2012-01-12 FYI Accounting Standards - Special Edition 2011
The Accounting Standards Board ("AcSB") and staff of the CICA periodically publish a report outlining the status of current projects and related activities.
2012-01-10 Closing the GAAP: New Canadian GAAP Pronouncements (includes developments to December 31, 2011)
This newsletter presents a summary of new Canadian GAAP pronouncements in Part II, III, and IV of the CICA Handbook relevant to financial statements prepared in accordance with Canadian GAAP (includes developments to December 31, 2011).
2012-01-10 Closing the GAAP: New IFRS Pronouncements (includes developments to December 31, 2011)
This newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to December 31, 2011).
2012-01-10 Closing the GAAP: New US GAAP Pronouncements (includes developments to December 31, 2011)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP (includes developments to December 31, 2011).
2012-01-03 SEC Announces Changes to Policy of Review of Confidential Submissions by Foreign Private Issuers
This newsletter contains a short publication outlining recent changes to SEC policies regarding confidential submissions by foreign private issuers.
2011-12-20 Assessment of deferred tax assets under IFRS - Key IFRS Reminders
This newsletter discusses key IFRS reminders for Assessment of deferred tax assets under IFRS.
2011-12-16 Alberta Securities Commission Corporate Finance Disclosure Report and IFRS transition findings - 2011
This Newsletter contains the Alberta Securities Commission's 2011 report on its Corporate Finance Disclosure Report (this summary along with the full ASC report can be distributed to clients).
2011-12-08: Impairment of investments in associates
This newsletter discusses key reminders for year-end about impairment of investments in associates under IFRS.
Impairment of AFS Equity Instruments Under IFRS - Key Reminders for Year-end
In this memorandum, we provide key reminders for complying with the impairment requirements in IAS 39, Financial Instruments: Recognition and Measurement.
2011-11-15: FYI Accounting Standards - October 2011
This Newsletter contains the October 2011 edition of the CICA FYI Accounting Standards Report.
2011-10-19: Regulatory and Standard Setting Developments – Report for Audit Committees
Learn about changes policy makers are undertaking thanks to the financial crisis to promote greater investor protection and confidence in the financial system. These changes could affect the role and independence of auditors.
2011-10-31: Earnings Subtotals in IFRS Financial Statements Questioned by Securities Regulators
This newsletter provides an overview of recent questions raised by securities regulators about the use of some earnings subtotals in IFRS financial statements.
2011-10-07 Closing the GAAP: New Canadian GAAP Pronouncements (Includes developments to September 30, 2011)
This newsletter presents a summary of new Canadian GAAP pronouncements in Part II, III, and IV of the CICA Handbook relevant to financial statements prepared in accordance with Canadian GAAP.
Closing the GAAP: New US GAAP Pronouncements (includes developments to September 30, 2011)
This newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP (includes developments to September 30, 2011).
2011-08-23 FYI Accounting Standards - August 2011
This Newsletter contains the August 2011 edition of the CICA FYI Accounting Standards Report.
2011-08-22 Canadian Securities Administrators Publish Proposals To Revise the Continuous Disclosure Regime for Venture Issuers
On July 29, 2011 the Canadian Securities Administrators (CSA) published for comment proposed National Instrument 51-103 - Ongoing Governance and Disclosure Requirements for Venture Issuers (NI 51-103)
2011-08-19 OSC Publishes IFRS Release #4 - Prospectus Issues
On August 18, 2011, the OSC’s Corporate Finance Branch issued answers to some frequently asked questions about what transition information is required within a prospectus.
2011-08-10 PSAB Matters - July 2011
This Newsletter contains the PSAB Matters bulletin for July 2011.
2011-08-02 The Public Sector Accounting Board Releases New Section 2601 on Foreign Currency Translation
The Public Sector Accounting Board (PSAB) has released a new public sector accounting standard, PS 2601 Foreign Currency Translation which will effectively supersedes PS 2600 currently dealing with such transactions.
