Grant Thornton Feed: Public companies Keep informed, subscribe to our feed and get our latest updates. 2011-11-16T12:00:00-05:00 Grant Thornton Canada http://www.grantthornton.ca urn:uuid:-resources-insights-adviser_alerts-AlerteDeVotreConseillerSousControleGuide.pdf 2017-03-07T12:39:02-05:00 L’équipe IFRS de Grant Thornton International a publié une version révisée de son guide, Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements (le guide) (disponible en anglais seulement). Cette version révisée inclut une nouvelle section qui explique l’exception à la consolidation pour les entités d’investissement. Le guide est un outil utile visant à aider la direction à appliquer IFRS 10 États financiers consolidés. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/AlerteDeVotreConseillerSousControleGuide.pdf?jsmobile=0" >click to open PDF</a> Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements urn:uuid:-resources-insights-adviser_alerts-AdvisorAlertIFRS10APracticalGuide.pdf 2017-03-07T12:37:22-05:00 The Grant Thornton International IFRS team has published a revised version of its guide, Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements (the Guide). This revised version incorporates a new chapter that explains the consolidation exception for investment entities. The Guide is a useful tool to assist management in applying IFRS 10 Consolidated Financial Statements. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/AdvisorAlertIFRS10APracticalGuide.pdf?jsmobile=0" >click to open PDF</a> Manufacturers' Outlook 2017 urn:uuid:-resources-insights-reports-2017OUTLOOKvDe8FINALRev.pdf 2016-12-14T14:13:07-05:00 Read the results of the industry survey - conducted by PLANT Magazine and sponsored by Grant Thornton - which provides insights into business optimism for 2017, exporting, strategy, innovation, cyber-security, productivity and so much more… <a href="http://www.grantthornton.ca/resources/insights/reports/2017OUTLOOKvDe8FINALRev.pdf?jsmobile=0" >click to open PDF</a> Exporting your way to successful growth urn:uuid:-resources-insights-reports-36-37_GTStory-final.pdf 2016-12-13T10:16:28-05:00 This article by Mitchell Osak appears in the November/December 2016 issue of Food in Canada magazine and provides food and beverage processors with insights on exporting as a strategic way to maintain growth. <a href="http://www.grantthornton.ca/resources/insights/reports/36-37_GTStory-final.pdf?jsmobile=0" >click to open PDF</a> Cash flow - Oil and Gas Article urn:uuid:-resources-insights-articles-Cash_flow_Oil_and_Gas_Article.pdf 2015-02-25T14:09:29-05:00   <a href="http://www.grantthornton.ca/resources/insights/articles/Cash_flow_Oil_and_Gas_Article.pdf?jsmobile=0" >click to open PDF</a> A new global standard on revenue—What this means for the construction industry urn:uuid:-resources-insights-accounting_standards_developments-Construction Industry FINAL.pdf 2014-08-07T16:03:36-05:00 The International Accounting Standards Board (IASB) and U.S. FASB have finally issued|,|their new Standard on revenue – IFRS 15 ‘Revenue from Contracts with Customers’ (ASU|,|2014-09 or Topic 606 in the U.S.). This bulletin summarises the new requirements and|,|what they will mean for the construction industry. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Construction Industry FINAL.pdf?jsmobile=0" >click to open PDF</a> A new global standard on revenue—What this means for the retail industry urn:uuid:-resources-insights-accounting_standards_developments-Retail Industry FINAL.pdf 2014-08-07T15:45:13-05:00 The International Accounting Standards Board (IASB) and US FASB have finally issued|,|their new Standard on revenue – IFRS 15 ‘Revenue from Contracts with Customers’|,|(ASU 2014-09 or Topic 606 in the US). This bulletin summarises the new requirements|,|and what they will mean for the retail industry. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Retail Industry FINAL.pdf?jsmobile=0" >click to open PDF</a> A new global standard on revenue—What this means for the software and cloud services industries urn:uuid:-resources-insights-accounting_standards_developments-Software and Cloud Services Industry FINAL.pdf 2014-08-07T15:37:00-05:00 The International Accounting Standards Board (IASB), along with the FASB in the US,|,|have finally issued their new Standard on revenue – IFRS 15 ‘Revenue from Contracts|,|with Customers’ (ASU 2014-09 or Topic 606 in the US). This bulletin summarises the new|,|requirements and what they will mean for the software and cloud services industries. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Software and Cloud Services Industry FINAL.pdf?jsmobile=0" >click to open PDF</a> Accounting for the HST urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_Accounting_for_HST_July_2010.pdf 2014-06-30T13:28:08-05:00 The July 1, 2010 switchover to HST in Ontario and BC has impacted many areas of business and may also have a financial statement impact, including adjustments to the carrying amount of certain balance sheet items as well as prospective impacts on the income statement. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_Accounting_for_HST_July_2010.pdf?jsmobile=0" >click to open PDF</a> Amendments to IFRS 1— removal of fixed dates for first-time adopters urn:uuid:-resources-insights-adviser_alerts-Adviser_ alert_ Amendments_ to_ IFRS_1_Removal_of_fixed_dates_for_first_time_adopters_September 2010.pdf 2014-06-30T13:27:23-05:00 Details surrounding the Exposure Draft recently released by the AcSB which seeks, subject to comments received following exposure, to incorporate into Part I of the CICA Handbook – Accounting amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_ alert_ Amendments_ to_ IFRS_1_Removal_of_fixed_dates_for_first_time_adopters_September 2010.pdf?jsmobile=0" >click to open PDF</a> CSA Staff Notice 51-333—Environmental Reporting Guidance urn:uuid:-resources-insights-adviser_alerts-Adviser_Alert_51_333_Environmental_reporting_guidance_November_2010.pdf 2014-06-30T13:25:18-05:00 A summary of Staff Notice 51-333 Environmental Reporting Guidance, issued by the Canadian Securities Administrators on October 27, 2010. The Notice is meant to assist issuers in determining the nature and extent of disclosures required relating to environmental matters. