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Certain Canadian entities must examine their supply chain and prepare for annual reporting obligations to comply with rules under the Modern Slavery Act.
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.
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).
Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.