Financial Reporting Release

Financial Reporting Release, January 2013
This issue discusses the efforts of the IASB and FASB to improve and converge IFRS and US GAAP, as well as the steps Canada is taking towards enhancing audit quality.

Financial Reporting Release, September 2012
This issue discusses changes in accounting and regulatory requirements coming into effect, many of which have a 2013 deadline.

Financial Reporting Release, January 2012
In this issue we explain what the problems with transitioning to IFRS are, what the alternative might be and when it might happen.

Financial Reporting Release, September 2011
In this issue, learn about Canada's crossover to IFRS, the trial balloon floated by the SEC about a different approach to IFRS conversion, IASB proposals to strengthen its processes and measures, the status of interim GAAP measures and more.

Financial Reporting Release, January 2011
It should come as no surprise that this issue targets the changeover to IFRS. In addition to recent accounting developments surrounding transition to the new reporting standards, we also remind you to nail down the implications of IFRS on your debt covenants.

Financial Reporting Release, August 2010
Topics in this issue include Deferring IFRS Transition for Investment Companies and Rate-Regulated Enterprises; Global GAAP Convergence; A Single Statement of Comprehensive Income; Revenue Recognition; Fair Value Measurement; Financial Instruments; Amortized Cost of Financial Instruments; Leases; Pensions; Insurance Contracts; Pension Plans; CSA Disclosure Reviews; Appendix – The IASB Work Plan.

Financial Reporting Release, January 2010
Topics in this issue include IFRS in Canada, Canadian GAAP for private enterprises, Canadian GAAP for pension plans, Canadian GAAP for not-for-profit organizations, and auditing standards in Canada.

Financial Reporting Release, August 2009
In this issue: The Future of Canadian GAAP, Crossing over to IFRS, Canadian GAAP for Private Enterprises, Reflections on the Financial Crisis, Global GAAP Convergence, Financial Instruments, Fair Value Measurement, Fair Value and Liquidity Disclosures, Investments in Debt Securities, Consolidation and Asset Derecognition, Rate-Regulated Activities, Income Taxes, Earnings per Share, Emerging Issues Committee Abstracts.

Financial Reporting Release, January 2009
In this issue: The Future of Canadian GAAP, The Future of Canadian GAAP – NPOs, The Future of US GAAP, Fair Value Accounting, Asset Impairment, Derecognition and Consolidation, Impact of Current Market Conditions on Disclosure, Discontinued Operations, Earnings Per Share, Revenue Recognition, Financial Statement Presentation, Financial Instruments – Canadian Private Enterprises, Emerging Issues Committee Abstracts