2011-08-02 The Public Sector Accounting Board Releases New Section 3450 on Financial Instruments
The Public Sector Accounting Board has released a new public sector accounting standard (PSAS), PS 3450 Financial Instruments which will change significantly the accounting and disclosure related to financial instruments.
2011-07-19 CSA Staff Notice 51-334 - Continuous Disclosure Review Program Activities for the Fiscal Year ended March 31, 2011
Each year the Canadian Securities Administrators (CSA) release summaries of the results of their continuous disclosure reviews of reporting issuers. This newsletter highlights the activities of the CSA for their year ended March 31, 2011.
2011-07-12 OSC Publishes IFRS Release No. 3
On July 5, 2011, the OSC’s Corporate Finance Branch issued a summary of their expectations for disclosures in the second and third quarter financial reports in the year of adoption of IFRS, including key elements that are required in these interim financial reports.
2011-10-07 Closing the GAAP: New IFRS Pronouncements (includes developments to September 30, 2011)
This newsletter summarizes IFRS pronouncements that must be applied, if applicable, for the first time by a calendar year-end entity that is preparing financial statements in accordance with IFRS.
2011-07-05 Closing the GAAP: New Canadian GAAP Pronouncements (Includes developments to June 30, 2011)
This newsletter presents a summary of new Canadian GAAP pronouncements in Part II, III, and IV of the CICA Handbook relevant to financial statements prepared in accordance with Canadian GAAP (includes developments to June 30, 2011).
2011-07-05 Closing the GAAP: New IFRS Pronouncements (includes developments to June 30, 2011)
This newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to June 30, 2011).
2011-07-05 Closing the GAAP: New US GAAP Pronouncements (includes developments to June 30, 2011)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP (includes developments to June 30, 2011).
2011-06-02 FYI Accounting Standards - May 2011
This Newsletter contains the May 2011 edition of the CICA FYI Accounting Standards Report.
2011-06-02 PSAB Matters - May 2011
This Newsletter contains the PSAB Matters bulletin for May 2011.
2011-06-30 First-time Interim Reporting under IFRS - After Q1
This newsletter contains a memorandum which addresses frequently asked questions on first-time interim reporting under IFRS - after Q1.
2011-04-27 AcSB Releases Summary Comparison of ASPE and IFRS as of December 31, 2009
Accounting Standards Board staff have issued a summary comparison of Canadian GAAP Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS) as of December 31, 2009.
2011-04-25 PSAB Staff Release Summary Comparison of Public Sector 4200 Series and Other Standards in the Public Sector Accounting Handbook
The staff of the Public Sector Accounting Board (PSAB) have issued a summary comparison of the Public Sector 4200 Series and other standards in the Public Sector Accounting (PSA) Handbook as of March 31, 2011.
2011-04-05 CICA Auditing and Assurance Bulletin - March 2011
This Newsletter contains the CICA's March 2011 Auditing and Assurance Bulletin which discusses recent Handbook changes.
2011-04-05 Closing the GAAP: New Canadian GAAP Pronouncements (Includes developments to March 31, 2011)
This Newsletter presents a summary of new Canadian GAAP pronouncements in Part II, III, and IV of the CICA Handbook relevant to financial statements prepared in accordance with Canadian GAAP (includes developments to March 31, 2011).
2011-04-05 Closing the GAAP: New IFRS Pronouncements (Includes developments to March 31, 2011)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to March 31, 2011).
2011-04-05 Closing the GAAP: New US GAAP Pronouncements (Includes developments to March 31, 2011)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP (includes developments to March 31, 2011).
2011-04-05 PSAB Matters - February 2011
This Newsletter contains the PSAB Matters bulletin for February 2011.
2011-03-29 Transitioning from Section 5970 to CSAE 3416
This Newsletter is about the impact of the new Canadian Standard on Assurance Engagements 3416 (CSAE3416)
2011-01-19 PSAB Matters - October 2010
This Newsletter contains the PSAB Matters bulletin for October 2010.
