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Canadian Securities Reporter
Canadian Securities Reporter

Practical reference service designed to assist public companies meet securities reporting and disclosure obligations, including prospectus and continuous disclosure filings. Intended for senior financial reporting managers, securities practitioners, and corporate finance analysts, the service is also an indispensable online reference resource for professional staff engaged in public company audits or regulated transactions.

 
Canadian Securities Reporting Advisor (CSRA)
Canadian Securities Reporting Advisor (CSRA)

Practical reference service designed to assist public companies meet securities reporting and disclosure obligations, including prospectus and continuous disclosure filings. Intended for senior financial reporting managers, securities practitioners, and corporate finance analysts, the service is also an indispensable online reference resource for professional staff engaged in public company audits or regulated transactions.

Also includes Canadian Securities Update semi-weekly email news service.

 
Canadian Securities Update
Canadian Securities Update

Annual email news service provides timely updates on the latest developments in Canadian regulatory and financial reporting obligations.

 
Collection fiscale pour dirigeants financiers (CFDF)
Collection fiscale pour dirigeants financiers (CFDF)
(also available in English)
Êtes-vous un dirigeant financier ayant la responsabilité de surveiller la comptabilisation des impôts sur le revenu?

Restez à l’affût des nouveautés relatives à l’impôt sur le revenu qui peuvent avoir une incidence sur :
  • Les provisions pour impôts trimestrielles ou annuelles. L’aspect le plus difficile de la comptabilisation des impôts sur le revenu est le recensement des changements apportés à la législation fiscale et des autres événements dès qu’ils se produisent afin que la comptabilisation puisse refléter correctement les événements de la période.
  • Planification à long terme en vue des modifications de la législation fiscale qui influeront sur la fonction observation fiscale ou sur les flux de trésorerie d’une société.

Voir une visite guidée du produit

 
Financial Executive Tax Collection (FETC)
Financial Executive Tax Collection (FETC)
(aussi disponible en français)
Are you a Financial Executive who has oversight responsibility for accounting for income taxes?

Be aware of the latest income tax developments that may affect:
  • Quarterly or annual tax provisions. The most challenging aspect of accounting for income taxes is identifying changes in tax law and other events when they occur, so the accounting can accurately reflect the events of the period.
  • Longer-term planning for changes in tax laws that will impact a company’s tax compliance function or cash flows.

Watch a product tour

 
International Financial Reporting Standards (IFRS)
International Financial Reporting Standards (IFRS)

The complete set of International Financial Reporting Standards incorporating International Accounting Standards and Interpretations.

 
20 Questions Directors of Not-For-Profit Organizations Should Ask About Social Enterprise
20 Questions Directors of Not-For-Profit Organizations Should Ask About Social Enterprise
(aussi disponible en français)

This publication addresses the risks of tax compliance for NPOs that carry on social enterprise activities directly. It also identifies the many challenges faced by social enterprises including maintaining their social missions in an environment that may be rife with tensions caused by multiple objectives and stakeholders.

 
20 questions que les administrateurs d'organismes sans but lucratif devraient poser sur l'entreprise sociale
20 questions que les administrateurs d'organismes sans but lucratif devraient poser sur l'entreprise sociale
(also available in English)
La présente publication porte sur les risques de non-conformité fiscale auxquels sont exposés les OSBL qui exercent directement des activités d’entreprise sociale. Elle décrit aussi les nombreux défis que doivent relever les entreprises sociales, notamment pour maintenir leur mission sociale dans un contexte où peuvent régner des tensions du fait de la présence d’objectifs et de parties prenantes multiples.
 
2009 Financial Reporting and Accounting Conference
2009 Financial Reporting and Accounting Conference
At this years Financial Reporting and Accounting Conference expert speakers delivered interpretations and insight on current technical issues, laced with practical, real-life examples to help deal with the critical issues that are relevant to organizations.

This product was originally issued by a CPA Canada legacy body.

 
2009 IFRS Conference for the Junior Oil and Gas Industry — Practical Guidance for Implementing IFRS
2009 IFRS Conference for the Junior Oil and Gas Industry — Practical Guidance for Implementing IFRS
Presented in cooperation with the Canadian Association of Petroleum Producers and Sepac.

This industry-driven conference will provide you with comprehensive knowledge of the key standards impacting the oil and gas industry, as well as, practical solutions for implementing IFRS. All sessions will be delivered with the goal of providing practical guidance for small to mid-sized oil and gas companies with limited resources for implementing IFRS.

This product was originally issued by a CPA Canada legacy body.

 
2009 IFRS Conference for the Rate-regulated Industry in Canada
2009 IFRS Conference for the Rate-regulated Industry in Canada
This event is presented in cooperation with the Canadian Electricity Association, the Canadian Gas Association, and the Canadian Energy Pipeline Association. This Conference for the Rate-regulated Industry in Canada addressed the unique challenges facing the rate-regulated industry in its transition to IFRS, and is intended for anyone involved with the rate-regulated industry in Canada, including: financial professionals who work in the rate-regulated industry, public accountants, IFRS advisors, and auditors of rate-regulated organizations, regulators, financial analysts and non-financial professionals who need to understand the broad organizational impact of IFRS.

This product was originally issued by a CPA Canada legacy body.

 
2009 National Conference for Audit Committees
2009 National Conference for Audit Committees
Audit Committee members of Canadian companies of all sizes are facing an unprecedented number of challenges in an environment of ever increasing complexity and regulation. This informative conference will raise your understanding of the critical issues.

This product was originally issued by a CPA Canada legacy body.

 
2012 CICA Conference for Audit Committees
2012 CICA Conference for Audit Committees
November 20-21, 2012, Toronto, ON

This conference features keynote addresses, panel discussions and technical updates, and is designed to develop existing and future audit committee members. Topics include the latest developments in financial reporting and audit committee expectations, emerging governance requirements and issues, regulatory developments and other current topics relevant to this important board committee. This conference provides a unique opportunity to discuss issues and challenges with colleagues from across the country.

This product was originally issued by a CPA Canada legacy body.

 
2012 Financial Reporting Conference for the Mining Industry
2012 Financial Reporting Conference for the Mining Industry
December 5-6, 2012

The adoption of IFRS created some unique challenges for the Canadian mining industry including uncertainty for mining companies on how to interpret and apply the new standards and concerns of diversity in practice across the industry. This conference provided technical updates for all the key standards impacting the industry and lessons learned to date, along with sessions addressing broader areas of interest and concern to financial professionals in this industry.

This product was originally issued by a CPA Canada legacy body.

 
2012 Financial Reporting Conference for the Oil and Gas Industry
2012 Financial Reporting Conference for the Oil and Gas Industry
June 6-7, 2012, Calgary, AB

The adoption of IFRS created some unique challenges for the Canadian oil and gas industry and created uncertainty for oil and gas companies on how to interpret and apply the new standards, along with concerns of diversity in practice across the industry. This industry-drive conference provides technical updates for all the key standards impacting the industry and lessons learned to date, along with sessions addressing broader areas of interest and concern for financial professionals in this industry.

This product was originally issued by a CPA Canada legacy body.

 
2012 Investigative and Forensic Accounting Conference
2012 Investigative and Forensic Accounting Conference
October 23 - 24, 2012, Metro Toronto Convention Centre, Toronto, ON

Never has there been such a great demand for forensic accounting professionals – headlines about fraudulent schemes, scandals, litigation and corporate turmoil fill the news daily. The Annual IFA Conference is the source for essential education on key issues impacting the forensic accountant: fraud investigations; loss quantifications; litigation support; risk management; dispute resolution and insurance matters.

Part accountant, part detective – the forensic accountant analyzes financial evidence, assists in criminal investigations involving financial or insurance fraud, provides litigation support and testifies as an expert witness in the courts. The Annual Investigative and Forensic Accounting Conferencebrings together CAs and other business, industry and government professionals from across North America who are engaged in the field of investigative and forensic accounting.

This product was originally issued by a CPA Canada legacy body.

 
2014 Accounting for Income Taxes
2014 Accounting for Income Taxes
Tax Blended Learning Courses
(en anglais seulement) Registration closed

NOTIFY ME when registration is available for 2015 Accounting for Income Taxes

This course provides an introduction to accounting for income taxes in Canada, under both IFRS and ASPE. The course will go through basic concepts of accounting for income taxes (recognition, measurement, valuation, presentation, disclosure) and outline key differences in how IFRS and ASPE deal with each. It will also introduce students to some advanced topics in accounting for income taxes.

This course uses a blended learning approach, with two key components: elearning modules followed by a classroom session that can be attended in person, or for those who prefer, remotely via computer. The elearning modules cover the basic concepts of the topic. The classroom session (in-person or virtual) will walk you through a case study(ies) so you can apply the concepts covered in the elearning.

 
2014 Commodity Tax Symposium
2014 Commodity Tax Symposium
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

September 29-30, 2014
(plus optional pre- and post- Symposium workshops)
The Westin Ottawa, Ottawa, ON

“The Symposium” is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speakers addressing critical issues relating to HST, GST, PST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace.

Keynote Speaker                                  Special Luncheon Speaker

 
2014 CPA Canada's Conference for Audit Committees
2014 CPA Canada's Conference for Audit Committees
(en anglais seulement)

November 25 - 26, 2014
(plus pre-conference workshop on Fundamentals of Audit Committee Membership)
Sheraton Centre Toronto Hotel, Toronto, ON

Enormous challenges face members of this important board committee. This critically acclaimed annual conference is a must-attend for audit committee members and CFOs who work with their audit committees. Featuring an all-star speaker line up, the Conference provides in-depth coverage of the latest issues and a unique opportunity to network with the experts and your peers.

Optional pre-conference one-day workshop Fundamentals of Audit Committee Workshop - Monday, November 24, 2014

Keynote Address: Funding Our Retirement
Program Sponsor:

 
 
2014 CPA Canada's Public Sector Conference
2014 CPA Canada's Public Sector Conference
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

October 6-7, 2014
Ottawa Convention Centre, Ottawa, ON

This annual event in the nation’s capital is THE place to be for all senior financial professionals in public sector and not-for-profit organizations who follow standards issued by PSAB. The Conference features a robust, multi-track agenda that allows you to customize your learning experience and includes important PSAB updates, and the most innovative practices in government financial management including costing government services, performance management, budgeting and government redesign.

NEW – Attend this event as a VIRTUAL CONFERENCE
Live from your desktop, laptop or tablet. Listen to and see the speakers, follow the PowerPoint presentation, chat with other virtual participants, take notes and ask questions of the speakers! See details below under “Virtual Conference”.

Keynote Speakers

 
2014 CPA Canada’s Conference for the Oil and Gas Industry
2014 CPA Canada’s Conference for the Oil and Gas Industry

(en anglais seulement)

November 25-26, 2014
The Metropolitan Conference Centre, Calgary, AB
2 day Conference including general and concurrent sessions

Email registration@cpacanada.ca to be waitlisted

The Canadian oil and gas industry faces unique challenges in today’s environment. This industry-driven conference offers general and concurrent sessions to provide you with an opportunity to be up-to-date technically and gain an understanding of the most critical issues and current thinking facing the oil and gas industry. Sessions include: technical updates and discussions on application and interpretation of key IFRSs, legislative and regulatory standards impacting the industry; management accounting and finance issues; and sessions addressing broader areas of interest and concern for members in or serving this industry. The conference also provides a unique networking opportunity to discuss issues and challenges you face with colleagues, peers and leading industry experts from across the industry.

Keynote Speaker

 
2014 In-Depth Brokers and Investment Dealers Course
2014 In-Depth Brokers and Investment Dealers Course
(en anglais seulement)
Note: As this event is now over, information is for reference purposes only

Presented in cooperation with IIROC      

September 15-17, 2014
St. Andrew’s Club & Conference Centre, Toronto, ON

This top-rated course is considered the definitive training program for professionals providing audit, assurance and other services to brokers and investment dealers, and for professionals who work in a securities-broker or dealer setting. The program consists of a pre-course on-line module and in-class technical lectures with hands-on work sessions delivered by brokerage industry experts. The course provides participants with an intermediate level of knowledge of the Canadian securities industry and the operations and function of brokers and investment dealers, including regulatory requirements.
 
2014 In-Depth IFRS Certificate Course
2014 In-Depth IFRS Certificate Course
(en anglais seulement)

November 17-21, 2014 Closed
CPA Canada Offices
Toronto, ON

The five-day interactive on-site program will delve deeper and provide comprehensive coverage of the core IFRS standards predominantly used in Canada today. The program focuses on the practical application of IFRSs in real-life situations. Each module consists of a technical lecture followed by either case studies or short exercises and an opportunity for smaller facilitated group discussions. Practical case studies are designed to illustrate the application of concepts learned in the lecture and to provide interactive learning experiences with your peers and our expert faculty. Receive a “Certificate of Completion” demonstrating completion of five days of intense IFRS training.


