Standards

Profession
Is Canada’s audit watchdog ready to bare its teeth?
The Canadian Public Accountability Board says it's planning changes to its disclosure practices amidst media scrutiny and changing best practices
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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
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- VIEWS 160

Thought Leaders
Everyone should have a say on the future of green accounting
Canada may adopt international sustainability reporting rules that focus on investors, not the public, warn three Canadian accounting professors
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- VIEWS 160

Business
Letters: ASC at the forefront of climate change-related disclosure
Alberta Securities Commission Chair & CEO Stan Magidson responds to oilpatch lending crunch article by Robert Ascah of Parkland Institute
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- VIEWS 160

Profession
Ontario Auditor General wants better communication between audit and securities watchdogs
Bonnie Lysyk and Carol Paradine comment on the Auditor General's report into the structural relationship between the Ontario Securities Commission and the Canadian Public Accountability Board
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- VIEWS 160

Profession
Canadian accountants thrilled with awarding of new ISSB disclosure standards hub
Montreal one of three global hubs for new accounting body based in Frankfurt
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Practice
Contesting a will in Ontario: Canadian tax lawyer guide
Provincial legislations are carefully crafted to include provisions that infringe upon and restrict an individual's testamentary freedom, says tax lawyer and accountant David J Rotfleisch
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Profession
The future of auditing: why plans to sharpen up the industry could actually make it worse
Unintended consequences of UK audit reforms will hurt smaller companies and non-profits
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- VIEWS 160

Thought Leaders
When companies massage the books, the environment takes a hit
It’s time the accounting profession take earnings management more seriously, says financial accounting professors at Queen’s University in Kingston.
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- VIEWS 160

Practice
Budget 2021 – Tax enforcement, audits, and oral interviews
If proposed legislative amendments receive Royal Assent, the Canada Revenue Agency will have the power to compel oral interviews
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- VIEWS 160

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
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- VIEWS 160

Profession
Friday News Roundup 21.06.04: Sustainability standards, Isle of Man, PwC diversity and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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