Financial Reporting


Top accountant’s jump between two sustainability standards boards puts focus on new CSSB

Do recent appointments to the new Canadian Sustainability Standards Board, including new chair Charles-Antoine St-Jean, balance global standards with Canadian special interests?
Thought Leaders

To clean up Hockey Canada, financial transparency is a must

Transparency in financial disclosure is a crucial part of ethical, responsible governance, say Canadian accounting professors
Thought Leaders

If accounting had been invented in the 21st century, would we do the same again?

Nick A. Shepherd on the constraints of accounting in the knowlege economy
Thought Leaders

Valuing your workforce: Why the accounting profession should focus on intangibles, not operating costs

Nick A. Shepherd on assessing the value of a workforce in an asset-light economy
Thought Leaders

Why Canadian accountants are needed in human capital reporting

Nick Shepherd explains why a recent corporate case shows the financial cost of ignoring HR intangible assets

Fill in the non-GAAP: New disclosure requirements to become mandatory in August 2021

Marie-Christine Valois and Janie Harbec of Fasken review the new National Instrument 52-112, Non-GAAP and Other Financial Measures Disclosure
Thought Leaders

Sustainability rankings don’t always identify sustainable companies

An increasing numbers of investors depend on ESG information from third parties for their investment decisions but are the rankings meaningless?
Thought Leaders

Imbalance: Accounting is not capturing the value of intangible assets

Accounting has an intangibles problem, says Nick Shepherd, author of How Accountants Lost Their Balance

The Canadian Securities Administrators publishes guidance for issuers on improving COVID-19 disclosure

The CSA has provided specific guidelines but there is no one-size-fits-all model, according to Ted Brown, Lindsay Cox, and Michael Akins of BD&P