This on-site program is closed however, ALWAYS AVAILABLE is the:

IFRS Online Self-Study Certificate Program
Offered in cooperation with the AICPA

SPECIAL MEMBER PRICE: $1,195 US

This exciting program includes an integrated curriculum of 25 online self-study courses developed by subject matter experts from around the world! The scenario-based series of courses uses audio, video, interactive exercises and context-rich case studies to guide you through the concepts under each area of IFRS. Complete all courses in the curriculum to earn up to 42 CPD hours and be eligible to receive a certificate OR Take only the courses you need to focus your time and money on addressing specific challenges.

For more information, including a free demonstration, and registration information visit http://www.ifrs.com/certificate or contact Mary Olynik at molynik@cpacanada.ca.

Important note: To receive the special member price of $1,195 US, use Promotional Code CPACANADA when registering.


 
2014 In-Depth Transfer Pricing Course – Part I (Elearning)
2014 In-Depth Transfer Pricing Course – Part I (Elearning)
(en anglais seulement) Registration Open!

Available Online Now

Once you have completed Part I,
register for the In-Depth Transfer Pricing Course – Part II (In-residence) here.


CPA Canada is proud to offer the In-Depth Transfer Pricing Course - Part I (Elearning), as Canada's premiere training course for transfer pricing professionals. This elearning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.

 
2014 In-Depth Transfer Pricing Course – Part II (In-Residence)
2014 In-Depth Transfer Pricing Course – Part II (In-Residence)
(en anglais seulement) Note: As this event is now over, information is for reference purposes only.

August 17-20, 2014
Sheraton on the Falls, Niagara Falls, ON

New to transfer pricing?
First register for the In-Depth Transfer Pricing Course – Part I (elearning) here.


The Part II (In-Residence) course provides four days of intensive lectures and tutorials, at a resort just outside of a major Canadian city. This proven format of lectures followed by small break-out tutorial groups will provide students an excellent opportunity to focus on the rigorous technical content, while working through practical case studies and getting a chance to network with their peers and some of the most recognized transfer pricing leaders in Canada.

 
2014 Public Sector Financial Reporting and Accounting Course
2014 Public Sector Financial Reporting and Accounting Course
(en anglais seulement)

November 24-26, 2014 (third day optional) Registration Closed
Sheraton Ottawa Hotel, Ottawa, ON

January 28-30, 2015 (third day optional) Registration Opening Soon
CPA Canada offices, Toronto, ON

This two-and-one-half day course focuses on the practical application of PSAB standards in real-life government situations. Each module consists of a technical lecture followed by either case studies or short exercises and an opportunity for smaller group discussions. Case studies are designed to illustrate the application of concepts and information learned in the lecture. This course allows flexible attendance – refer to the topics and tuition sections below.
 
2015 CPA Canada’s Not-for-Profit Financial Executive Forum
2015 CPA Canada’s Not-for-Profit Financial Executive Forum

NEW for 2015!

(en anglais seulement) Registration Open!

March 9-10, 2015
Radisson Admiral Hotel Toronto-Harbourfront, Toronto, ON
Two-day Conference including general and concurrent sessions

In today's not-for-profit environment, financial executives are regarded as mission-critical. Success comes from being a strategic leader whose team adds value. Successful leaders need to possess a combination of technical expertise and well-honed personal and leadership skills. Attend this NEW and unique conference to update your technical knowledge. Gain practical insights into organizational and leadership development through a blend of sessions that will address the tough challenges facing today's not-for-profit financial executive. The conference also provides a tremendous networking opportunity to share experiences with colleagues, peers and leading industry experts from across the industry.
 
2015 Public Sector Financial Reporting and Accounting Course
2015 Public Sector Financial Reporting and Accounting Course
(en anglais seulement)

January 28-30, 2015 (third day optional) Registration Open!
CPA Canada offices, Toronto, ON

March 3-5, 2015 (third day optional) Registration Open!
Sheraton Ottawa Hotel, Ottawa, ON

This two-and-one-half day course focuses on the practical application of PSAB standards in real-life government situations. Each module consists of a technical lecture followed by either case studies or short exercises and an opportunity for smaller group discussions. Case studies are designed to illustrate the application of concepts and information learned in the lecture. This course allows flexible attendance – refer to the topics and tuition sections below.

 
A New Look at Control and Joint Control: How Will IFRS 10, 11 and 12 Change Your Financial Statements and Disclosures?
A New Look at Control and Joint Control: How Will IFRS 10, 11 and 12 Change Your Financial Statements and Disclosures?
The clock is ticking down to fiscal years starting on January 1, 2013 when the new standards on control and joint control will be applicable for Canadian companies. In this session, you will learn about the fate of proportionate consolidation and what types of joint arrangements will have to be accounted for using the equity method. After the session, you will understand more about the new control model and common types of investments which may require consolidation for the first time or deconsolidation under the new guidance. Learn some practical tips about where the challenges lie, especially relating to transition and the impact on your 2012 comparatives, and understand more about the comprehensive new disclosure requirements.

This product was originally issued by a CPA Canada legacy body.

 
A Review of 2010 Financial Statement Disclosures and What to Expect in 2011
A Review of 2010 Financial Statement Disclosures and What to Expect in 2011
Where are we now and what should financial statement users be paying attention to when reviewing 2010 financial statements? What questions should investors and other financial statement users ask? How will financial analysis be different in an IFRS world and how can you prepare yourself? Watch this session for some guidance and insight from two experienced experts.

This product was originally issued by a CPA Canada legacy body.

 
A View from the South – Update on the Status of US Adoption of IFRS and SEC Reviews of IFRS Filings
A View from the South – Update on the Status of US Adoption of IFRS and SEC Reviews of IFRS Filings
This session will provide an overview of recently issued SEC reports on their IFRS work plan including details of their comments about how IFRS has been applied around the world and specifically in Canada. At this session you will also learn about common SEC comment letters relating to IFRS compliant financial statements and find out what the latest news is about when the SEC will ultimately finalize their decision regarding adoption of IFRS.

This product was originally issued by a CPA Canada legacy body.

 
Accounting Bases Used in Canadian Government Budgeting
Accounting Bases Used in Canadian Government Budgeting
(aussi disponible en français)

This research study provides a "state of the union" comparative and descriptive look at the accounting bases and accounting policies used by Canadian federal, provincial and territorial governments in their budgets and appropriations, as compared to their summary statements.

This product was originally issued by a CPA Canada legacy body.

 
Accounting for Employee Compensation Programs Under ASPE: including Stock Options and the New Requirements for Defined Benefit Pension Plans
Accounting for Employee Compensation Programs Under ASPE: including Stock Options and the New Requirements for Defined Benefit Pension Plans
The competition to attract and retain top talent in private companies often requires the use of a range of tax-efficient instruments which provide employees with compensation that is linked to the performance of the organization. Understand how CICA 3870 Stock-based Compensation and Other Stock-based Payments applies to stock options which have market and/or performance based features and what they mean for the bottom line. In addition, learn more about recent changes to accounting for employee defined benefit pension plans under CICA 3462 Employee Future Benefits and how changes to the standard which are effective for fiscal years commencing on or after January 1, 2014 may impact the timing and amount of pension obligations and pension plan expenses.
 
Accounting for Successful Farm Management - Model Financial Statements for Canadian Agricultural Producers
Accounting for Successful Farm Management - Model Financial Statements for Canadian Agricultural Producers
(aussi disponible en français)

An eight-book series

Potatoes & Field Crops Dairy
Trees & Vines Grains & Oilseeds
Nurseries & Greenhouses Beef
Poultry
Swine

The Accounting for Successful Farm ManagementModel Financial Statements for Canadian Agricultural Producers series of publications provides a common framework for reporting the results of farm business activities and producing more consistent and reliable management information. Ultimately, the standardization of Canadian accounting and financial reporting practices in the agriculture industry will help your farm clients significantly improve operations … and the bottom line.

Published by the Chartered Professional Accountants of Canada (formerly CICA) and developed by the Canadian Farm Business Farm Management Council (CFBMC)

This product was originally issued by a CPA Canada legacy body.

 
Accounting for Words
Accounting for Words
Your employees enter both numbers and words into accounting systems. Like numbers, words can be mined electronically and can provide useful insights into your organization’s financial health. For example, employees who write narrations, or attach documents with high-risk language, may be fraud risks. We’ve conducted e-mail reviews and learned that it’s motivation, opportunity and rationalization that compels employees to commit fraud, and discovered the words they use when behaving inappropriately. And those findings can be applied to the words they use in accounting systems, in places such as journal entry narrations, payment requests and expense claim descriptions. Join us as we discuss these risks and how you can mitigate them in your organization.

This product was originally issued by a CPA Canada legacy body.

 
Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments
Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments
(aussi disponible en français)

The research report Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments reviews budgetary accountability and transparency practices, highlights current and emerging accrual budgeting issues and provides options for addressing future budgeting matters.

This product was originally issued by a CPA Canada legacy body.

 
AcSB Update
AcSB Update

Canadian GAAP has changed with the adoption of IFRSs, and Accounting Standards for Private Enterprises (ASPE). As well, significant changes have been made in the not-for-profit arena. This session provides an overview of the current priorities and activities of the Accounting Standards Board.

This product was originally issued by a CPA Canada legacy body.

 
AcSB Update
AcSB Update
This session will provide an overview of the current priorities and activities of the Canadian Accounting Standards Board.

This product was originally issued by a CPA Canada legacy body.

 
Adapting to Threatening Environments – Threat Assessments and International Work
Adapting to Threatening Environments – Threat Assessments and International Work
Effective security while traveling can be accomplished through a realistic analysis of ones environment, coupled with the application of common sense precautions to minimize one's exposure to existing threats. Security and safety while working in high risk environments is examined in this session.

This product was originally issued by a CPA Canada legacy body.

 
Addressing Accrual Issues in Canadian Government Budgeting: Discussion Papers
Addressing Accrual Issues in Canadian Government Budgeting: Discussion Papers
(aussi disponible en français)
A clear, concise discussion of the issues related to accrual budgeting in Canadian government.

This product was originally issued by a CPA Canada legacy body.

 
Adopting ASPE – Implementation Issues
Adopting ASPE – Implementation Issues
What are the key implementation issues when adopting the new Accounting Standards for Private Enterprises (ASPE)? This session addresses issues such as system changes, communicating with users, impacts on key metrics, and disclosures in the year of adoption, etc. And, youll also hear ideas on what you can do now to minimize the cost of converting to IFRS in the future.

This product was originally issued by a CPA Canada legacy body.

 
Adopting IFRS – What Your Auditors Will Expect from You in 2010 & 2011
Adopting IFRS – What Your Auditors Will Expect from You in 2010 & 2011
This session helps you plan for your 2010 and 2011 audits and help answer the question: What are your auditors thinking? This session includes:
  • Completeness of the implementation plan and execution
  • IFRS 1 adjustments and comparative results
  • Documentation considerations
  • Internal controls

This product was originally issued by a CPA Canada legacy body.

 
Advanced HST/GST Course:  Public Sector Bodies (elearning)
Advanced HST/GST Course: Public Sector Bodies (elearning)

(en anglais seulement) Registration Open!

Online Now

This elearning course allows you to access a recording of the full modularized two-day live course, complete with detailed reference materials and quizzes, accessible 24/7 from your computer. It will be especially valuable to any professional who advises public sector bodies (PSB), or employees and volunteers that work within a PSB. Don’t miss out on your chance to learn from and interact with expert advisers who fully understand the unique GST/HST issues faced by this sector.

 
Advanced HST/GST Course: Cross-Border Transactions (elearning)
Advanced HST/GST Course: Cross-Border Transactions (elearning)

(en anglais seulement) Registration Open!

Online Now

This elearning course allows you to access a recording of the full modularized two-day live course, complete with detailed reference materials and quizzes, accessible 24/7 from your computer. It will dive into the complex HST/GST areas of non-residents and cross-border transactions. A must for any practitioner or professional in industry who deals with cross-border activities. Our nationally recognized faculty will enhance your knowledge of the technical HST/GST legislation and help you implement valuable strategies while providing incredible insights into practical solutions that have been successfully applied to real client situations.

 
Advanced HST/GST Course: Financial Services (elearning)
Advanced HST/GST Course: Financial Services (elearning)

(en anglais seulement) Registration Open!

Online Now

This elearning course allows you to access a recording of the full modularized two-day live course, complete with detailed reference materials and quizzes, accessible 24/7 from your computer. It will examine the complex and dynamic indirect tax concepts and legislation for financial institutions, services and pensions. It is a perfect complement to the CPA Canada’s In-depth HST/GST offering, and a must have for any professional who is serious about understanding financial services in the context of indirect tax. The Financial Services Course will go into great detail and look at the latest changes and developments in the important area of HST/GST and financial services. Our nationally recognized faculty will enhance your knowledge of the technical HST/GST legislation while providing incredible insights into practical solutions that have been successfully applied to real client situations.

 
Advanced Topics in Family Law
Advanced Topics in Family Law
Expanding on presentations done at previous IFA Conferences, this session deals with more complex issues that arise with respect to income and property in the family law area, including stock options, non-recurring income, gifts v. loans and proving dissipation of assets. We also address working effectively with counsel and the collaborative process.

