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Advisor alert Amendments to accounting standards for pension plans
The Accounting Standards Board issued amendments to Section 4600 Pension Plans in Part IV of the CPA Canada Handbook - Accounting - Accounting Standards for Pension Plans (ASPP).
IFRS IFRS: Example Consolidated Financial Statements 2023
Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.
IFRS ISSB issues its first global sustainability standards
The ISSB issued two international sustainability standards to mark the start of a new era of sustainability-related disclosures in capital markets worldwide.
Modern Slavery Act Modern Slavery Act: Prepare for new reporting rules in 2024
Certain Canadian entities must examine their supply chain and prepare for new reporting obligations to comply with new rules under the Modern Slavery Act.
IFRS IASB amends IAS 12 to help entities respond to the Pillar Two Tax Rules
This publication details the amendments released by the IASB in IAS 12 to give temporary relief from accounting for deferred taxes from the OECD tax reform.
Advisor alert ASPE and ASNPO: How changes to Section 3400 Revenue could affect your financial statements
ASPE and ASNPO will want to review their revenue recognition accounting policies to consider additional guidance.
Advisor Alert ASNPO – Proposed changes to the accounting for contributions by not-for-profit organizations
The Accounting Standards Board issued an Exposure Draft proposing changes to the Accounting Standards for Not-for-Profit Organizations.
IFRS Navigating the changes to International Financial Reporting Standards 2023 edition
The 2023 edition of the IFRS publication details important amendments published between January 1 and December 31, 2022.