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Related Audit and Assurance Publications

2012-10-04 Closing the GAAP: New Canadian GAAP Pronouncements (includes developments to September 30, 2012)
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 September 30, 2012).

2012-10-04 Closing the GAAP: New IFRS Pronouncements (includes developments to September 30, 2012)
This newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to September 30, 2012).

2012-10-04 Closing the GAAP: New US GAAP Pronouncements (includes developments to September 30, 2012)
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, 2012).

2012-08-29 PSAB Matters - August 2012
This Newsletter contains the PSAB Matters bulletin for August 2012.

2012-08-29 Updated publication: Illustrative consolidated financial statement for 2012 year ends
The 2012 IFRS illustrative consolidated annual financial statements are now available on PwC Inform.

2012-08-23 FYI Accounting Standards - August 2012
This Newsletter contains the August 2012 edition of the CICA FYI Accounting Standards Report.

2012-08-14 Practical guides to IFRS
PwC's 'Practical guides to IFRS' series provides updates on the guidance in recently released discussion papers, exposure drafts and final standards from the IASB.

2012-07-06 Closing the GAAP: New US GAAP Pronouncements (includes developments to June 30, 2012)
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, 2012).

2012-07-06 Closing the GAAP: New Canadian GAAP Pronouncements (includes developments to June 30, 2012)
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, 2012).

2012-07-06 Closing the GAAP: New IFRS Pronouncements (includes developments to June 30, 2012)
This newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to June 30, 2012).

2012-07-05 FYI Accounting Standards - June 2012
This Newsletter contains the June 2012 edition of the CICA FYI Accounting Standards Report.

FYI Accounting Standards - April 2012
This Newsletter contains the April 2012 edition of the CICA FYI Accounting Standards Report.

PSAB Matters - April 2012
This Newsletter contains the PSAB Matters bulletin for April 2012.

2012-04-13 Interim Reporting Under IFRS: Q1 2012
This newsletter provides guidance on interim financial reporting under IFRS after the transition year to IFRS is completed. The publication is in a question and answer format.

2012-04-02 Closing the GAAP: New Canadian GAAP Pronouncements (includes developments to March 31, 2012)
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, 2012).

2012-04-02 Closing the GAAP: New IFRS Pronouncements (includes developments to March 31, 2012)
This newsletter presents a summary of new IFRS pronouncements relevant to financial statements prepared in accordance with IFRS (includes developments to March 31, 2012).

2012-04-02 Closing the GAAP: New US GAAP Pronouncements (includes developments to March 31, 2012)
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, 2012).

2012-03-28 CICA Auditing and Assurance Bulletin - March 2012
This Newsletter contains the CICA's March 2012 Auditing and Assurance Bulletin which highlights matters for auditors to consider in light of the uncertain economic environment.

PSAB Matters - February 2012
This Newsletter contains the PSAB Matters bulletin for February 2012.

FYI Accounting Standards - February 2012
This Newsletter contains the February 2012 edition of the CICA FYI Accounting Standards Report.

2012-02-09 PSAB Matters - November 2011
This Newsletter contains the PSAB Matters bulletin for November 2011.

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).

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).

2011-12-16 Fair Value of Financial Instruments - Key IFRS Reminders
This newsletter discusses key IFRS reminders for fair value of financial instruments.

2011-12-08 Impairment of investments in associates: Key reminders for year end
This newsletter discusses key reminders for year-end about impairment of investments in associates under IFRS.

2011-11-30 Impairment of AFS Equity Instruments Under IFRS - Key Reminders for Year-end
This newsletter discusses key reminders for year-end about impairment of AFS equity instruments under IFRS.

2011-11-18 Impairment of Long-lived Assets - Key IFRS Reminders
This newsletter discusses key IFRS reminders for impairment of long-lived assets under IFRS.

2011-11-15: FYI Accounting Standards - October 2011
This Newsletter contains the October 2011 edition of the CICA FYI Accounting Standards Report.

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.

2011-10-19: 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.

2011-10-07 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.

2011-10-07 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).

2011-10-07 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.

Survey of Initial Public Offerings (IPOs) in Canada
The survey tracks Initial Public Offering (IPO) activity on the Toronto Stock Exchange (TSX) and the TSX Venture Exchange and is updated quarterly. Download the PDF for the full survey results.

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)

2011-08-02 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.

2011-07-05 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.

Toward more democratic corporate financing
Convinced that Québec needs to provide offer the best possible conditions if it is to prosper in the face of global competition, PwC and FMC recently conducted a joint investigation of why Quebec companies are so reluctant to use public capital markets.

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 PSAB Matters - February 2011
This Newsletter contains the PSAB Matters bulletin for February 2011.

2011-01-19 PSAB Matters - October 2010
This Newsletter contains the PSAB Matters bulletin for October 2010.

Accounting Standards for Private Enterprises (ASPE) or IFRS?
The Canadian Accounting Standards Board (AcSB) has released the new set of standards that will apply to private enterprises (Accounting Standards for Private Enterprises, or ASPE).