This product was originally issued by a CPA Canada legacy body.

 
An Auditors Perspective on Your Move to IFRS: A Panel Discussion'
An Auditors Perspective on Your Move to IFRS: A Panel Discussion'
Moderated by an experienced preparer, these panel members discuss what their clients can expect in the new world post conversion to IFRS. Issues such as note preparation, conflict of interest, support for note disclosures and the impact of the move to IFRS on audit letters are discussed.

This product was originally issued by a CPA Canada legacy body.

 
An Exercise in Futility – Due Diligence Failure in the Cases of Madoff and Stanford
An Exercise in Futility – Due Diligence Failure in the Cases of Madoff and Stanford
  • Fraud and money laundering in the Madoff case
  • Financial crime in the Sir Allen Stanford case
  • History repeated itself – other similar cases
  • The power of reputation and the aura of mystery
  • Common failures in investor due diligence

This product was originally issued by a CPA Canada legacy body.

 
An Introduction to the 'Risk IT' Framework
An Introduction to the 'Risk IT' Framework
Risk is an important management concern. Boards pay attention. In theory, risk should be important everywhere in organizations. Risk IT is an excellent risk framework for use in IT. Alas, IT risk management practice often doesnt follow this, or any, best practice. This presentation introduces Risk IT and discusses the gap between theory and practice.

This product was originally issued by a CPA Canada legacy body.

 
An Update From the Accounting Standards Board
An Update From the Accounting Standards Board
Canadian GAAP continues to change to IFRS for publicly accountable enterprises and new standards for private enterprises. This session highlights the AcSBs current priorities and activities.

This product was originally issued by a CPA Canada legacy body.

 
Analyzing and Interpreting Financial Statement Relationships
Analyzing and Interpreting Financial Statement Relationships
This more advanced course is designed for finance professionals seeking to augment their understanding of traditional financial statement analysis. The course places particular emphasis on understanding of how business decisions, accounting rules and choices, as well as company and industry nuances, may influence the financial statements and, by extension, any financial analysis. Over approximately two hours, you will gain an understanding of how the financial statements are interconnected and influence each other, learn an approach to conducting financial analysis that is used by corporate finance professionals and how to apply the teachings using a brief case study. In addition, the course will provide insight on the ratios that matter most to financial stakeholders (shareholders, companies, banks, equity investors) and the current market ‘rules of thumb’ for these ratios (ie, Debt-to-EBITDA). After completing the course, you will have a greater awareness of the financial statement relationships between line items on the income statement and balance sheet, understand the many internal and external influences that underpin these financial statements, and ultimately be able to deploy an approach to financial analysis that is used by corporate finance professionals.

This product was originally issued by a CPA Canada legacy body.

 
Application des techniques de vérification informatisée, 2e édition
Application des techniques de vérification informatisée, 2e édition
(also available in English)

Cette monographie s’adresse aux vérificateurs internes et externes des petites et des grandes entreprises, de même qu’aux chefs des finances, aux chefs de l’information et aux autres dirigeants et membres du personnel susceptibles de tirer parti des techniques de vérification informatisée (TVI) afin d’être plus efficaces dans l’exécution des appréciations des risques, des attestations et des vérifications de conformité.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Are You Ready to Be an Expert Witness?
Are You Ready to Be an Expert Witness?
No matter how many times a forensic accountant steps into Court to give evidence, it is always a challenge. This presentation includes tips through mock examinations of two experts based on a fact scenario provided at the session. We address the role of the expert as well as trial issues, including the test for admissibility, challenges at the qualification stage and challenges during testimony.

This product was originally issued by a CPA Canada legacy body.

 
ASPE – Lender Community Expectations
ASPE – Lender Community Expectations
For users of ASPE prepared financial statements the key expectations will likely come from the lenders. Managing expectations of the lender community includes knowing how much information to provide and when to provide it, and is key to building and maintaining credibility. This session highlights general lender expectations before, during, and after the adoption of ASPE, discusses the benefits and risks of providing or not providing certain types of information, and discusses how to deal with problems, including defaults if and when they arise.

This product was originally issued by a CPA Canada legacy body.

 
ASPE Assurance and Review Implications
ASPE Assurance and Review Implications
Accounting for the transition to ASPE is not the only consideration for enterprises and practitioners when they make the move from current GAAP. The assurance and review implications will play a very important part as entities make the transition. This session discusses issues such as: how much audit/review work should be performed on the comparative period; what sort of evidence is necessary for the fair value bump; or what sort of report should be attached. Learn from a practitioner who works with private enterprises about how the transition to ASPE will affect your assurance and review engagements.

This product was originally issued by a CPA Canada legacy body.

 
ASPE Financial Instrument Hot Topics – Impairment of Financial Assets and Accounting for Financing Arrangements Such As Convertible Debt and Redeemable Preferred Shares
ASPE Financial Instrument Hot Topics – Impairment of Financial Assets and Accounting for Financing Arrangements Such As Convertible Debt and Redeemable Preferred Shares
Is your organization constantly on the look-out for the most tax-efficient, economically beneficial source of financing? If so, you may also need to understand how the financial instruments standard in ASPE will apply to instruments such as convertible debt, redeemable shares, warrants, interest-free loans and similar structures and which accounting "pitfalls" to try to avoid. Also, learn about other complex financial instrument issues such as when to record an impairment loss on financial assets such as receivables, investments in debt and equity instruments.
 
ASPE Technical Update - Overview of Top 10 Standards and Issues
ASPE Technical Update - Overview of Top 10 Standards and Issues
Garry Cook discusses the following "top 10" topics relating to ASPE: key issues on first-time adoption; key exemptions; restrictions on retrospective adoption; fair value issues; share based payments; presentations and materiality on first-time adoption; marketable securities; key policy choices; key disclosures; consolidated and non-consolidated financial statements.
 
ASPE Technical Update – An Overview of the Top Ten Issues
ASPE Technical Update – An Overview of the Top Ten Issues

This session will cover the following "Top 10" topics relating to ASPE:

  • Key areas of change
  • Fair value and financial instruments
  • Disclosures and materiality
  • Long-term debt classification
  • Effective interest method and interest free loans
  • Employee benefit plans simple or complex
  • Business combination or asset acquisition
  • Treatment of transaction costs
  • Policy options
  • Real estate accounting

This product was originally issued by a CPA Canada legacy body.

 
ASPE Technical Update – Financial Instruments, Impairments and Pensions
ASPE Technical Update – Financial Instruments, Impairments and Pensions
ASPE simplifies the accounting requirements for many transactions. Financial instruments, impairment of assets and accounting for pensions and other employee benefits represent some of the more complex areas. Learn how the AcSB modified previous requirements to maximize information for financial statement users while minimizing costs for financial statement preparers. This session also covers the 2011 improvements to ASPE.

This product was originally issued by a CPA Canada legacy body.

 
ASPE Technical Update – Overview of Top 10 Standards and Issues
ASPE Technical Update – Overview of Top 10 Standards and Issues
What are the key implementation issues when adopting the new Accounting Standards for Private Enterprises (ASPE)? This session addresses issues such as system changes, communicating with users, impacts on key metrics, and disclosures in the year of adoption, etc. And you'll also hear ideas on what you can do now to minimize the cost of converting to IFRS in the future.

This product was originally issued by a CPA Canada legacy body.

 
ASPE: What Did You Miss?
ASPE: What Did You Miss?
As our private clients move from pre-changeover GAAP to ASPE, we have all run into some unexpected difficulties and questions about application of the new framework. This session discusses some of the practical intricacies of adopting ASPE such as off-market rate loans, disclosure of fair value bumps and financing and transaction costs.

This product was originally issued by a CPA Canada legacy body.

 
Asset Retirement Obligations and Provisions
Asset Retirement Obligations and Provisions
This session explores the differences in the ARO calculation under IFRS, additional inclusions and treatment of Day One adjustments.

This product was originally issued by a CPA Canada legacy body.

 
Asymmetrical Information Risk: How to Overcome the Inherent Information Imbalance between Management and the Audit Committee
Asymmetrical Information Risk: How to Overcome the Inherent Information Imbalance between Management and the Audit Committee
Management will always know more about the company than its external directors, who are part-time and provide an oversight role. That is simply a fact in business but this can cause a major informational imbalance. Directors need to develop strategies to counteract this. How do audit committee members ensure they are getting the right information they need to provide adequate oversight? What other strategies can directors employ to provide themselves with more perspective and independence of thought from management's views? Learn how to be proactive in rebalancing this informational division.
 
Attracting, Developing and Retaining a Top-notch Finance Team
Attracting, Developing and Retaining a Top-notch Finance Team
Finance leaders are only as strong as their teams and the need to attract, develop and retain finance staff is arguably one of the most challenging and rewarding tasks faced. This session will address important lessons in developing a high performing finance function having regard for identifying and managing various expectations for compensation, work flexibility, talent development, team dynamics, managing performance and career progression. We will also provide examples of how talent plans are developed and used by finance leaders to guide their vision for the finance organization.
 
Audit Committee Oversight of the Work of the External Auditor: A Key Driver of Audit Quality
Audit Committee Oversight of the Work of the External Auditor: A Key Driver of Audit Quality
Outside Canada, measures such as mandatory audit firm rotation and audit tendering are being proposed to address concerns about the independence of the auditor, and long audit firm tenure. Such measures would affect the audit committee's auditor oversight role. In Canada, periodic comprehensive review of the audit firm by the audit committee is the preferred approach because it has a much more direct focus on audit quality and is likely to cost less. This session will introduce new audit committee tools on auditor oversight being developed by CPA Canada in collaboration with CPAB and the ICD and will explore how an audit committee performs a comprehensive review.
 
Audit Enquiry:  Seeking more reliable evidence from audit enquiry
Audit Enquiry: Seeking more reliable evidence from audit enquiry
(aussi disponible en français)

In today's environment, with the decreasing availability of documentary evidence, information obtained through audit enquiry is increasingly important. This report studies the reliability of enquiry as an information-gathering technique, and investigates the steps that need to be taken to develop simultaneously both the particular skills of the auditing profession in enquiry and the capacity of the profession to keep pace with events in an economy characterized by rapid change and increasing complexity.

This product was originally issued by a CPA Canada legacy body.

 
Audit Literacy versus Financial Literacy: The Role of Professional Skepticism
Audit Literacy versus Financial Literacy: The Role of Professional Skepticism
Audit committee members generally have a heavy workload and just getting through all the requirements in a timely fashion is often the major focus. In order to be an effective audit committee member, it is important that members remain objective in their thinking. Their role should be to probe and challenge management assertions rather than rubber stamp decisions. This session explores how audit committee members get the views and information from below and beyond senior management, and how they can probe and ensure that they have the complete picture rather than just senior management's viewpoint.

This product was originally issued by a CPA Canada legacy body.

 
Audit Reform – Global Developments, the Canadian Response and Implications for Preparers
Audit Reform – Global Developments, the Canadian Response and Implications for Preparers
Since the global financial crisis in 2008-2009, various policy-makers, regulators and others have been considering changes to the financial system to promote greater financial stability and improve audit quality. Canada has an enviable reputation on the world financial stage. However Canada will not be immune to changes taking place in the U.S and Europe. To ensure Canada's voice is heard, the CICA and CPAB have put together a working group to develop an appropriate response. Two members of the working group on Audit Committees will provide commentary and analysis on the various issues under consideration and the proposed response.

This product was originally issued by a CPA Canada legacy body.

 
Audit Reform – Global Developments, the Canadian Response and Implications for Preparers
Audit Reform – Global Developments, the Canadian Response and Implications for Preparers
As a result of the global financial crisis in 2008-2009, various regulators, policy makers, and standard setters in Europe, the United States and other jurisdictions are considering significant changes to the financial system to promote greater financial stability and improve audit quality. In response, CPAB and the CICA launched the Enhancing Audit Quality (EAQ) initiative to gain broad Canadian stakeholder input on international audit proposals. To date, three discussion papers have been released relating to auditor reporting, auditor independence and the role of the audit committee. This session will provide an overview of the global proposals and the Canadian response to date, with a focus on the potential implications for preparers.
 
Auditing Micro-Entities Effectively and Efficiently — Making the CASs work for you and your clients
Auditing Micro-Entities Effectively and Efficiently — Making the CASs work for you and your clients
The CASs are having an impact on the Canadian auditing world, including the audit of micro-entities. Although some have thought that they have added a layer of complexity to these micro-audits, Mr. Cowperthwaite introduces us in this course to techniques that can make the auditing process more effective and efficient. The three modules of the course identify and walk you through the most impactful CASs, and guide you through an examination of your business and how you can improve it.
  • Module 1: Coping with standards change: you and your clients;
  • Module 2: Understanding the CASs and using them effectively; and
  • Module 3: Opportunities for audit and practice efficiency
The course also includes a pdf Workbook with additional information and activities, and a quiz.
Intro from Phil Cowperthwaite

This product was originally issued by a CPA Canada legacy body.

