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2012 Annual Improvements to ASPE

In March 2012, the Canadian Accounting Standards Board (AcSB) issued an Exposure Draft (ED): 2012 Improvements to Accounting Standards for Private Enterprises. This has been issued as part of the annual improvements process that will amend accounting standards for private enterprises (ASPE) to clarify guidance or wording and to correct for unintended consequences, conflicts or oversights. [March 21, 2012] More...

A reminder before you file your first IFRS interim financial report

An alert surrounding the second communication by the OSC reminding issuers of key elements of first IFRS interim financial reports. [June 17, 2011] More...

ASPE Handbook Update

In October 2012, the Canadian Accounting Standards Board (AcSB) updated the Handbook for amendments approved from the 2012 Improvements to Accounting Standards for Private Enterprises Exposure Draft (ED), including additional amendments resulting from comments received on the ED. [October 23, 2012] More...

Accounting for the HST

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. [July 28, 2010] More...

Acquisition d’un immeuble de placement : achat d’actif ou regroupement d’entreprises?

L’équipe IFRS de Grant Thornton International a publié le document IFRS Viewpoint—Acquisition of investment properties – asset purchase or business combination? (disponible en anglais seulement). [November 25, 2015] More...

Acquisition of investment properties-asset purchase or business combination?

The Grant Thornton International IFRS team has published IFRS Viewpoint— Acquisition of investment properties-asset purchase or business combination? [November 25, 2015] More...

Actions privilégiées rachetables émises à titre de mesure de planification fiscale (exposé-sondage publié)

Le 1er octobre 2014, le Conseil des normes comptables du Canada (CNC) a publié un exposé-sondage relatif aux Normes comptables pour les entreprises à capital fermé (NCECF), qui propose d’importantes révisions à la comptabilisation des actions privilégiées rachetables émises à titre de mesure de planification fiscale dans le cadre des dispositions prévues à certains articles spécifiés de la Loi de l’impôt sur le revenu (Canada) (L.I.R.). [November 11, 2014] More...

Additional deferral for adoption of IFRS by entities with rate-regulated activities

At the September 2012 meeting, the Canadian Accounting Standards Board (AcSB) decided once again to extend the existing deferral of the mandatory International Financial Reporting Standards (IFRS) changeover date for entities with qualifying rate-regulated activities by an additional year. This is the third deferral for entities with rate-regulated activities. [September 21, 2012] More...

Adoption of IFRS by entities with rate-regulated activities

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. [February 14, 2011] More...

Amendments to Accounting Standards for Not-For-Profit Organizations

In March 2012, the Canadian Accounting Standards Board (AcSB) issued improvements to accounting standards for not-for-profit organizations (ASNFPO), in Part III of the Accounting Handbook. [March 21, 2012] More...