Insights

Our client—married owners of an established home improvement retailer—wanted to hand off their business to their two children after the pandemic made them realize the importance of putting a future plan in place.

With share-based payments becoming increasingly popular over the years with many entities, this article discusses the accounting for equity-settled share-based payment transactions with employees.

Uncertainty can be challenging—for businesses, for communities, and for the people behind them. In times like these, it helps to know you’re not alone. We’re committed to helping Canadian businesses grow, transition, and thrive. Learn more.

In April 2024, the International Accounting Standards Board (IASB) issued the new accounting standard, IFRS 18 ‘Presentation and Disclosure in Financial Statements’. This will replace the existing IAS 1 ‘Presentation of Financial Statements’ standard that has been in use for many years.

This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.

With share-based payments becoming increasingly popular over the years with many entities, this article discusses the accounting for equity-settled share-based payment transactions with employees.

Our ‘Insights into IFRS 2’ series is aimed at demystifying IFRS 2. This article explains how to determine the classification of share-based payment transactions and vesting conditions, both of which significantly impact the accounting requirements to be applied under IFRS 2.

2025 Real estate market summary: trending toward optimism