 
Auditing Micro-entities Efficiently: Specialized Skills Required
Auditing Micro-entities Efficiently: Specialized Skills Required
Auditing micro-entities can be a low risk, high margin business, but it is not for everyone. Phil Cowperthwaite, an experienced micro-entity auditor, lays out the skills you need to be both efficient and effective in this growing specialty area."

This product was originally issued by a CPA Canada legacy body.

 
Auditing Standards are Changing Too!
Auditing Standards are Changing Too!
Find out how the Audit Report and the Engagement Letter are changing, how managements responsibilities will also change, how these changes integrate with the transition to IFRS and, ultimately, how they will affect the work of the Audit Committee.

This product was originally issued by a CPA Canada legacy body.

 
Auditing the Auditors – The Role of the Forensic Investigator in Auditors Liability Cases'
Auditing the Auditors – The Role of the Forensic Investigator in Auditors Liability Cases'
This session discusses the consequences for the auditor from the perspective of expert investigators and testifying experts.

This product was originally issued by a CPA Canada legacy body.

 
Beyond Financial Statements – What Accountants Can and Should Be Doing for Their Organizations
Beyond Financial Statements – What Accountants Can and Should Be Doing for Their Organizations
Bean counter or valued member of management? With seemingly endless month, quarter and year ends, it is easy to lose sight of other skills finance professionals can bring to the management team. The presenters will discuss how they ensure they are continually contributing to the success of their organization.

This product was originally issued by a CPA Canada legacy body.

 
Breakfast Session: Fraud Prevention
Breakfast Session: Fraud Prevention

This product was originally issued by a CPA Canada legacy body.

 
Breakfast Session: Risk Sharing Arrangements in the Oil and Gas Industry
Breakfast Session: Risk Sharing Arrangements in the Oil and Gas Industry

This product was originally issued by a CPA Canada legacy body.

 
Breakfast Session: Tax Oversight and the Audit Committee
Breakfast Session: Tax Oversight and the Audit Committee
The Canada Revenue Agency and its counterparts around the world are intensifying their scrutiny of corporate governance as an indicator of tax compliance. Boards, CEOs and CFOs are expected to be more accountable for corporate tax planning strategies, and in some countries Audit Committees are taking on more responsibility for oversight of the corporate tax function. Companies will be risk rated by authorities, and rewarded or punished depending on their governance "report card." In this session, Ernst & Young tax professionals discuss the changing landscape, and how Audit Committees can play a key role in tax oversight.

This product was originally issued by a CPA Canada legacy body.

 
Building an Effective MD&A – A Panel Discussion
Building an Effective MD&A – A Panel Discussion
Some observe that the MD&A has diminished in value and is now primarily a regulatory compliance document. While regulatory compliance is essential, many companies find that the MD&A is the best vehicle to tell the company's story and link strategy to performance. Join this experienced panel who will explore the processes and content that result in a useful MD&A for investors.
 
Building and Managing an Effective Treasury Function
Building and Managing an Effective Treasury Function
Treasury processes impact many functions across an organization but often are done on an ad hoc basis. This session will look at building and managing an effective treasury function from assessment and design to implementation and monitoring. It will also provide insights into best practices in treasury management and opportunities for improvement in areas including cash and investment management, liquidity management and forecasting, and the use of technology and treasury governance. Practical insights into developing an integrated risk management program for running today's treasury operations in such areas as credit, foreign exchange, interest rate, liquidity and technology risk will also be provided.
 
Business Combinations – Whats Next?'
Business Combinations – Whats Next?'
The revised IFRS standard on business combinations will have significant impact on a number of aspects of business combination accounting as we currently know it. With proper planning, organizations can position themselves to move faster than their competition as when M&A opportunities arise. Learn how the IFRS business combinations standard compares to Canadian GAAP and be prepared.

This product was originally issued by a CPA Canada legacy body.

 
Business Reporting – Compliance or Communication – Does the Current Regulatory Framework Meet User Needs?
Business Reporting – Compliance or Communication – Does the Current Regulatory Framework Meet User Needs?
Find out what your quarterly reports will actually look like! This panel addresses how many notes are required and consider such items as transition notes, accounting policies, significant estimates and material change notes.

This product was originally issued by a CPA Canada legacy body.

 
Byrd & Chen’s Canadian Advanced Accounting: Second International Convergence Revised Edition 2010
Byrd & Chen’s Canadian Advanced Accounting: Second International Convergence Revised Edition 2010
Written in an easy-to-understand style, Canadian Advanced Accounting will give you the background you need to prepare for the incorporation of International Financial Reporting Standards into Canadian GAAP.

This product was originally issued by a CPA Canada legacy body.

 
C•PEM Forms Walkthroughs (Videos)
C•PEM Forms Walkthroughs (Videos)

A NEW resource for subscribers to C•PEM

The perfect complement to your C•PEM subscription, the NEW C•PEM Forms Walkthroughs are practical, short videos designed to provide step-by-step instructions on how to complete the key C•PEM forms.

 
Cadre redditionnel législatif régissant l'établissement des budgets et des dépenses des gouvernements
Cadre redditionnel législatif régissant l'établissement des budgets et des dépenses des gouvernements
(also available in English)

Le présent document de consultation brosse un tableau des obligations législatives actuelles et des initiatives prévues en ce qui concerne le recours à la comptabilité d’exercice intégrale pour l’établissement des documents relatifs aux budgets et aux budgets des dépenses. Il recommande des orientations et offre des observations visant à alimenter les débats et à élargir le bassin des connaissances susceptibles d’améliorer le processus budgétaire axé sur la comptabilité d’exercice, et ce, pour tous les gouvernements au Canada.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Cahier d’information sur le changement climatique — questions que les administrateurs devraient poser
Cahier d’information sur le changement climatique — questions que les administrateurs devraient poser
(also available in English)

Le document Cahier d’information sur le changement climatique — questions que les administrateurs devraient poser vise à sensibiliser davantage les administrateurs canadiens aux répercussions du changement climatique sur l’entreprise et aux questions de gouvernance qui en découlent et à leur proposer des questions à poser à la direction sur le sujet.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Canadian Accounting and Assurance Reference Service (CAARS)
Canadian Accounting and Assurance Reference Service (CAARS)
(aussi disponible en français)

A comprehensive electronic collection of accounting, financial reporting and assurance titles, CAARS is automatically updated to include new titles when they are released.

This product was originally issued by a CPA Canada legacy body.

 
Canadian Financial Reporting Collection (CFRC) - Members
Canadian Financial Reporting Collection (CFRC) - Members

Canadian Financial Reporting Collection is a comprehensive library of CPA Canada Handbook and financial reporting resources, including the CPA Canada Standards and Guidance Collection, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises.

This product was originally issued by a CPA Canada legacy body.

 
Canadian Financial Reporting Collection (CFRC) - Non-member
Canadian Financial Reporting Collection (CFRC) - Non-member

Canadian Financial Reporting Collection is a comprehensive library of CPA Canada official pronouncements and financial reporting resources, including CPA Canada Handbook – Accounting, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises.

This product was originally issued by a CPA Canada legacy body.

 
Canadian Financial Reporting Collection (CFRC) - Non-member Combined
Canadian Financial Reporting Collection (CFRC) - Non-member Combined

Canadian Financial Reporting Collection is a comprehensive library of CICA Handbook and financial reporting resources, including CPA Canada Handbook - Accounting and Assurance, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises.

This product was originally issued by a CPA Canada legacy body.

 
Canadian Professional Engagement Manual (C•PEM), 2014 - Members
Canadian Professional Engagement Manual (C•PEM), 2014 - Members
(aussi disponible en français)

Now available!

The essential guide to performing audit, review and compilation engagements for small and medium-sized entities
The Canadian Professional Engagement Manual contains practical guidance on the key requirements and concepts in the professional standards and provides a comprehensive road map to performing effective and efficient engagements in Canada today.

 
Canadian Professional Engagement Manual (C•PEM), 2014 - Non-members
Canadian Professional Engagement Manual (C•PEM), 2014 - Non-members
(aussi disponible en français)

Now available!

The essential guide to performing audit, review and compilation engagements for small and medium-sized entities
The Canadian Professional Engagement Manual contains practical guidance on the key requirements and concepts in the professional standards and provides a comprehensive road map to performing effective and efficient engagements in Canada today.

 
Canadian Professional Engagement Manual Plus (C•PEM Plus), 2014

Now available!

The Canadian Professional Engagement Manual Plus (C•PEM Plus) combines all the valuable guidance of the original C•PEM with the practical instruction of the new C•PEM Forms Walkthroughs in one comprehensive product.

 
Carve-outs, Spin-outs...Look Out: A Practical Discussion of Various Reporting Issues under IFRS
Carve-outs, Spin-outs...Look Out: A Practical Discussion of Various Reporting Issues under IFRS
Thinking of a spin-out, initial public offering or a carve-out transaction? This is a journey through which a company can encounter a myriad of financial reporting issues, some of which are not covered by the relevant accounting literature. For instance, IFRS does not address the preparation of carve-out financial statements. This session will provide insight into common financial reporting considerations that should be kept top of mind and potential challenges that should be planned for. Recent examples will also be discussed.
 
CAS (Canadian Auditing Standards) Update
CAS (Canadian Auditing Standards) Update
The Canadian Auditing and Assurance Standards Board (AASB) is adopting International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs) for the audits of financial statements. Once effective, the CASs will constitute Canadian generally accepted auditing standards (GAAS) for financial statement audits. The CASs come into effect for audits of financial statements for periods ending on or after December 14, 2010. Join Phil Cowperthwaite for an overview of the new CASs and, in particular, practical insight into what impact this will have on the SME Advisor.

This product was originally issued by a CPA Canada legacy body.

 
CEO/CFO Certification: Why this is still a Key Topic for Audit Committees
CEO/CFO Certification: Why this is still a Key Topic for Audit Committees
CEO/CFO certification has been a requirement for TSX-listed companies for a number of years, yet CSA compliance reviews in 2010 and 2011 continue to show significant deficiencies in the certification process. This session discusses this issue, highlights the legal implications for directors and provides practical advice in creating a "best in class" certification process, including potential key questions for management and the external auditors. Ultimately this will allow directors and in particular audit committee members to increase their confidence in their organizations' disclosures and financial reporting.

This product was originally issued by a CPA Canada legacy body.

 
Certification au niveau des données
Certification au niveau des données
(also available in English)

Compte tenu de la tendance croissante vers la présentation, en dehors des états financiers classiques, d’éléments de données isolés tels que des mesures de performance, des postes clés, des statistiques et d’autres mesures des activités de l’entreprise, certains commencent à s’interroger sur le besoin d’une certification au niveau des données. Une nouvelle monographie, Certification au niveau des données, présente les problèmes propres à ce type de certification et les tendances qui se dessinent, recommande des solutions et contient des suggestions quant à la ligne de conduite que la profession pourrait adopter à ce chapitre.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Certification, Internal Controls & the Move to IFRS
Certification, Internal Controls & the Move to IFRS
IFRS will have a significant impact on many aspects of your business including the control environment, internal control over financial reporting, and CEO/CFO Certification of Disclosure in Issuers’ Annual and Interim Filings. This session will help you address these critical issues related to your IFRS transition.

This product was originally issued by a CPA Canada legacy body.

 
Clients4Life
Clients4Life

Clients4Life is the definitive guide to delivering outstanding service in your firm. The book has been written by seasoned professionals and provides practical recommendations that have been tested in the real world of accountancy. Clients4Life is an invaluable read for everyone in your office with in-depth advice on how to make small changes that will have a big impact on your client management and retention.

This product was originally issued by a CPA Canada legacy body.

 
Climate Change Briefing: Questions for Directors
Climate Change Briefing: Questions for Directors
(aussi disponible en français)

Climate Change Briefing: Questions for Directors is written to increase awareness among Canadian directors about the business impacts and related governance issues resulting from climate change and provide questions that directors might ask management about climate change.

This product was originally issued by a CPA Canada legacy body.

 
Collection Normes et recommandations de CPA Canada (CPACMAN) – Membres (Électronique)
Collection Normes et recommandations de CPA Canada (CPACMAN) – Membres (Électronique)
(also available in English)

Cette collection électronique complète rassemble les prises de position officielles de CPA Canada et fournit notamment de l’information à jour sur les normes de comptabilité et de certification, la mise en œuvre des IFRS, les normes comptables pour les entreprises à capital fermé ainsi que les Normes canadiennes d’audit.

Note : Depuis le 1er novembre 2013, la Collection Normes et recommandations de l'ICCA s'intitule Collection Normes et recommandations de CPA Canada.

 
Collection Normes et recommandations de CPA Canada (CPACMANNM) — Non-membres (Électronique)
Collection Normes et recommandations de CPA Canada (CPACMANNM) — Non-membres (Électronique)
(also available in English)

Cette collection électronique complète réunit les prises de position officielles de CPA Canada et fournit notamment de l’information à jour sur les normes de comptabilité et de certification, ainsi que sur la mise en œuvre des IFRS, des Normes comptables pour les entreprises à capital fermé et des Normes canadiennes d’audit.

Note : Depuis le 1er novembre 2013, la Collection Normes et recommandations de l'ICCA s'intitule Collection Normes et recommandations de CPA Canada.

