Grant Thornton Feed: Complex accounting matters 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 IFRS Newsletter (September 2017) urn:uuid:-resources-insights-accounting_standards_developments-IFRS-NewsletterSeptember2017.pdf 2017-09-21T17:57:31-05:00 Welcome to IFRS Newsletter—a newsletter that offers a summary of certain developments in International Financial Reporting Standards (IFRS) along with insights into topical issues <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/IFRS-NewsletterSeptember2017.pdf?jsmobile=0" >click to open PDF</a> Bulletin de nouvelles sur les IFRS (Septembre 2017) urn:uuid:-resources-insights-accounting_standards_developments-BulletinDeNouvellesIFRS-Septembre_2017.pdf 2017-09-21T17:56:35-05:00 Voici le Bulletin de nouvelles sur les IFRS, un bulletin d’information qui offre un résumé de certains développements concernant les Normes internationales d’information financière (IFRS) ainsi qu’un aperçu de certains sujets de l’heure. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/BulletinDeNouvellesIFRS-Septembre_2017.pdf?jsmobile=0" >click to open PDF</a> Lease accounting considerations for buyers in power purchase agreements urn:uuid:-resources-insights-adviser_alerts-PPA publication - FINAL.pdf 2017-08-18T15:46:07-05:00 A power purchase agreement (PPA) is a long-term contract under which an entity (the Buyer) agrees to purchase energy (e.g., electricity or thermal energy) for a period of time from another entity that generates the energy (the Seller), usually as a method of fixing the Buyer’s price of energy. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/PPA publication - FINAL.pdf?jsmobile=0" >click to open PDF</a> IFRS Newsletter (July 2017) urn:uuid:-resources-insights-accounting_standards_developments-Bulletin IFRS News_July 2017_GTLLP_ENG.pdf 2017-07-14T16:00:06-05:00 Welcome to IFRS Newsletter—a newsletter that offers a summary of certain developments in International Financial Reporting Standards (IFRS) along with insights into topical issues <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Bulletin IFRS News_July 2017_GTLLP_ENG.pdf?jsmobile=0" >click to open PDF</a> Bulletin de nouvelles sur les IFRS (Juillet 2017) urn:uuid:-resources-insights-accounting_standards_developments-Bulletin de nouvelles IFRS_Juillet 2017_GTLLP_FR.pdf 2017-07-14T16:00:03-05:00 Voici le Bulletin de nouvelles sur les IFRS, un bulletin d’information qui offre un résumé de certains développements concernant les Normes internationales d’information financière (IFRS) ainsi qu’un aperçu de certains sujets de l’heure. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Bulletin de nouvelles IFRS_Juillet 2017_GTLLP_FR.pdf?jsmobile=0" >click to open PDF</a> En bref: Nouveautés en comptabilite édition spéciale – OSBL (avril 2017) urn:uuid:-resources-insights-accounting_standards_developments-Flash April 2017 - ASNPO - April 20_formatted_FR.pdf 2017-05-03T09:54:18-05:00 Les bulletins En bref offrent un condensé des plus récentes nouvelles et publications provenant des normalisateurs en ce qui a trait aux normes comptables pour les entreprises à capital fermé (NCECF), les organismes sans but lucratif (OSBL) et les régimes de retraite. Cette édition spéciale du bulletin En bref traite précisément de l’exposé-sondage publié par le Conseil des normes comptables du Canada (CNC) en février 2017 intitulé Amélioration des Normes comptables pour les organismes sans but lucratif qui concerne les OSBL qui présentent leurs états financiers en vertu de la Partie III du Manuel de CPA Canada – Comptabilité et qui appliquent les Normes comptables pour les organismes sans but lucratif (NCOSBL). <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Flash April 2017 - ASNPO - April 20_formatted_FR.pdf?jsmobile=0" >click to open PDF</a> Flash bulletin: Accounting News Special Edition – NFPO (April 2017) urn:uuid:-resources-insights-accounting_standards_developments-Flash April 2017 - ASNPO - April 20_formatted_EN.pdf 2017-05-03T09:54:14-05:00 Flash bulletins provide a summary of the most recent news and publications from standard setters on accounting standards for private enterprises (ASPE), not-for-profit organizations (NFPO) and pension plans. This special edition of Flash specifically addresses the Exposure Draft issued by the Canadian Accounting Standards Board (AcSB) in February 2017 entitled Accounting Standards Improvements for Not-for-Profit Organizations which is relevant to NPOs who report under Part III of the CPA Canada Handbook – Accounting – Accounting Standards for NPOs (ASNPO). <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Flash April 2017 - ASNPO - April 20_formatted_EN.pdf?jsmobile=0" >click to open PDF</a> Point de vue sur les IFRS – Préparer les états financiers lorsque la base de la continuité de l’exploitation n’est pas appropriée urn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller-Point_de_vue_sur_les_IFRS_March2017.pdf 2017-03-23T11:18:48-05:00 La série IFRS Viewpoint fournit des|,|informations sur l’application des IFRS dans|,|des situations complexes. Chaque édition|,|met l’accent sur un aspect des normes dont|,|l’application est difficile ou pour lequel il|,|existe peu de directives. