Financial Reporting
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Profession
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?
- COMMENTS 13
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- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Management
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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?
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Management
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
- COMMENTS 13
- LIKES 149
- VIEWS 160