 
Collection Normes et recommandations de CPA Canada – Membres (Papier)
Collection Normes et recommandations de CPA Canada – Membres (Papier)
(also available in English)
La Collection Normes et recommandations de CPA Canada (papier) comprend le Manuel de CPA Canada – Comptabilité, et le Manuel de CPA Canada – Certification.

Note : Depuis le 1er novembre 2013, la Collection Normes et recommandations de l'ICCA s'intitule Collection Normes et recommandations de CPA Canada. L'ancien titre sera utilisé dans les versions imprimées des manuels de cette Collection jusqu'à la publication des nouvelles éditions.

 
Collection Surveillance des risques et gouvernance
Collection Surveillance des risques et gouvernance
(also available in English)

Cette collection de publications donne des indications concises et claires aux conseils d'administration sur la façon de régler les questions de gouvernance qui les concernent.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Combating the Dark Arts
Combating the Dark Arts
Forensic accountants are no longer immune from being sued by the targets of their investigations. Learn the new best practices that you must adopt to proactively thwart these novel methods of attack so you can keep the court's focus where it belongs — on the suspect. During the course of this session you will receive a checklist of "Black Ops" to inoculate yourself from the emerging claims being made against public and private sector forensic accountants in the twenty-first century. Learn how the new Canadian torts of invasion of privacy and negligent investigation fundamentally change the way a forensic investigation must be conducted.

This product was originally issued by a CPA Canada legacy body.

 
Communication de l'information d'entreprise aux parties prenantes
Communication de l'information d'entreprise aux parties prenantes
(also available in English)
La monographie Communication de l’information d’entreprise aux parties prenantes vise à favoriser une communication efficace entre les sociétés et leurs parties prenantes en fournissant des indications utiles aux préparateurs de rapports d’entreprise.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Complex Financing Instruments – Navigating Through the IFRS Requirements for Large and Small Issuers of Convertible Debt, Warrants, Preferred Stock and Combinations of Instruments
Complex Financing Instruments – Navigating Through the IFRS Requirements for Large and Small Issuers of Convertible Debt, Warrants, Preferred Stock and Combinations of Instruments
The search for the most economically efficient financing is a key objective for all Canadian organizations. In this session, we will provide an overview of how IFRSs apply to a range of debt and equity financing instruments and identify common features of these instruments which may create "pitfalls" or unexpected accounting results. In addition, understand how IAS 32 Financial Instruments: Presentation and Disclosure may apply to other types of transactions including the issuance of several instruments in combination, puttable instruments, equity derivatives and the issuance of warrants in consideration for services.
 
Componentization – Capitalization Criteria and Depletion
Componentization – Capitalization Criteria and Depletion
This session provides a comprehensive overview of the capitalization criteria, accounting for depletion and the "component accounting" approach under IFRS. Throughout the session, examples of how the technical IFRS standards relate to the junior oil and gas industry is addressed. Specifically, this session focuses on the following:
  • Discussion of the capitalization criteria under IFRS, answering the question "what is eligible for capitalization?"
  • Overview of the accounting treatment for borrowing costs under IFRS
  • Comprehensive discussion of depletion and depreciation under IFRS and what it means to follow "component accounting"
  • Practical application of the IFRS guidance demonstrated through examples targeted for the junior oil and gas industry
  • Overview of related IFRS 1 "First-time Adoption of IFRS" transitional implications

This product was originally issued by a CPA Canada legacy body.

 
Comptabilité d’exercice et processus budgétaires des gouvernements fédéral, provinciaux et territoriaux au Canada
Comptabilité d’exercice et processus budgétaires des gouvernements fédéral, provinciaux et territoriaux au Canada
(also available in English)

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Comptabilité et saine gestion d’une exploitation agricole — États financiers modèles à l’intention des producteurs agricoles canadiens
Comptabilité et saine gestion d’une exploitation agricole — États financiers modèles à l’intention des producteurs agricoles canadiens
(also available in English)

Maintenant une série de huit ouvrages

Publications précédentes de la série
Pommes de terre et autres plantes de grande culture Production laitière
Arbres et vignes Production céréalière et oléagineuse
Pépinières et serres Production bovine
Production avicole
Production porcine

La série de publications Comptabilité et saine gestion d’une entreprise agricole – États financiers modèles pour les producteurs agricoles canadiens fournit un cadre général pour la présentation des résultats financiers des entreprises agricoles et pour l’établissement d’une information de gestion fiable et cohérente. En bout de ligne, l’uniformisation des pratiques en matière de comptabilité et d’information financière au Canada pour le secteur agricole contribuera à l’amélioration des exploitations agricoles de vos clients… et de leurs résultats financiers.

Publié par l’CPA Canada (auparavant ICCA) (ICCA) et élaboré par le Conseil canadien de la gestion d’entreprise agricole (CCGEA).

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Compte rendu de léquipe du Financement des sociétés de la CVMO'
Compte rendu de léquipe du Financement des sociétés de la CVMO'
Des services de traduction simultanée vers le français seront offerts.

Cette séance porte sur l’actualité en matière de comptabilisation et d’informations à fournir, y compris les questions touchant les états financiers et les rapports de gestion. On y présente également un survol des projets d’élaboration de règles, dont celui sur la rémunération des dirigeants.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Compte rendu du Conseil des normes comptables
Compte rendu du Conseil des normes comptables
Cette piste audio française a été enregistrée lors du Colloque sur l’information financière et la comptabilité 2010, où des services de traduction simultanée vers le français étaient offerts.

Les PCGR canadiens ne cessent d’évoluer, notamment avec le passage aux IFRS, pour les entreprises ayant une obligation d’information du public, et aux nouvelles Normes comptables pour les entreprises à capital fermé. Cette séance est axée sur les priorités et les activités actuelles du CNC.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Conflicts of Interest and Objectivity – From the Perspective of an IFA Practitioner
Conflicts of Interest and Objectivity – From the Perspective of an IFA Practitioner
Discussion of common conflicts encountered in IFA engagements, examined the application of threats to independence to an IFA practice and discussed briefly appropriate conflict management techniques. Upon departure of this session, you are more aware of professional issues and how to address them.

This product was originally issued by a CPA Canada legacy body.

 
Corporate Reporting to Stakeholders
Corporate Reporting to Stakeholders
(aussi disponible en français)
Corporate Reporting to Stakeholders aims to promote effective communication between a company and its stakeholders by providing useful guidance to preparers of corporate reports.

This product was originally issued by a CPA Canada legacy body.

 
Corruption of Foreign Public Officials Act - The Role of the Independent Monitor
Corruption of Foreign Public Officials Act - The Role of the Independent Monitor
This session explains the role of an independent monitor in the context of bribery and corruption regulatory enforcement, helping you understand how the monitor interacts with counsel and with the company. The session also discusses the requirements of the Corruption of Foreign Public Officials Act (CFPOA) and other bribery legislation and how to establish an anti-corruption policy within the framework of an anti-fraud regime.

This product was originally issued by a CPA Canada legacy body.

 
Corruption Part I: Strategic - Company Corruption and the Expectations of Boards and Audit Committees
Corruption Part I: Strategic - Company Corruption and the Expectations of Boards and Audit Committees
Three Canadian public companies have recently faced sanctions because their business practices did not meet required standards of business conduct. What functional changes are needed at the board and audit committee level to prevent deviations from these expected standards? This session will review the evolving expectations of board and audit committee oversight in this important area.
 
Corruption Part II: Operational - Anti-Corruption Compliance Programs and Facing Investigation Challenges
Corruption Part II: Operational - Anti-Corruption Compliance Programs and Facing Investigation Challenges
The Canadian government's recent amendments to the Corruption of Foreign Public Officials Act (CFPOA) brings additional focus on ethical business practices, particularly when organizations operate internationally. This session will focus on developing appropriate strategies to prevent and detect potential bribery, corruption and fraud. Learn about proven strategies to implement when an organization faces public scrutiny and potential prosecution after violations of the CFPOA.
 
Corruption: How Audit Committees Manage Compliance with Canada's
Corruption: How Audit Committees Manage Compliance with Canada's
More and more Canadian organizations are recognizing that there are often tremendous growth opportunities in the developing world. Many of these countries operate under different laws and cultural norms than what we take for granted in Canada, and corruption is often common practice. Audit committees need to be aware of current legislation both in Canada and in other markets where their organizations operate, and the financial and reputational consequences of being offside the legislation. This session will help directors focus on key questions they need to be asking of management to ensure a rigorous assessment of corruption risk has been made and a program is in place to mitigate this risk.

This product was originally issued by a CPA Canada legacy body.

 
CPA Canada C•PEM Electronic Templates
CPA Canada C•PEM Electronic Templates
(aussi disponible en français)

Exclusively for subscribers to C•PEM

The C•PEM sample forms and engagement letters in Word and Excel formats can be tailored to meet the known facts and circumstances of the specific engagement. Along with the Canadian Professional Engagement Manual (C•PEM), these sample practice aids help to ensure work is carried out with a consistent level of quality that is in accordance with professional standards and the firm’s policies and procedures.

 
CPA Canada Guide to Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy (SOC 2)
CPA Canada Guide to Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy (SOC 2)
(aussi disponible en français)
CPA Canada Guide to Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy (SOC 2) is a practical resource for practitioners engaged to audit and report on the privacy and security of a service organization’s systems.

Take your guides with you on your eReader, laptop, smartphone or tablet. SOC Guides are available in convenient and searchable eBook format!

 
CPA Canada Guide, Service Organizations - Applying CSAE 3416, Reporting on Controls at a Service Organization (SOC 1)
CPA Canada Guide, Service Organizations - Applying CSAE 3416, Reporting on Controls at a Service Organization (SOC 1)
(aussi disponible en français)

A practical resource for practitioners engaged to audit and report on a service organization’s controls, The CPA Canada Guide, Service Organizations – Applying CSAE 3416, Reporting on Controls at a Service Organization (SOC 1), will assist practitioners performing engagements under the Canadian Standard on Assurance Engagements (CSAE 3416).

Take your guides with you on your eReader, laptop, smartphone or tablet. SOC Guides are available in convenient and searchable eBook format!

 
CPA Canada Handbook – Accounting (CPACACC), Non-member (Electronic)
CPA Canada Handbook – Accounting (CPACACC), Non-member (Electronic)
(aussi disponible en français)

The final accounting standards set by the Accounting Standards Board for entities that prepare financial statements in accordance with Canadian generally accepted accounting principles (GAAP). It includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Accounting Standards for Pension Plans.

*Note: As of November 1, 2013, the title of the CICA Handbook – Accounting has been changed to CPA Canada Handbook – Accounting.

 
CPA Canada Handbook – Accounting and Assurance (CPACA&A), Non-member (Electronic)
CPA Canada Handbook – Accounting and Assurance (CPACA&A), Non-member (Electronic)
(aussi disponible en français)

The official accounting and assurance pronouncements of both the Accounting Standards Board and the Auditing & Assurance Standards Board, CPA Canada Handbook – Accounting and Assurance includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Pension Plans, as well as Canadian Auditing Standards (CAS), CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements.

*Note: As of November 1, 2013, the title of the CICA Handbook – Accounting and Assurance has been changed to CPA Canada Handbook – Accounting and Assurance .

 
CPA Canada Handbook – Assurance, 2014 Edition, Non-member (Print)
CPA Canada Handbook – Assurance, 2014 Edition, Non-member (Print)
(aussi disponible en français)

The final assurance standards developed by the Auditing and Assurance Standards Board, the CPA Canada Handbook – Assurance contains CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements; Canadian Auditing Standards; and Assurance and Related Services Guidelines.

 
CPA Canada Handbook Plus (HBPLS), Members (Electronic)
CPA Canada Handbook Plus (HBPLS), Members (Electronic)
(aussi disponible en français)
An electronic collection which includes CPA Canada Standards and Guidance Collection and Canadian Accounting and Auditing Reference Service (CAARS)

*Note: As of November 1, 2013, the title of the CICA Handbook has been changed to CPA Canada Handbook.

This product was originally issued by a CPA Canada legacy body.

 
CPA Canada Handbook Plus (HBPLS), Non-Members (Electronic)
CPA Canada Handbook Plus (HBPLS), Non-Members (Electronic)
(aussi disponible en français)
An electronic collection which includes CPA Canada Handbook — Accounting and Canadian Accounting and Auditing Reference Service (CAARS).

*Note: As of November 1, 2013, the title of the CICA Handbook has been changed to CPA Canada Handbook.

This product was originally issued by a CPA Canada legacy body.

 
CPA Canada Public Sector Accounting Handbook (PSACC)
CPA Canada Public Sector Accounting Handbook (PSACC)
(aussi disponible en français)

The CPA Canada Public Sector Accounting Handbook provides you with all the information you need on accounting and assurance as it relates to the public sector. It contains the accounting standards for federal, provincial, territorial and local governments and government organizations.

*Note: As of November 1, 2013, the title of the CICA Public Sector Accounting Handbook has been changed to CPA Canada Public Sector Accounting Handbook . Print publications may contain the previous title until updated versions are released.

