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The release of Bill C-32’s draft legislation allows more medium-sized Canadian-controlled private corporations to qualify for the Small Business Deduction (SMD).
This publication provides resources for amendments made to Section 3400 relating to revenue recognition.
This publication details the additional guidance released by the IASB in IFRS 16 on accounting for sale and leaseback transactions.
This publication summarizes the 2019 amendments for upfront fees and considerations for entities in light of the AcSB’s decision to defer the effective date.
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a complete set of financial statements.
Three key accounting standards and tax regulations that are changing and how these changes impact bankers and their clients.
Your annual financial statements are a critical communication to your investors and other stakeholders. But how effective are they in meeting your stakeholders’ needs?
This publication is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.