2011-01-14 FYI Accounting Standards - Special Edition 2010
This Newsletter contains the Special Edition 2010 of the CICA FYI Accounting Standards Report.
2011-01-11 Closing the GAAP: New Canadian GAAP Pronouncements (Developments to December 31, 2010)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared in accordance with Canadian GAAP (updated to December 31, 2010).
2011-01-11 Closing the GAAP: New IFRS Pronouncements (Includes Developments to December 31, 2010)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to December 31, 2010).
2011-01-11 Closing the GAAP: New US GAAP Pronouncements (Includes Developments to December 31, 2010)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP or reconciling its Canadian GAAP financial statements to US GAAP (includes developments to December 31, 2010).
2010-12-16 Illustrative IFRS Corporate Consolidated Financial Statements 2010
Illustrative IFRS corporate consolidated financial statements for existing IFRS preparers for 2010 are available.
2010-12-07 OSC Top 10 Tips for Public Companies Filing Their First IFRS Interim Financial Report
The Ontario Securities Commission has released its publication Top 10 Tips for Public Companies Filing Their First IFRS Interim Financial Report.
2010-11-15 FYI Accounting Standards - October 2010
This Newsletter contains the October 2010 edition of the CICA FYI Accounting Standards Report.
2010-11-09 Practice Advice - CICA, October 2010
This Newsletter contains the October 2010 edition of the CICA Practice Advice.
2010-11-09 SEC Staff Publishes Progress Report on Work Plan for Global Accounting Standards
On October 29, 2010, the Securities and Exchange Commission's Office of the Chief Accountant and Division of Corporation Finance published their first progress report on the Work Plan related to global accounting standards.
2010-11-03 New GAAP Requirements for Government Not-for-Profit Organizations
This newsletter discusses the impact of changes to accounting standards for government not-for-profit organizations recently approved by the Public Sector Accounting Board.
2010-10-18 Closing the GAAP: New Canadian GAAP Pronouncements (Developments to September 30, 2010)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared in accordance with Canadian GAAP (updated to September 30, 2010).
2010-10-18 Closing the GAAP: New IFRS Pronouncements (Includes Developments to September 30, 2010)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to September 30, 2010).
2010-10-18 Closing the GAAP: New US GAAP Pronouncements (Includes Developments to September 30, 2010)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP or reconciling its Canadian GAAP financial statements to US GAAP (includes developments to September 30, 2010).
2010-10-20 CSA IFRS - Related Securities Amendments
This Newsletter summarizes the more important aspects of the CSA's IFRS-related securities amendments affecting domestic issuers.
2010-09-13 AcSB Releases an Update to the Summary and Detailed Comparisons of Canadian GAAP and IFRS as of December 31, 2009
The staff of the Accounting Standards Board have issued un update to its summary and a detailed comparison of existing Canadian GAAP) and International Financial Reporting Standards as of December 31, 2009.
2010-09-03 FYI Accounting Standards - August 2010
This Newsletter contains the August 2010 edition of the CICA FYI Accounting Standards Report.
2010-08-18 Risk Alert - CICA, August 2010
This Newsletter contains the August 2010 edition of the CICA Risk Alert.
2010-07-29 CSA Review of 2009 IFRS Transition Disclosure
This Newsletter contains the Canadian Securities Administrators review of 2009 IFRS Transition Disclosure.
2010-07-26 CSA Continuous Disclosure Review Program 2010 Report
This Newsletter contains the Canadian Securities Administrators Continuous 2010 report on its Disclosure Review Program.
2010-07-08 Closing the GAAP: New Canadian GAAP Pronouncements (Developments to June 30, 2010, including CICA Release, April 2010)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared in accordance with Canadian GAAP (updated to June 30, 2010 and including CICA Release, April 2010).
2010-07-08 Closing the GAAP: New IFRS Pronouncements (Includes Developments to June 30, 2010)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to June 30, 2010).
2010-07-08 Closing the GAAP: New US GAAP Pronouncements (Includes Developments to June 30, 2010)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared in accordance with US GAAP or reconciling its Canadian GAAP financial statements to US GAAP (includes developments to June 30, 2010).