 
CPA Canada Standards and Guidance Collection, 2014 Edition – Members (Print)
CPA Canada Standards and Guidance Collection, 2014 Edition – Members (Print)
(aussi disponible en français)

The CPA Canada Standards and Guidance Collection (Print) includes the CPA Canada Handbook – Accounting and CPA Canada Handbook – Assurance.

*Note: As of November 1, 2013, the title of the CICA Standards and Guidance Collection has been changed to CPA Canada Standards and Guidance Collection. Print publications may contain the previous title until updated versions are released.

 
CPA Canada's National Conference

(en anglais seulement)
Note: As this event is now over, information is for reference purposes only.

Brochure

September 22-23, 2014
(Optional workshops on September 24)
Metro Toronto Convention Centre (South Building), Toronto, ON

One Powerful Experience

Mark your calendars for the premiere of CPA Canada’s National Conference, the flagship event for all CPAs, CAs, CMAs and CGAs in business and professional service firms.

This event offers tremendous value at $995 for the two-day conference!

One Powerful Network – in One Place, at One Time

CPA Canada’s National Conference will be the one opportunity to meet and network with hundreds of professional colleagues from across Canada. Networking breakfasts, sit-down lunches, and a special “coast to coast” evening reception will provide many chances to meet and discuss issues with your contemporaries from across the nation.

Prominent and Thought-Provoking Keynote Speakers

One Unparalleled Professional Development Opportunity

The rich five-track agenda enables you to customize your learning experience:

Leadership: Business gurus will be presenting the latest thinking in strategic planning, ethical leadership, innovation and communication.

Finance: Discover the latest trends in financing strategies, capital budgeting, treasury management, business valuations, and corporate finance deals.

Management Accounting: Hear the most current thinking in cost and revenue management, forecasting, budgeting and performance management.

Financial Accounting and Reporting: Two full tracks, dedicated to financial accounting and reporting, will cover all the latest updates in IFRS and ASPE, standards application, interpretation and other issues. These tracks include updates from:

  • Stephen Cooper, member of the International Accounting Standards Board
  • Cameron McInnis, Chief Accountant of the Ontario Securities Commission
  • Linda Mezon, Chair of the Canadian Accounting Standards Board

Attend one of the optional post-conference workshops
The following four workshops will be offered on Wednesday September 24, to allow a deeper dive into one of your key areas of interest:

  • Hedge Accounting – Trimming the Complexities
  • Speaking as a Leader ®
  • Bank Agreements 101 – Important Considerations when Negotiating Credit Facilities with a Lender
  • Month-ends – Tips and Tricks for a Faster Close

CPD hours

Conference - 14 CPD hours
Optional Workshop - 3 CPD hours

 
CPAB Developments: Implications for Your Audit
CPAB Developments: Implications for Your Audit
CPAB's role is to build public confidence in the integrity and high quality of independent auditing in Canada. To do this, CPAB assesses the fundamentals and policies of auditing firms that participate in their oversight program, reviews a selection of individual audit files and provides feedback to the firms. This session will focus on how these reviews affect audit firms, their audit planning and execution, and the audit committee.

This product was originally issued by a CPA Canada legacy body.

 
CPAB Developments: Inspection Findings and Trends
CPAB Developments: Inspection Findings and Trends
The major themes arising from CPAB's 2013 inspections will be discussed and the role of the audit committee in external auditor oversight. The session will also cover a new protocol for sharing CPAB's file-specific inspection findings with audit committees as well as new guidance and tools to assist the audit committee in evaluating the auditor and the audit firm.
 
CPAB Update: The Role of the Audit Committee in Improving Audit Quality
CPAB Update: The Role of the Audit Committee in Improving Audit Quality
One of the functions of the Audit Committee is to advise the Board regarding the selection and performance of the auditor, but the committee can also play a role in improving audit quality. This session addresses improving audit quality and provides an update on themes from CPAB roundtables with Audit Committee members, as well as CPAB Inspection findings.

This product was originally issued by a CPA Canada legacy body.

 
Criminal Use of Gemstones
Criminal Use of Gemstones
With recent amendments to Canadas anti-money laundering legislation including the diamonds, gemstones and precious metals sector there is an acknowledgment of the money laundering risks associated to these commodities. There is also a need to know more about an industry and related commodities that are still very much unregulated. Corporal Kelly Ross is an expert on the criminal use of diamonds and jewellery and discusses some of the exploit opportunities afforded by this commodity and sector.

This product was originally issued by a CPA Canada legacy body.

 
Current Litigation Issues
Current Litigation Issues
This session provides an update on current issues in investigations and litigation relevant to the CA•IFA. Mary Jane practices general commercial litigation with an emphasis on insurance law, professional negligence and product liability, and has extensive experience in the organization and conduct of forensic and fraud investigations.

This product was originally issued by a CPA Canada legacy body.

 
Cybersecurity and IT Risk: What an Audit Committee Needs to Know About This Increasingly Important Area of Risk
Cybersecurity and IT Risk: What an Audit Committee Needs to Know About This Increasingly Important Area of Risk
Given that 95% of today's information is stored electronically, it is important for Audit Committees to understand the risks regarding privacy, integrity and security of data. This session will explore the legal requirements of confidentiality of corporate information, privacy of customer information and disclosure obligations in the event of a data breech. It will also review the different types of cybersecurity and IT threats and discuss the best practices used to mitigate these risks.
 
Damages Quantification
Damages Quantification
Many business losses, particularly those caused by personal injury, may be difficult to quantify. Using settled case examples, we discuss how to avoid being trapped in "accountant" mode. Instead, using available data, develop a loss quantification approach which accords with economic realities of the business which was affected.

This product was originally issued by a CPA Canada legacy body.

 
Data Level Assurance
Data Level Assurance
(aussi disponible en français)

With the shift from the use of traditional financial statements to reporting data elements such as performance metrics, key items, statistics and other measurements of business activities, the question has been raised whether there is a need for assurance on the data being reported. The research study, Data Level Assurance, will identify the issues and future trends in data level assurance, recommend solutions to these issues, and suggest the future course of action for the profession in this area.

This product was originally issued by a CPA Canada legacy body.

 
Defining and Accounting for the Government Budgeting Entity
Defining and Accounting for the Government Budgeting Entity
(aussi disponible en français)

The purpose of this discussion paper is to assess the impact of full accrual accounting on the preparation of the Summary Budget and Estimates, with a focus on the government budgeting entity.

This product was originally issued by a CPA Canada legacy body.

 
Définition du périmètre budgétaire et modes d'inclusion
Définition du périmètre budgétaire et modes d'inclusion
(also available in English)

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Disclosure Overload – Coping Strategies
Disclosure Overload – Coping Strategies
The purpose of financial statement note disclosures is to provide explanatory information to help the reader understand the organization's financial performance and position. However, with increasing requirements, preparation of disclosures can quickly become an overwhelming checklist exercise. This panel of preparers, auditors and regulators will provide their views on how to contend with extensive disclosure requirements and ensure an organization's disclosures are providing appropriate information to the reader.

This product was originally issued by a CPA Canada legacy body.

 
Disclosure Overload – What Lies Ahead
Disclosure Overload – What Lies Ahead
Disclosure overload refers to a belief that the greater volume and complexity of mandatory financial statement disclosures detracts from, rather than adds to, information that is meaningful and understandable to financial statement users.This session will discuss perceptions of disclosure overload in IFRS financial statements and will outline the IASB's early views on disclosure reform in financial reporting both on its own and in response to a July 2012 discussion paper from the European Financial Reporting Advisory Group. The presenter will also offer a viewpoint on how issuers might reduce perceptions of disclosure overload in their own financial statements without any impetus from standard setters.
 
Dodd-Frank – Tracking and Reporting Payments to Governments
Dodd-Frank – Tracking and Reporting Payments to Governments
The Dodd-Frank Act will require SEC registered "resource extraction issuers" to disclose details of payments made by the issuer, or a subsidiary or other entity controlled by the issuer, to a non-U.S. government or the U.S. Federal government for the purpose of the commercial development of oil, natural gas or minerals, in early 2014. In addition, this is the first hard deadline for XBRL filing for Canadian companies. Hear from one of the top U.S. Corporate law firms how this rule will apply, what payments are within its scope and the outline of a process for ensuring compliance.
 
Données interactives – Intégrer XBRL aux systèmes d’information comptable
Données interactives – Intégrer XBRL aux systèmes d’information comptable
(also available in English)

La publication Données interactives examine l’utilisation d’XBRL, analyse son utilité pour rationaliser et automatiser le processus d’information financière, décrit les étapes de sa mise en œuvre et traite des pièges courants à éviter.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Due Diligence: What Should You Consider Before Joining an Audit Committee?
Due Diligence: What Should You Consider Before Joining an Audit Committee?
The invitation to join a board of directors and its audit committee, can be very appealing. With hindsight, many former and current directors have concluded that they did not undertake sufficient due diligence prior to acceptance. Drawing on the insights offered during the conference, this interactive session provides guidance on the types of questions a prospective board member should be asking; how to assess a board's culture; and suggestions for starting out as a new board member.

This product was originally issued by a CPA Canada legacy body.

 
Duo manuel (DUOMAN), Membres (Électronique)
Duo manuel (DUOMAN), Membres (Électronique)
(also available in English)

Collection électronique comprenant les Normes et recommandations de CPA Canada et Ouvrages de référence canadiens en comptabilité et en vérification (ORCCV).

Note : Depuis le 1er novembre 2013, la Collection Normes et recommandations de l'ICCA s'intitule Collection Normes et recommandations de CPA Canada.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Duo manuel (DUOMAN), Non-membres (Électronique)
Duo manuel (DUOMAN), Non-membres (Électronique)
(also available in English)

Collection électronique comprenant les Ouvrages de référence canadiens en comptabilité et en certification (ORCCV).

Note : Depuis le 1er novembre 2013, la Manuel de l'ICCA – Comptabilité s'intitule Manuel de CPA Canada – Comptabilité.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
E-discovery and the Sedona Principles - Why They Matter to IFAs
E-discovery and the Sedona Principles - Why They Matter to IFAs
Changes to civil procedure rules and the Canadian Sedona Principles continue to warrant evolution in the role and responsibilities of forensic accountants involved in litigation-related assignments. This presentation provides a refresher of the Canadian Sedona Principles so that forensic accountants can discuss them with confidence. It also highlights how forensic accountants can contribute to the eDiscovery process and add value for their clients or employers.

This product was originally issued by a CPA Canada legacy body.

 
Early Adopters Case Study One – Lessons Learned from Thomson Reuters & Brookfield Asset Management
Early Adopters Case Study One – Lessons Learned from Thomson Reuters & Brookfield Asset Management
This session reviews the Canadian GAAP and IFRS reconciliations of Thomson Reuters and Brookfield Asset Management to highlight areas that will require particular attention. These reconciliations reveal that IFRS can have a significant impact on all financial statement accounts, including cash. Specific topics discussed include financial instruments, property plant and equipment, investment property, pensions and certain financial statement disclosures.

This product was originally issued by a CPA Canada legacy body.

 
Early Adopters Case Study Two – Lessons Learned from Other Early Adopters
Early Adopters Case Study Two – Lessons Learned from Other Early Adopters
Various smaller Canadian companies, mainly in the extractive industries, received regulatory approval to adopt IFRS early. In this session we review some of the findings from those financial statements, focusing on the impact of IFRS on major accounting policies, key performance measures, and the overall look and feel of the financial statements. Whether you follow the extractive industry or not, this session helps you understand, plan for, and make the necessary changes to your analysis and valuation models in 2011.

This product was originally issued by a CPA Canada legacy body.

 
Early Bird Session: Understanding CPAB's Role and Impact on the Financial Reporting Process
Early Bird Session: Understanding CPAB's Role and Impact on the Financial Reporting Process
The Canadian Public Accountability Board (CPAB) is Canada's independent audit regulator. This session will demystify audit regulation by discussing CPAB's role as it affects financial statement preparers. It will discuss common CPAB actions including disposition of file inspection findings and recommendations to improve audit quality, including what this means to you as a financial statement preparer, to your audit committee and to your audit fees.
 
Electronic Audit Evidence
Electronic Audit Evidence
(aussi disponible en français)
This comprehensive research report, Electronic Audit Evidence can help you deal with the numerous issues surrounding the use of electronic audit evidence to support the content of the audit report.

This product was originally issued by a CPA Canada legacy body.

 
Electronic Filing and Reporting
Electronic Filing and Reporting
(aussi disponible en français)
A research study which examines the technologies being used for e-filing and reporting.

This product was originally issued by a CPA Canada legacy body.

 
Email Confidentiality, Integrity & Retention Requirements
Email Confidentiality, Integrity & Retention Requirements
This interactive session provides participants with an overall understanding and answers questions regarding e-mail confidentiality, integrity and retention requirements including:
  • What is Information Security and why is messaging confidentiality and integrity important?
  • Overview of Public and Symmetrical message encryption technologies used to ensure that message confidentiality and integrity are maintained
  • Auditing messaging systems (MS Exchange, Domino)
  • WebTrust and Public Key Infrastructure (PKI) audits
  • Typical messaging system audit exposures
  • Messaging retention requirements and the growing need to maintain evidence for court
  • Beyond email: a look at Web 2.0 and Instant Messaging confidentiality, integrity and retention needs

This product was originally issued by a CPA Canada legacy body.

