality
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Profession
Big Four audit quality shows improvement in 2019
Auditing estimates remains a challenge says CPAB
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