2010-06-15 PwC Response to Independence Proposals
This newsletter contains links to the Independence Task Force of the CICA's Public Interest and Integrity Committee's Consultation Paper on Independence Requirements and Exposure Draft on Partner Rotation and a copy of PwC's response to each.
2010-06-11 FYI Accounting Standards - June 2010
This Newsletter contains the June 2010 edition of the CICA FYI Accounting Standards Report.
2010-04-07 FYI Accounting Standards - March 2010
This Newsletter contains the March 2010 edition of the CICA FYI Accounting Standards Report.
2010-04-05 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2010 Financial Statements (updated to March 31, 2010)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2010 (updated to March 31, 2010 and including CICA Release No. 56, February 2010).
2010-04-05 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2011 Financial Statements (updated to March 31, 2010)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2011 (updated to March 31, 2010, and including CICA Release No. 56, February 2010).
2010-04-05 Closing the GAAP: New IFRS Pronouncements Affecting 2010 Financial Statements (updated to March 31, 2010)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2010 (updated to March 31, 2010).
2010-04-05 Closing the GAAP: New US GAAP Pronouncements Affecting 2010 Financial Statements (includes developments to March 31, 2010)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2010 (includes developments to March 31, 2010).
2010-04-05 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2009 Financial Statements (updated to March 31, 2010)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2009 (updated to March 31, 2010 and including CICA Release No. 56, February 2010).
2010-04-05 Closing the GAAP: New IFRS Pronouncements Affecting 2009 Financial Statements (updated to March 31, 2010)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2009 (updated to March 31, 2010).
2010-04-05 Closing the GAAP: New IFRS Pronouncements Affecting 2011 Financial Statements (updated to March 31, 2010)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2011 (updated to March 31, 2010).
2010-04-05 Closing the GAAP: New IFRS Pronouncements Affecting 2013 Financial Statements (updated to March 31, 2010)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2013 (updated to March 31, 2010).
2010-04-05 Closing the GAAP: New US GAAP Pronouncements Affecting 2009 Financial Statements (includes developments to March 31, 2010)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2009 (includes developments to March 31, 2010).
2010-04-05 Closing the GAAP: New US GAAP Pronouncements Affecting 2011 Financial Statements (includes developments to March 31, 2010)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2011 (includes developments to March 31, 2010).
2010-04-01 AcSB releases summary comparison of accounting standards for private enterprises (ASPE) and the XFI version of Part V of the Handbook
The staff of the Accounting Standards Board have prepared a summary document that compares accounting standards for private enterprises (Part II of the CICA Handbook – Accounting as of December 31, 2009) and the XFI version of Part V of the Handbook.
2010-03-02 OSC Disclosure Review and Example MD&A Disclosures - Compliance with CSA Staff Notice 52-320
This Newsletter contains a link to OSC Staff Notice 52-718, IFRS Transition Disclosure Review, and example 2009 MD&A disclosures of a sample of Canadian reporting issuers.
2010-02-25 SEC Reaffirms Support for Single Set of Global Accounting Standards - IFRS as Best Option
On February 24, 2010, the Securities and Exchange Commission reaffirmed its continued support for a single, globally-accepted set of high-quality accounting standards and stated that International Financial Reporting Standards is best positioned to meet this goal.
2010-02-19 Examples of IFRS First-time Adoption Financial Statements
This Newsletter provides a list of entities that have early adopted IFRS in 2009 or plan to early adopt in 2010. This Newsletter is intended to be a reference tool only and is not designed to comment on the appropriateness of the disclosures or application of IFRS principles contained within the companies’ financial statements. Once issued, these financial statements will be available on SEDAR’s website.
2010-02-18 FYI Accounting Standards - December 2009
This Newsletter contains the December 2009 edition of the CICA FYI Accounting Standards Report.
2010-02-18 FYI Accounting Standards - Special Edition 2009
This Newsletter contains the Special Edition 2009 of the CICA FYI Accounting Standards Report.