 
Emerging Governance Challenges for Canadian and Global Organizations
Emerging Governance Challenges for Canadian and Global Organizations
Good governance is a key part of the mandate for every board, and most governance issues have audit committee implications. This session explores examples of large global organizations that have experienced significant challenges in this area, and how they have rectified these difficulties. It also focuses on current best practices, including how important it is to have senior management set the "tone at the top" in order to establish a corporate ethic that truly permeates the whole organization.

This product was originally issued by a CPA Canada legacy body.

 
Employee Future Benefits Implementation Guide, 2nd Edition (EFB)
(aussi disponible en français)

Serves as an essential resource when dealing with measurement, recoginition and disclosure.

This product was originally issued by a CPA Canada legacy body.

 
Enterprise Risk Management Issues
Enterprise Risk Management Issues

This product was originally issued by a CPA Canada legacy body.

 
États financiers modèles – Entreprises à capital fermé  Partie II du Manuel de CPA Canada – Comptabilité (août 2014)
États financiers modèles – Entreprises à capital fermé Partie II du Manuel de CPA Canada – Comptabilité (août 2014)
(also available in English)

Disponible dès maintenant!

Vous devez préparer des états financiers?

Assurez-vous de disposer des ressources pratiques dont vous avez besoin pour la préparation d’états financiers uniformes et conformes aux normes professionnelles.
Élaborés par L’Ordre des comptables professionnels agréés du Québec, les États financiers modèles – Entreprises à capital fermé tiennent compte des Normes comptables pour les entreprises à capital fermé (NCECF) de la Partie II du Manuel de CPA Canada – Comptabilité* et aideront les préparateurs d’états financiers à établir des états financiers uniformes et conformes aux normes professionnelles.

 
Expert Witness – A View From the Bench
Expert Witness – A View From the Bench
The issues an IFA faces as expert witness include: qualification as an expert, factors influencing the weight of the experts evidence, expert vs. fact witness, form and content of reports and the role of opinion where opposing experts have very different opinions. This session offers a perspective to assist IFAs in understanding, and improving their role as expert witnesses.

This product was originally issued by a CPA Canada legacy body.

 
Exploration and Evaluation Assets – IFRS 6
Exploration and Evaluation Assets – IFRS 6
This session reviews the purpose and content of IFRS 6 and how it affects accounting for your exploration and evaluation (E&E) assets. Then they present and explain an IFRS compliant E&E for a hypothetical junior oil and gas issuer that seeks to minimize the changes from how they currently account for E&E assets. Concluding, the presenters identifies aspects of this hypothetical policy where issuers could adopt alternative accounting treatments and still be IFRS compliant.

This product was originally issued by a CPA Canada legacy body.

 
Farm-In/Farm-Out Case Study
Farm-In/Farm-Out Case Study
The year 2011 had considerable farm-in / farm-out activity on developed and producing ("D&P") properties on their own and as part of larger transactions also involving exploration and evaluation assets. This case study session works through an example of farm-ins and outs in the D&P phase and the treatments adopted by Canadian companies, and also briefly touches on alternative treatments adopted in the E&E phase.

This product was originally issued by a CPA Canada legacy body.

 
Financial Literacy Requirement: What Does this Really Mean in an IFRS World?
Financial Literacy Requirement: What Does this Really Mean in an IFRS World?
The obligation to be "financially literate" is a core requirement for Audit Committee members of non-venture issuers. The basic obligation does not change for Canadian companies after they make the transition to IFRS, but the steps required to meet and maintain the financial literacy standard may change dramatically. This session discusses this requirement, sets out some of the challenges of IFRS, and sets out some practical suggestions for committee members in addressing these challenges and managing the related risks.

This product was originally issued by a CPA Canada legacy body.

 
Financial Reporting – Investors' Views
Financial Reporting – Investors' Views
This panel session will discuss the results of a recent survey by CICA, PwC and Veritas Investment Research Corporation that looked at professional investors' views of the usefulness of financial reporting. The discussion should highlight areas where improvements are needed and suggest possible ideas to address users' issues.

This product was originally issued by a CPA Canada legacy body.

 
Financial Reporting...the Moving GAAPs
Financial Reporting...the Moving GAAPs
Financial reporting standards are changing … whether you report using IFRS, Private Enterprise GAAP, Not-for-Profit GAAP, or Public Sector GAAP. Find out about the coming changes, when you can expect them and their impact on your responsibilities.

This product was originally issued by a CPA Canada legacy body.

 
Financial Statement Ratio Analysis
Financial Statement Ratio Analysis
If it’s been a while since you’ve had to generate or review financial statement ratios and interpret their results, this course is for you. You will learn about the four types of ratios: activity, liquidity, solvency, and profitability; the important ratios in each category, how they are constructed, and when to use them to get the information you need. The course uses the financial statements of two major Canadian competitors and shows you how to interpret the ratios in comparing the companies.

This product was originally issued by a CPA Canada legacy body.

 
Financial Statement Users - A Panel Discussion
Financial Statement Users - A Panel Discussion
Financial statement users are a diverse group with many varied needs with respect to financial reporting. In this session, three financial statement user groups – an analyst, banker and audit committee member – discuss their needs with respect to financial reporting, as well as highlighting their issues and concerns with the current disclosures that companies are providing.

This product was originally issued by a CPA Canada legacy body.

 
Fraud in Property Management: from Kickbacks to Chargebacks
Fraud in Property Management: from Kickbacks to Chargebacks
Property management is the invisible business behind many other successful businesses. Without it, there would be no skyscrapers or shopping malls. However, behind the facade of shinny glass windows and impressive views lies an industry under siege. After the real estate collapse of 2008, this industry has come under additional pressures and scrutiny. Stagnant salaries and lack of oversight have resulted in property managers becoming more vulnerable to the prospect of kickbacks. Increasingly difficult-to-meet earnings targets have translated into exaggerated common area maintenance costs and other related costs which are normally charged back to tenants. This session explores the areas susceptible to property management fraud and how forensic accountants can help their client detect and recuperate charges from their property managers.

This product was originally issued by a CPA Canada legacy body.

 
Fraud Recovery
Fraud Recovery
An effective fraud recovery action plan is created on a case by case basis and is driven by the facts. This session addresses how to tackle both unique and common issues that arise when seeking and subsequently enforcing orders granting injunctive relief.

This product was originally issued by a CPA Canada legacy body.

 
From Under the Covers – The Changing Landscape of Reporting Payments to Governments
From Under the Covers – The Changing Landscape of Reporting Payments to Governments
There is a global momentum growing towards greater transparency, with the mining and oil and gas industries at the forefront. This session will take an in-depth look at Tax transparency debate and the disclosure requirements for the key regulations targeting the extractive industries 'payments to governments'. These include EITI, the US Dodd Frank Act, EU Accounting & Transparency Directive, Australia Business Tax and the Canadian Transparency rules. We will examine the objectives, the synergies and main differences of each initiative and the operational challenges and risks companies face when trying to comply. For those companies not currently required to comply, the session will offer insights into what they may be facing if Canada replicates some of the key regulations.
 
GDP – Mise à jour
GDP – Mise à jour
Cette piste audio française a été enregistrée lors du Colloque national de 2010 pour les conseillers de PME, où des services de traduction simultanée vers le français étaient offerts.

Le Guide du praticien (GDP•CA) est l’un des outils d’audit et de certification les plus utilisés par les petits et moyens cabinets. À quelques mois de l’entrée en vigueur des Normes canadiennes d’audit (NCA), le GDP a été entièrement révisé pour tenir compte des nouvelles normes. Lors de cette séance importante, on présente le nouveau GDP•CA, des possibilités et des idées en lien avec la mise en œuvre des nouvelles NCA à l’aide du GDP•CA, les formulaires qui ont changé et les raisons qui ont motivé les changements, la façon d’utiliser les formulaires et d’en réduire le nombre, ce que vous et votre personnel devez savoir, des suggestions de formation et des indications détaillées (aucun formulaire nouveau) pour les missions d’examen et de compilation.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Generation XYZ – Boomers, Xers, Millennials
Generation XYZ – Boomers, Xers, Millennials
The truth about the generations is that your organizations future prosperity depends in large part on Boomers learning to trust and invest in members of Gen X and Gen Y. Understanding today's multi-generational workforce and the new realities that come with it, is a critical factor in achieving business success.

This product was originally issued by a CPA Canada legacy body.

 
Getting to the Finish Line – Practical Advice to Move Your Project Forward
Getting to the Finish Line – Practical Advice to Move Your Project Forward
You have identified the differences between your current accounting practices and IFRS. Whats next? How do you move from accounting analysis to making the changes needed to implement IFRS in your organization and sustain the implementation through 2011 and beyond? This session provides practical advice on how to move your IFRS conversion to the implementation stage and includes techniques and tools used by companies who have moved into this stage, including the challenges, risks and issues encountered and how they were addressed.

This product was originally issued by a CPA Canada legacy body.

 
Global IT Security: What Boards and Audit Committees of Organizations Must Know to Minimize Risk
Global IT Security: What Boards and Audit Committees of Organizations Must Know to Minimize Risk
The IT security landscape is ever complex and changing at a rapid pace. Audit committee members cannot be expected to understand and keep up with evolving threats. Nevertheless, they are required to review and make recommendations on IT security issues and related risks for major IT investments within their companies. Therefore, boards and audit committees must find a way to manage this paradox in order to minimize risk. In this session, we discuss how audit committee members can: • Stay abreast of new IT security trends by leveraging existing processes • Evaluate the risk tolerance of your organization • Use business-driven Key Performance Indicators (KPIs) to measure the effectiveness of the IT security program within your organization Using financial industry best practices, we also enact a Chief Information Security Officer's presentation to the audit committee of a fictitious financial institution. The short presentation offers dashboards on security trends, critical KPIs for executives, as well as action plans.

This product was originally issued by a CPA Canada legacy body.

 
Going Viral: Emerging Threats to Critical Human Infrastructure
Going Viral: Emerging Threats to Critical Human Infrastructure
Have you considered the potential impact on people and businesses if a pandemic such as SARS or H1N1 affects a critical number of your staff? Can your operation continue if key human resources or facilities are quarantined or become unavailable? This session explores emerging public health threats to an organization’s most vital resource – people, and includes strategies to prepare for and reduce the impact of such threats. Learn about the basics of emergency management, critical success factors of an emergency response plan, and key community resources and partnerships that organizations need to properly plan to prevent or respond to pandemic threats.

This product was originally issued by a CPA Canada legacy body.

 
Guidance for Directors: Governance Processes for Control
Guidance for Directors: Governance Processes for Control
(aussi disponible en français)
This publication was produced with the help of directors of major organizations and draws on extensive hands-on boardroom experience.

This product was originally issued by a CPA Canada legacy body.

 
Guidance on Control
Guidance on Control
(aussi disponible en français)
Guidance on Control adds value to your organization through effective control and governance.

This product was originally issued by a CPA Canada legacy body.

 
Guide d'application - Avantages sociaux futurs, 2e édition (ASF2)
(also available in English)

Ce guide constitue une ressource essentielle pour traiter les questions de mesure, de constatation et d’informations à fournir.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Guide de CPA Canada Rapport sur les contrôles d’une société de services pertinents pour la sécurité, l’accessibilité, l’intégrité du traitement, la confidentialité ou la protection des renseignements personnels (CSS 2)
Guide de CPA Canada Rapport sur les contrôles d’une société de services pertinents pour la sécurité, l’accessibilité, l’intégrité du traitement, la confidentialité ou la protection des renseignements personnels (CSS 2)
(also available in English)

Le guide de CPA Canada intitulé Rapport sur les contrôles d’une société de services pertinents pour la sécurité, l’accessibilité, l’intégrité du traitement, la confidentialité ou la protection des renseignements personnels (CSS 2) se veut un outil pratique pour les professionnels en exercice qui se voient confier la mission de délivrer, après audit, un rapport sur les contrôles exercés par une société de services sur son système en ce qui a trait à la sécurité et à la protection des renseignements personnels.

Les guides CSS sont aussi disponibles en version électronique! Ce format pratique permettant la recherche plein texte peut être téléchargé sur votre liseuse électronique, votre portable, votre téléphone intelligent ou votre tablette.

 
Guide de CPA Canada Sociétés de services  – Application de la NCMC 3416, Rapport sur les contrôles d’une société de services (CSS 1)
Guide de CPA Canada Sociétés de services – Application de la NCMC 3416, Rapport sur les contrôles d’une société de services (CSS 1)
(also available in English)

Le guide de CPA Canada intitulé Sociétés de services – Application de la NCMC 3416, Rapport sur les contrôles d’une société de services (CSS 1) se veut un outil pratique pour les professionnels en exercice qui se voient confier la mission de délivrer, après audit, un rapport sur les contrôles exercés par une société de services préparé selon la Norme canadienne de missions de certification (NCMC) 3416.

