Mondaq Canada: Accounting and Audit
Fasken Martineau (French)
On April 25, 2017, the Canadian Securities Administrators (CSA) published a consultation paper to obtain stakeholders' views on introducing enhanced oversight requirements for foreign audit firms.
O’Sullivan Law
I have a confession: I hate double-entry accounting. I find reading double-entry accounting statements confusing. Getting through them is frustrating and annoying.
Crowe MacKay LLP
Let's be honest, there are many negative perceptions of internal audit. Whether perceived to waste management's time with rote compliance testing...
Borden Ladner Gervais LLP
The Court of Appeal for Ontario found, in Biancaniello v. DMCT LLP, that a release signed by the parties in settlement of claim relating to accounting services provided by the appellants extended to...
Collins Barrow National Incorporated
Before going on your drive, you generally know where you want to go and the route you are going to take.
Collins Barrow National Incorporated
Amendment to Section 3856 regarding the current exemption of classifying redeemable preferred shares issued in a tax planning arrangement as equity.
Stikeman Elliott LLP
According to CPAB, 597 reporting issuer audits in 95 foreign jurisdictions involved a Component Auditor in 2016.
Collins Barrow National Incorporated
Having led over 1,000 audits of almost every shape and size, I often find myself in possession of extremely confidential and sensitive client financial information.
Alexander Holburn Beaudin + Lang LLP
On January 30, 2009, the Securities and Exchange Commission ("Commission") adopted rules to require domestic public companies and foreign private issuers that prepare their financial statements...
Collins Barrow National Incorporated
During times of economic uncertainty, one might expect that an entity would have fewer accounting issues to consider because activity levels often decrease.
Collins Barrow National Incorporated
ACCOUNTING STANDARDS FOR PRIVATE ENTERPRISES (ASPE) - Active projects – watch for further activity on these matters.
Gowling WLG
This year sees the new arrangements for appointing auditors under the Local Audit and Accountability Act 2014 finally bite. Local government bodies must appoint their auditor by the end of the year.
Bennett Jones LLP
As has become its customary practice at this time of the year, the Canada Border Services Agency (CBSA) has published its trade verification (audit) priorities for the coming year.
Gowling WLG
Gowling WLG's dedicated professional liability team bring you their regular update on the cases and issues affecting accountants and other financial professionals on a range of liability risk management issues.
McCarthy Tétrault LLP
In 1998, an accounting fraud was discovered at Philip Services Corp. ("Philip"), a publicly traded company.
Crowe MacKay LLP
The Accounting standards for inventory is 10 pages in both Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS).
Collins Barrow National Incorporated
IFRS 9 Financial Instruments introduces major accounting changes for financial assets that are likely to significantly impact the financial statements of credit unions and other lending organizations, such as leasing companies.
Crowe MacKay LLP
Inventory accounting standards are written based on principles versus with financial instruments using rules.
Collins Barrow National Incorporated
CPA Canada has issued Canadian Standard on Review Engagements (CSRE) 2400 Engagements to Review Historical Financial Statements.
Borden Ladner Gervais LLP
The Canadian Bar Association and the Auditing and Assurance Standards Board have issued a new Joint Policy Statement (the "JPS 2016"), which will come into effect on December 1, 2016. A copy of the JPS 2016 can be accessed here.
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Crowe MacKay LLP
The title to Bob Dylan's 1964 song is an appropriate way to describe the impact of newly released proposed tax rules.
Rotfleisch & Samulovitch P.C.
Legal privilege protects information from disclosure. That is, if your conversation with another person qualifies as privileged, that person cannot be compelled to reveal the contents of that conversation.
Rotfleisch & Samulovitch P.C.
CRA is making more use of indirect tax audit techniques, including net worth tax audits.
Fasken Martineau (French)
On April 25, 2017, the Canadian Securities Administrators (CSA) published a consultation paper to obtain stakeholders' views on introducing enhanced oversight requirements for foreign audit firms.
Crowe MacKay LLP
Let's be honest, there are many negative perceptions of internal audit. Whether perceived to waste management's time with rote compliance testing...
Rotfleisch & Samulovitch P.C.
The building construction industry has been identified as being of particular concern for unreported income.
O’Sullivan Law
I have a confession: I hate double-entry accounting. I find reading double-entry accounting statements confusing. Getting through them is frustrating and annoying.
Crowe Soberman LLP
The Application Guidance provides more detail that is useful in applying IFRS 3, including the following.
Blake, Cassels & Graydon LLP
On November 29, 2016, the Auditor General of Canada released the 2016 Fall Reports, including "Income Tax Objections"...
Collins Barrow National Incorporated
ACCOUNTING STANDARDS FOR PRIVATE ENTERPRISES (ASPE) - Active projects – watch for further activity on these matters.
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