Our Accounting Advisory Services team share their insights on the latest changes in the accounting and regulatory environments in our video library.
IFRS 9 is the biggest accounting change that we have seen since the adoption of IFRS in Canada in 2011. PwC Partners Ryan Leopold and Chris Wood discuss the new standard and how it impacts nearly all businesses.
Allen Ho, Partner at PwC Canada, discusses IFRS 9: Hedge accounting and factors you need to consider for early adoption.
Paul Feetham, Partner, Accounting Advisory Services discusses the decision from the FASB & IASB to propose to defer the standard by 1 year and how it will affect your business.
Paul Feetham, Partner, Accounting Advisory Services, discusses IFRS 15, the Revenue Recognition standard, its impact, and how to overcome implementation challenges.
Claire Cornwall, PwC Partner, provides an overview of the comment letter responses to the IASB, both from Canadian and International perspective.
Sean Cable, PwC Canada Partner, provides a brief overview of three issues that have attracted significant controversy over the last few months, with regards to the IASB and the FASB's revenue recognition project.
Carolyn Anthony, Partner, National and Global Accounting Consulting Services, discusses IFFRS 12, the standard that sets out the disclosure requirements about a company's interests in subsidiaries, joint arrangements, associates and unconsolidated structured entities.
Chris Wood, Senior Manager, Accounting Consulting Services at PwC Canada, discusses the IASB's investment entity amendments to the consolidation standard. Chris outlines the criteria needed to be considered an investment entity and which characteristics may or may not be present.
Scott Bandura, Partner, National & Global Accounting Consulting Services, discusses the very rigid approach IFRS takes to hedge accounting and how the IASB is looking to change what has been a rules based set of standards into a more a more flexible, simple, principle-based approach.
Marco Fillion, Partner, Actuarial Services at PwC discusses how the the recent exposure draft from the IASB on insurance contracts will impact on long-term contracts including many of the life insurance products issued in Canada.
Richard Gauthier, Partner, Actuarial Services at PwC highlights the significant impacts the revised changes to IFRS 4 (insurance contracts) will have. Richard also discusses the simplified measurement model, also referred to as the premium allocation approach.
Leigh Chalmers, Partner, Audit and Assurance Group, Insurance Practice at PwC discusses the recent exposure draft from the IASB which proposes fundamental change to how insurance contracts are valued and presented in financial statements.
Chris Wood, Senior Manager, Accounting Consulting Services at PwC Canada, highlights the areas investment funds will need to watch out for when preparing their first financial statements in 2014.
Michel Charbonneau, Partner, Audit and Assurance Group, explains what the scope of the reporting entity is and how companies can prepare for it's impact.
Geoff Leverton, National Leader, Capital Markets Group, discusses the IFRS conversions that will be coming into effect in the next few years. Standards relating to revenue, leasing and financial instruments will have fundamental impacts to companies in Canada.
Sean Cable, Partner, National and Global Accounting Consulting Services, discusses the recent changes to IAS 19; which deals with employee benefits. Sean explains that there are significant changes to companies that have pension plans and other post-retirement type arrangements.