2010-01-12 ASC Continuous Disclosure Review Program 2009 Report
This Newsletter contains the Alberta Securities Commission's 2009 report on its Continuous Disclosure Review Program.
2010-01-12 Available for Sale Equity Investments – Impairment Reminders
This newsletter provides reminders and frequently asked questions relating to impairment of available for sale (AFS) equity securities.
2010-01-04 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2009 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2009 (updated to December 31, 2009 and including CICA Release No. 55, August 2009).
2010-01-04 Closing the GAAP: New IFRS Pronouncements Affecting 2011 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2011 (updated to December 31, 2009).
2010-01-04 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2010 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2010 (updated to December 31, 2009 and including CICA Release No. 55, August 2009).
2010-01-04 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2011 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2011 (updated to December 31, 2009, and including CICA Release No. 55, August 2009).
2010-01-04 Closing the GAAP: New IFRS Pronouncements Affecting 2009 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2009 (updated to December 31, 2009).
2010-01-04 Closing the GAAP: New IFRS Pronouncements Affecting 2010 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2010 (updated to December 31, 2009).
2010-01-04 Closing the GAAP: New IFRS Pronouncements Affecting 2013 Financial Statements (updated to December 31, 2009)
This Newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared for 2013 (updated to December 31, 2009).
2010-01-04 Closing the GAAP: New US GAAP Pronouncements Affecting 2009 Financial Statements (includes developments to December 31, 2009)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2009 (includes developments to December 31, 2009).
2010-01-04 Closing the GAAP: New US GAAP Pronouncements Affecting 2010 Financial Statements (includes developments to December 31, 2009)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2010 (includes developments to December 31, 2009).
2010-01-04 Closing the GAAP: New US GAAP Pronouncements Affecting 2011 Financial Statements (includes developments to December 31, 2009)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2011 (includes developments to December 31, 2009).
2009-12-17 Frequently Asked Questions by clients about the changeover to Canadian Auditing Standards (CAS)
This newsletter describes the changeover to CAS, the benefits and the implications to clients.
2009-12-04 AMF Continuous Disclosure Review Program 2009 Report
This Newsletter contains the Autorité des marchés financiers’ 2008-2009 report on its Continuous Disclosure Review Program.
2009-11-20 The Fair Value Hierarchy Disclosures – Understanding and Applying Section 3862
This Newsletter contains a memorandum which provides guidance on understanding and applying the requirements in amended CICA Section 3862.
2009-11-25 Changes to Section 3855 Affecting the Accounting for Investments in Debt Securities and Loans and Receivables
This newsletter contains a memorandum which addresses frequently asked questions on the interpretation and application of requirements in amended Section 3855, Financial Instruments - Recognition and Measurement.
2009-11-20 The Fair Value Hierarchy Disclosures – Understanding and Applying Section 3862
This Newsletter contains a memorandum which provides guidance on understanding and applying the requirements in amended CICA Section 3862.
2009-11-11 New GAAP Requirements for Public Sector Organizations
This newsletter discusses current developments in financial reporting by certain government organizations, including not-for-profit organizations controlled by a government, and what primary source of GAAP should be adopted by these organizations.
2009-10-26 CSA Proposes Revisions to Multiple National Instruments on Impact of Changeover to IFRS
This newsletter discusses proposed revisions to CSA National Instruments related to acceptable accounting principles, continuous disclosure requirements, and the prospectus rules in respect of the changeover to IFRS.
2009-10-20 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2009 Financial Statements (updated to September 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2009 (updated to September 30, 2009 and including CICA Release No. 55, August 2009).
2009-10-20 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2010 Financial Statements (updated to September 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2010 (updated to September 30, 2009 and including CICA Release No. 55, August 2009).
2009-10-20 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2011 Financial Statements (updated to September 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2011 (updated to September 30, 2009, and including CICA Release No. 55, August 2009).
2009-10-20 Closing the GAAP: New US GAAP Pronouncements Affecting 2009 Financial Statements (includes developments to September 30, 2009)
This newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2009 (includes developments to September 30, 2009).
