Standards
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.
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Preparing for the new quality management standards: CSQM 1 system evaluation and monitoring
Part four of a four-part series from Kirsten S. Albo of ASK KSA Consulting Inc.
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Preparing for the new quality management standards: CSQM 1 risk responses
In part three of a four-part series, Kirsten S. Albo of ASK KSA Consulting Inc. explores the design and implementation of risk responses
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Preparing for the new quality management standards: CSQM 1 quality objectives and quality risks
In part two of a four-part series, Kirsten S. Albo of ASK KSA Consulting looks at CSQM 1 and its quality management process for all firms, regardless of size
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Preparing for the new quality management standards: An overview for Canadian practitioners
Kirsten S. Albo of ASK KSA Consulting Inc. kicks off a four-part series on CSQM 1
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Audit inconsistency remains a concern says Canada’s audit quality watchdog
Pandemic year delayed some inspections as CPAB worked remotely
- COMMENTS 13
- LIKES 149
- VIEWS 160
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?
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160