IFRS et autres faits nouveaux en comptabilité

Affichez la page en: English

2013-07-31 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.

2013-07-05 FYI Accounting Standards - June 2013
This Newsletter contains the June 2013 edition of the CICA FYI Accounting Standards Report.

2013-06-07 AcSB Issues New Standards on Employee Future Benefits, Section 3462
The Accounting Standards Board has issued new Section 3462, Employee Future Benefits, in Part II of the CICA Handbook – Accounting, replacing Section 3461. The new standard is effective for annual periods beginning on or after January 1, 2014.

2013-05-08 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.

2013-05-09 FYI Accounting Standards - April 2013
This Newsletter contains the April 2013 edition of the CICA FYI Accounting Standards Report.

2013-05-09 PSAB Matters - April 2013
This Newsletter contains the PSAB Matters bulletin for April 2013.

2013-05-13 First-time IFRS annual financial statements, Investment funds - An illustration
This Newsletter contains the illustrative first-time IFRS annual financial statements prepared to help investment funds transitioning from Canadian GAAP to IFRS.

2013-05-08 IFRS in practice - Commodity prices raise concerns over impairments
This newsletter contains the May 2013 edition of IFRS in practice.

2013-03-13 FYI Accounting Standards - February 2013
This Newsletter contains the February 2013 edition of the CICA FYI Accounting Standards Report.

2013-03-07 Interim Reporting for New or Amended IFRSs Effective in 2013
This Newsletter contains our publication 'Interim Reporting for New and Amended IFRSs Effective in 2013.' This publication provides an overview of new IFRSs for 2013 including guidance and illustrative examples to assist in the adoption of the new standards.

2013-02-07 FYI Accounting Standards - Special Edition 2012
This Newsletter contains the Special Edition 2012 of the CICA FYI Accounting Standards Report.

2013-02-07 PSAB Matters - February 2013
This Newsletter contains the PSAB Matters bulletin for February 2013.

2013-01-24 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.

2013-01-17 AC Insights – January 2013
This Newsletter includes the IFRS and US GAAP January 2013 editions of AC Insights - Current financial reporting developments for public companies.

2012-11-29 AcSB staff releases guidance on newly issued IFRSs
This newsletter highlights aspects of the AcSB Staff recent Financial Reporting Commentary regarding the newly issued IFRSs and the early adoption and advance disclosure related issues.

2012-11-29 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.

2012-11-20 PSAB Matters - October 2012
This Newsletter contains the PSAB Matters bulletin for October 2012.

2012-10-18 FYI Accounting Standards - October 2012
This Newsletter contains the October 2012 edition of the CICA FYI Accounting Standards Report.

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.

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

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.

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

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.

2011-07-12 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.

2011-06-02 PSAB Matters - May 2011
This Newsletter contains the PSAB Matters bulletin for May 2011.

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.

2011-04-05 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.

National Accounting and Assurance
The partners and managers in National Accounting and Assurance.