2009-10-20 Closing the GAAP: New US GAAP Pronouncements Affecting 2010 Financial Statements (includes developments to September 30, 2009)
This newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2010 (includes developments to September 30, 2009).
2009-10-20 Closing the GAAP: New US GAAP Pronouncements Affecting 2011 Financial Statements (includes developments to September 30, 2009)
This newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2011 (includes developments to September 30, 2009).
Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2009 Financial Statements (updated to September 30, 2009)
This Newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2009 (updated to September 30, 2009 and including CICA Release No. 55, August 2009).
2009-10-05 GAAP for Private Enterprises Approved - Available for 2009 Early Adoption
The Accounting Standards Board has approved the final accounting standards for private enterprises in Canada. This newsletter notes the significant changes from the proposals in the exposure draft.
2009-10-02 SOX 404 Deferral for Small Entities
This newsletter details the SEC's announcement on deferral of the date of compliance with SOX 404 provisions for small companies.
2009-09-23 Crossing Over to IFRS: Frequently Asked Questions
This newsletter contains a memorandum which discusses questions that have frequently arisen about the transition balance sheet, and other related issues, resulting from mandatory adoption of IFRS in Canada in 2011.
2009-09-18 FYI Accounting Standards - September 2009
This newsletter contains the September 2009 edition of the CICA FYI Accounting Standards Report.
2009-09-18 Risk Alert - CICA, September 2009
This newsletter contains the September 2009 edition of the CICA Risk Alert.
2009-09-08 Practice Advice - CICA, September 2009
This newsletter contains the September 2009 edition of the CICA Practice Advice.
2009-08-27 New CICA Publication - MD&A: Guidance on Preparation and Disclosure
This newsletter discusses the Canadian Performance Reporting Board's new publication on MD&A preparation and disclosure.
2009-07-23 CSA Staff Notice 52-320 – Example MD&A Disclosures of the Impact of Changeover to IFRS
This newsletter provides examples of disclosures in MD&A about the impact of changeover to IFRS as required by CSA Staff Notice 52-320.
2009-07-03 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2009 Financial Statements (updated to June 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2009 (updated to June 30, 2009 and including CICA Release No. 54, June 2009).
2009-07-03 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2010 Financial Statements (updated to June 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2010 (updated to June 30, 2009 and including CICA Release No. 54, June 2009).
2009-07-03 Closing the GAAP: New Canadian GAAP Pronouncements Affecting 2011 Financial Statements (updated to June 30, 2009)
This newsletter presents a summary of new Canadian GAAP pronouncements relevant to financial statements prepared for 2011 (updated to June 30, 2009, and including CICA Release No. 54, June 2009).
2009-07-03 Closing the GAAP: New US GAAP Pronouncements Affecting 2009 Financial Statements (includes developments to June 30, 2009)
This Newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2009 (includes developments to June 30, 2009).
2009-07-03 Closing the GAAP: New US GAAP Pronouncements Affecting 2010 Financial Statements (includes developments to June 30, 2009)
This newsletter presents a summary of new US GAAP pronouncements relevant to financial statements prepared for 2010 (includes developments to June 30, 2009).
2009-06-26: Which IFRSs Are Expected To Apply for Canadian Changeover in 2011?
This newsletter contains a link to the AcSB’s recent publication that summarizes which IFRSs are expected to apply for Canadian changeover in 2011.
2009-06-19 FYI Accounting Standards - May 2009
This Newsletter contains the May 2009 edition of the CICA FYI Accounting Standards Report.
2009-05-25 Issues Related To Changeover to International Financial Reporting Standards
This newsletter announces guidance from Canadian Securities Administrators on issues related to the changeover to IFRS.
2009-11-20 Which IFRSs Are Expected To Apply for Canadian Changeover in 2011?
This Newsletter contains a link to the AcSB's publication updated in November 2009 that summarizes which IFRSs are expected to apply for Canadian changeover in 2011.
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