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller-Point_de_vue_sur_les_IFRS_March2017.pdf?jsmobile=0" >click to open PDF</a> IFRS Viewpoint – Preparing financial statements when the going concern basis urn:uuid:-resources-insights-adviser_alerts-Advisor_alert-IFRS_Viewpoint_March2017.pdf 2017-03-23T11:16:50-05:00 Our ‘IFRS Viewpoint’ series provides insights from our global IFRS team on applying|,|IFRSs in challenging situations. Each edition will focus on an area where the|,|Standards have proved difficult to apply or lack guidance. This edition provides|,|guidance on the issues encountered when an entity determines that it is not|,|appropriate to prepare its financial statements on a going concern basis. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Advisor_alert-IFRS_Viewpoint_March2017.pdf?jsmobile=0" >click to open PDF</a> Flash bulletin: Accounting News – ASPE (March 2017) urn:uuid:-resources-insights-accounting_standards_developments-Flash032017ASPE.pdf 2017-03-21T08:12:42-05:00 Flash bulletins provide a summary of the most recent news and publications from standard setters on accounting standards for private enterprises (ASPE), not-for-profit organizations (NFPO) and pension plans. This version of Flash specifically addresses ASPE. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Flash032017ASPE.pdf?jsmobile=0" >click to open PDF</a> En bref: Nouveautés en comptabilite (Mars 2017) urn:uuid:-resources-insights-accounting_standards_developments-Flash032017FR.pdf 2017-03-20T20:32:00-05:00 Les bulletins En bref offrent un condensé des plus récentes nouvelles et publications provenant des normalisateurs en ce qui a trait aux normes comptables pour les entreprises à capital fermé (NCECF), les organismes sans but lucratif (OSBL) et les régimes de retraite. Les Normes internationales d’information financière (IFRS) ne sont pas abordées dans les bulletins En bref, mais nous publions des Bulletins de nouvelles sur les IFRS, entièrement consacrés aux nouveautés en matière d’IFRS, ainsi que des Alertes de votre conseiller, qui traitent de sujets spécifiques importants. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Flash032017FR.pdf?jsmobile=0" >click to open PDF</a> Flash bulletin: Accounting News – NFPO (March 2017) urn:uuid:-resources-insights-accounting_standards_developments-Flash032017ASNPO.pdf 2017-03-20T16:44:47-05:00 Flash bulletins provide a summary of the most recent news and publications from standard setters on accounting standards for private enterprises (ASPE), not-for-profit organizations (NFPO) and pension plans. This version of Flash specifically addresses the most recent news and publications relevant to NFPO (including changes made to ASPE which are relevant for NFPO). <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Flash032017ASNPO.pdf?jsmobile=0" >click to open PDF</a> IFRS Newsletter (March 2017) urn:uuid:-resources-insights-accounting_standards_developments-IFRS News_March 2017_EN.pdf 2017-03-20T13:12:00-05:00 Welcome to IFRS Newsletter—a newsletter that offers a summary of certain developments in International Financial Reporting Standards (IFRS) along with insights into topical issues. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/IFRS News_March 2017_EN.pdf?jsmobile=0" >click to open PDF</a> Bulletin de nouvelles sur les IFRS (Mars 2017) urn:uuid:-resources-insights-accounting_standards_developments-IFRS_March2017_FR.pdf 2017-03-20T13:10:39-05:00 Voici le Bulletin de nouvelles|,|sur les IFRS, un bulletin|,|d’information qui offre|,|un résumé de certains|,|développements concernant|,|les Normes internationales|,|d’information financière|,|(IFRS) ainsi qu’un aperçu de|,|certains sujets de l’heure. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/IFRS_March2017_FR.pdf?jsmobile=0" >click to open PDF</a> 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> Bulletin de nouvelles sur les IFRS (Décembre 2016) urn:uuid:-resources-insights-accounting_standards_developments-Bulletin_de_nouvelles_IFRS_Decembre 2016_GTLLP_FR.pdf 2016-12-21T10:56:03-05:00 L’International Accounting Standards Board (IASB) a publié IFRS 16 Contrats de location, ce qui parachève son projet à long terme visant la comptabilisation des contrats de location. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Bulletin_de_nouvelles_IFRS_Decembre 2016_GTLLP_FR.pdf?jsmobile=0" >click to open PDF</a> IFRS Newsletter (December 2016) urn:uuid:-resources-insights-accounting_standards_developments-Bulletin IFRS News_December 2016_GTLLP_EN.pdf 2016-12-21T10:53:34-05:00 Welcome to IFRS Newsletter—a newsletter that offers a summary of certain developments in International Financial Reporting Standards (IFRS) along with insights into topical issues. <a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Bulletin IFRS News_December 2016_GTLLP_EN.pdf?jsmobile=0" >click to open PDF</a> urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_PSAB_Restructuring_transactions.pdf 2016-10-21T15:40:07-05:00 Learn more about the restructuring transactions standard in Public Sector Accounting Standards <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_PSAB_Restructuring_transactions.pdf?jsmobile=0" >click to open PDF</a> Sections PS 2200 Related Party Disclosures & PS 3420 Inter-entity Transactions urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_PSAB-Related_Party_Transactions.pdf 2016-10-21T14:26:54-05:00 Learn about the upcoming related party transactions standards in Public Sector Accounting Standards <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_PSAB-Related_Party_Transactions.pdf?jsmobile=0" >click to open PDF</a>