Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.
The International Accounting Standards Board (IASB) published a new standard, its first since 2017. The new standard, IFRS 18 ‘Presentation and Disclosure in Financial Statements’ replaces IAS 1 ‘Presentation of Financial Statements’ and will impact every reporting entity that currently uses International Financial Reporting Standards.
Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.
Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.
The Canadian Sustainability Standards Board has released its first two Canadian Sustainability Disclosure Standards, both aligning with IFRS S1 and IFRS S2.
Canadian entities may be affected by new sustainability reporting obligations starting in 2024 under the CSRD.
IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.
The Accounting Standards Board issued amendments to Section 4600 Pension Plans in Part IV of the CPA Canada Handbook - Accounting - Accounting Standards for Pension Plans (ASPP).