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_Alert_51_333_Environmental_reporting_guidance_November_2010.pdf?jsmobile=0" >click to open PDF</a> Transition to IFRS—Canadian Securities Administrators publish final amended regulations urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_CSA_publish_final_regulations_November_2010.pdf 2014-06-30T13:24:36-05:00 A summary of the main amendments to the regulations previously released by the CSA. The new regulations come into force on January 1, 2011. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_CSA_publish_final_regulations_November_2010.pdf?jsmobile=0" >click to open PDF</a> OSC Issuer Guide December 2010 urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_OSC_Issuer_Guide_December_2010.pdf 2014-06-30T13:23:54-05:00 The Ontario Securities Commission (OSC) has issued Top 10 Tips for Public Companies Filing Their First IFRS Interim Financial Report. This guide was written to highlight the key rule changes and IFRS requirements that issuers and advisers need to be aware of prior to the filing of their first IFRS interim financial report. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_OSC_Issuer_Guide_December_2010.pdf?jsmobile=0" >click to open PDF</a> Adoption of IFRS by entities with rate-regulated activities urn:uuid:-resources-insights-adviser_alerts-Adviser_alert _Adoption_of_IFRS_by_entities_with_rate-regulated_activities_Feb_2011.pdf 2014-06-30T13:23:17-05:00 A summary of the AcSB’s rationale in developing the amendment to the Introduction to Part 1 of the Handbook in respect of the adoption of IFRS by entities with rate-regulated activities. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert _Adoption_of_IFRS_by_entities_with_rate-regulated_activities_Feb_2011.pdf?jsmobile=0" >click to open PDF</a> Les sociétés de placement bénéficient d’un second report des IFRS urn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller_Societes_de_placement_avril_2011.pdf 2014-06-30T13:22:16-05:00 Un résumé de la décision du janvier 2011 par le Conseil des normes comptables (CNC) du Canada de reporter d’une année supplémentaire la date d’application obligatoire des Normes internationales d’information financière (IFRS) par les sociétés de placement (incluant les caisses communes de régimes de retraite) et les fonds distincts des entreprises d’assurance-vie. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller_Societes_de_placement_avril_2011.pdf?jsmobile=0" >click to open PDF</a> Second deferral of IFRS granted to investment companies urn:uuid:-resources-insights-adviser_alerts-Adviser_Alert _Second_deferral_of_IFRS_granted_to_investment_companies_April_2011.pdf 2014-06-30T13:21:39-05:00 A summary of the January 2011 decision by the Canadian Accounting Standards Board (AcSB) to extend by an additional year the mandatory International Financial Reporting Standards (IFRS) changeover date for investment companies (including pension plans’ master funds) and segregated accounts of life insurance enterprises. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_Alert _Second_deferral_of_IFRS_granted_to_investment_companies_April_2011.pdf?jsmobile=0" >click to open PDF</a> IFRS changeover issues—accounting policy disclosures urn:uuid:-resources-insights-adviser_alerts-Adviser_Alert_CSA_Staff_Notice_52-328_May_2011.pdf 2014-06-30T13:20:59-05:00 A Grant Thornton notice providing guidance on specific questions CSA staff has received on disclosures around accounting policies in an entity’s interim and annual Management’s Discussion and Analysis (MD&A) in the year of changeover to International Financial Reporting Standards (IFRS). <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_Alert_CSA_Staff_Notice_52-328_May_2011.pdf?jsmobile=0" >click to open PDF</a> Basculement aux IFRS–information sur les méthodes comptables urn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller_Avis_52-328_Basculement_aux_IFRS_mai_2011.pdf 2014-06-30T13:19:01-05:00 Un avis de Grant Thornton que fournit des directives sur des questions précises reçues par le personnel des ACVM sur l’information à fournir concernant les méthodes comptables dans le rapport de gestion intermédiaire et annuel d’une entité au cours de l’année de basculement aux Normes internationales d’information financière (IFRS). <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller_Avis_52-328_Basculement_aux_IFRS_mai_2011.pdf?jsmobile=0" >click to open PDF</a> Example Interim Consolidated Financial Statements 2011 urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_Interim_consolidated_financial_statements_May2011_EN.pdf 2014-06-30T13:17:30-05:00 The Grant Thornton International IFRS team has published the 2011 version of the Example Interim Consolidated Financial Statements, which has been revised and updated to reflect changes in IFRS that are effective for annual periods beginning on or after January 1, 2011. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_Interim_consolidated_financial_statements_May2011_EN.pdf?jsmobile=0" >click to open PDF</a> Déficiences dans les premiers rapports financiers intermédiaires en IFRS déposés par les émetteurs urn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller_IFRS-Deficiences_premiers_rapports_financiers_intermediaires.pdf 2014-06-30T13:16:59-05:00 La Commission des valeurs mobilières de l'Ontario (CVMO) a publié un communiqué qui est fondé sur son examen préliminaire des premiers rapports financiers intermédiaires en IFRS que les émetteurs ont déposés à ce jour. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller_IFRS-Deficiences_premiers_rapports_financiers_intermediaires.pdf?jsmobile=0" >click to open PDF</a>