Les guides CSS sont aussi disponibles en version électronique! Ce format pratique permettant la recherche plein texte peut être téléchargé sur votre liseuse électronique, votre portable, votre téléphone intelligent ou votre tablette.

 
Guide du praticien canadien (GDP•CA), 2014 - Membres
Guide du praticien canadien (GDP•CA), 2014 - Membres
(also available in English)

Disponible dès maintenant!

Le guide essentiel pour réaliser des missions d’audit, d’examen et de compilation auprès des petites et moyennes entités

Le Guide du praticien canadien (GDP•CA) contient des indications pratiques sur les principales exigences et notions des normes professionnelles et offre une feuille de route exhaustive pour réaliser des missions de manière efficace et efficiente au Canada.

 
Guide du praticien canadien (GDP•CA), 2014 - Non-membres
Guide du praticien canadien (GDP•CA), 2014 - Non-membres
(also available in English)

Disponible dès maintenant!

Le guide essentiel pour réaliser des missions d’audit, d’examen et de compilation auprès des petites et moyennes entités

Le Guide du praticien canadien (GDP•CA) contient des indications pratiques sur les principales exigences et notions des normes professionnelles et offre une feuille de route exhaustive pour réaliser des missions de manière efficace et efficiente au Canada.

 
Guide sur la mise en œuvre des Normes internationales d’information financière (IFRS) au Canada : IAS 37 Provisions, passifs éventuels et actifs éventuels
Guide sur la mise en œuvre des Normes internationales d’information financière (IFRS) au Canada : IAS 37 Provisions, passifs éventuels et actifs éventuels
(also available in English)

Le document IAS 37 Provisions, passifs éventuels et actifs éventuels analyse et explique l’application de la norme d’un point de vue canadien.

 
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 1 Présentation des états financiers
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 1 Présentation des états financiers
(also available in English)

Le document IAS 1 Présentation des états financiers analyse et explique l’application de la norme d’un point de vue canadien.

 
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 10 Événements postérieurs à la date de clôture
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 10 Événements postérieurs à la date de clôture
(also available in English)

Le document IAS 10 Événements postérieurs à la date de clôture analyse et explique l’application de la norme d’un point de vue canadien.

 
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 12 Impôts sur le résultat
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 12 Impôts sur le résultat
(also available in English)

Le document IAS 12 Impôts sur le résultat analyse et explique l’application de la norme d’un point de vue canadien.

 
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 16 Immobilisations corporelles
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 16 Immobilisations corporelles
(also available in English)

Le document IAS 16 Immobilisations corporelles analyse et explique l’application de la norme d’un point de vue canadien.

 
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 34 Information financière intermédiaire
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 34 Information financière intermédiaire
(also available in English)

Le document IAS 34 Information financière intermédiaire analyse et explique l’application de la norme d’un point de vue canadien.

 
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 36 Dépréciation d’actifs
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 36 Dépréciation d’actifs
(also available in English)

Le document IAS 36 Dépréciation d’actifs analyse et explique l’application de la norme d’un point de vue canadien.

 
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 8 Méthodes comptables, changements d’estimations comptables et erreurs
(also available in English)

Le document IAS 8 Méthodes comptables, changements d’estimations comptables et erreurs analyse et explique l’application de la norme d’un point de vue canadien.

 
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 23 Coûts d’emprunt
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 23 Coûts d’emprunt
(also available in English)

Le document IAS 23 Couts d’emprunt analyse et explique l’application de la norme d’un point de vue canadien.

 
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IFRS 2 Paiement fondé sur des actions
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IFRS 2 Paiement fondé sur des actions
(also available in English)
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IFRS 2 Paiement fondé sur des actions
 
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IFRS 6 Prospection et évaluation de ressources minérales
Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IFRS 6 Prospection et évaluation de ressources minérales
(also available in English)

Le document IFRS 6 Prospection et évaluation de ressources minérales analyse et explique l’application de la norme d’un point de vue canadien.

 
Guide sur les normes comptables pour les entreprises à capital fermé (NCECF)
Guide sur les normes comptables pour les entreprises à capital fermé (NCECF)
(also available in English)

Le Guide sur les Normes comptables pour les entreprises à capital fermé (NCECF) est spécialement conçu pour vous aider à approfondir votre connaissance et votre compréhension des dispositions de la Partie ll du Manuel de CPA Canada – Comptabilité. Il sera publié en plusieurs volets de manière échelonnée, le premier visant à donner aux professionnels financiers des indications sur l’application des normes aux regroupements d’entreprises, à la réévaluation intégrale des actifs et des passifs, aux états financiers consolidés, aux filiales, et aux placements.

 
Guide to Accounting Pronouncements & Sources, 2001, Sixth Edition
Guide to Accounting Pronouncements & Sources, 2001, Sixth Edition

Includes Canadian accounting and auditing pronouncements as well as pronouncements from the United States, the United Kingdom, the International Accounting Standards Board and the International Auditing Practices Committee.

This product was originally issued by a CPA Canada legacy body.

 
Guide to Accounting Standards for Private Enterprises
Guide to Accounting Standards for Private Enterprises
(aussi disponible en français)
A comprehensive guide to the application of the new accounting standards that were developed specifically for private Canadian enterprises, the Guide to Accounting Standards for Private Enterprises will help to improve your knowledge and understanding of the requirements in Part II of the CPA Canada Handbook – Accounting. Using illustrative examples, charts and diagrams, this release of the Guide covers business combinations, subsidiaries, consolidated financial statements, non-controlling interests, comprehensive revaluation of assets and liabilities, property, plant and equipment, contingencies, current assets and current liabilities, inventories, and investments.

 
Guide to International Financial Reporting Standards in Canada : IAS 1 Presentation of Financial Statements
Guide to International Financial Reporting Standards in Canada : IAS 1 Presentation of Financial Statements
(aussi disponible en français)

IAS 1 Presentation of Financial Statements examines and explains the practical application of the Standard from a Canadian perspective.

 
Guide to International Financial Reporting Standards in Canada:  IAS 10 Events after the Reporting Period
Guide to International Financial Reporting Standards in Canada: IAS 10 Events after the Reporting Period
(aussi disponible en français)

IAS 10 Events after the Reporting Period examines and explains the practical application of the Standard from a Canadian perspective.

 
Guide to International Financial Reporting Standards in Canada: IAS 12 Income Taxes
Guide to International Financial Reporting Standards in Canada: IAS 12 Income Taxes
(aussi disponible en français)

IAS 12 Income Taxes examines and explains the practical application of the Standard from a Canadian perspective.

 
Guide to International Financial Reporting Standards in Canada: IAS 16 Property, Plant and Equipment
Guide to International Financial Reporting Standards in Canada: IAS 16 Property, Plant and Equipment
(aussi disponible en français)

IAS 16 Property, Plant and Equipment examines and explains the practical application of the Standard from a Canadian perspective.

 
Guide to International Financial Reporting Standards in Canada: IAS 23 Borrowing Costs
Guide to International Financial Reporting Standards in Canada: IAS 23 Borrowing Costs
(aussi disponible en français)

IAS 23 Borrowing Costs examines and explains the practical application of the Standard from a Canadian perspective.

 
Guide to International Financial Reporting Standards in Canada: IAS 34 Interim Financial Reporting
Guide to International Financial Reporting Standards in Canada: IAS 34 Interim Financial Reporting
(aussi disponible en français)

IAS 34 Interim Financial Reporting examines and explains the practical application of the Standard from a Canadian perspective.

 
Guide to International Financial Reporting Standards in Canada: IAS 36 Impairment of Assets
Guide to International Financial Reporting Standards in Canada: IAS 36 Impairment of Assets
(aussi disponible en français)

IAS 36 Impairment of Assets examines and explains the practical application of the Standard from a Canadian perspective.

 
Guide to International Financial Reporting Standards in Canada: IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Guide to International Financial Reporting Standards in Canada: IAS 37 Provisions, Contingent Liabilities and Contingent Assets
(aussi disponible en français)

IAS 37 Provisions, Contingent Liabilities and Contingent Assets examines and explains the practical application of the Standard from a Canadian perspective.

 
Guide to International Financial Reporting Standards in Canada: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Guide to International Financial Reporting Standards in Canada: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
(aussi disponible en français)

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors examines and explains the practical application of the Standard from a Canadian perspective.

 
Guide to International Financial Reporting Standards in Canada: IFRS 2 Share-based Payment
Guide to International Financial Reporting Standards in Canada: IFRS 2 Share-based Payment
(aussi disponible en français)

IFRS 2 Share-based Payment examines and explains the practical application of the Standard from a Canadian perspective.

 
Guide to International Financial Reporting Standards in Canada: IFRS 6 Exploration for and Evaluation of Mineral Resources
Guide to International Financial Reporting Standards in Canada: IFRS 6 Exploration for and Evaluation of Mineral Resources
(aussi disponible en français)

IFRS 6 Exploration for and Evaluation of Mineral Resources examines and explains the practical application of the Standard from a Canadian perspective

 
Hot Topics Part I: Exploration and Evaluation Companies
Hot Topics Part I: Exploration and Evaluation Companies
This session features an interactive panel discussion on a number of accounting areas relevant to the mining exploration companies, in particular the application of IFRS 6 Exploration and Evaluation expenditures, the determination of a functional currency for a mining company in the exploration stage and later (IAS 21), accounting for flow-through shares, and whether a transaction should be accounted for as an asset acquisition or business combination.

This product was originally issued by a CPA Canada legacy body.

 
Hot Topics Part I: Exploration and Evaluation Companies
Hot Topics Part I: Exploration and Evaluation Companies
A number of accounting and disclosures areas relevant to companies involved in exploration and evaluation activities will be explored in this session. The discussion will focus on alternative capitalization policies and methodologies for companies engaged in E&E activities in the context of IFRS 6; accounting decisions and choices for expenditures incurred throughout the lifecycle of exploration activities (IFRS 6 vs. IAS 16); and will also cover going concern/emphasis of matters disclosures with highlighting the varying views of mining companies, financial statement users, auditors and regulators.
 
Hot Topics Part II: Development and Production
Hot Topics Part II: Development and Production
Building on the previous session, a new panel reviews the practical application of a number of issues unique to the mining industry as companies move into development and production. Specific issues discussed include the capitalization of start-up costs, what gets capitalized and when does commercial production begin, how are bi-product credits treated, revenue recognition issues, metal streaming contracts and valuation of inventory, and depletion of mining assets.

This product was originally issued by a CPA Canada legacy body.

 
Hot Topics Part II: Moving into Development and Production
Hot Topics Part II: Moving into Development and Production
The moderated panel in this session will discuss a number of issues faced by mining companies in the development and production phases. Key items for discussion will include: issues experienced as a company transitions from the development to the production phase; accounting for corporate social responsibility payments incurred by mining companies; expenditures eligible for capitalization and practical issues experienced in accounting for environmental rehabilitation provisions related to setting discount rates, country issues and other considerations.
 
How Audit Committees Can Improve their Value Add to the Company
How Audit Committees Can Improve their Value Add to the Company
The Audit Committee mandate generally requires the committee to spend a significant amount of time ensuring that directors meet their responsibilities in respect of the preparation and disclosure of the financial statements and related reports, including internal controls. The challenge and opportunity for the Audit Committees is to also provide proactive value to the financial management of the company. This session explores some of the opportunities to add value to the company.

This product was originally issued by a CPA Canada legacy body.

 
How Do You Catch a Cloud and Pin It Down?
How Do You Catch a Cloud and Pin It Down?
It seems like everyone is moving to the cloud! And the cloud is having an impact on forensic investigations. How do you secure and access information stored in the cloud — potentially in multiple locations and around the world? Which jurisdiction's laws apply? What if the data moves? This session will help you anticipate a variety of legal challenges that impact the work of forensic accountants.

This product was originally issued by a CPA Canada legacy body.

 
How I'm Going to Steal Your Data
How I'm Going to Steal Your Data
Using real-life examples used from recent security breaches, Robert takes the "attackers" perspective and demonstrates how physical and logical security has been by-passed, leading to the loss of valuable corporate data. He identifies the most common weak points in network and computer security and gives hands-on demonstrations of some of the tools used to take advantage of these vulnerabilities. As each weakness is described, he demonstrates the controls that could be used to provide enhanced security and minimize loss to the organization.

This product was originally issued by a CPA Canada legacy body.

 
How to Audit a Project and Add Value – An IFRS Case Study
How to Audit a Project and Add Value – An IFRS Case Study
The approach to auditing a project is vastly different from how operations are audited. Learn about the role of internal audit in a project, why internal audits participation is important, how projects benefit from internal audit's input, and when internal audit should be engaged during a project. The presentation incorporates an IFRS project currently in progress as a case study to illustrate a best practice for internal audit participation. As well, several scenarios is presented on "projects gone wrong" with follow-up discussion on prevention techniques.

This product was originally issued by a CPA Canada legacy body.

 
How to Improve the Productivity of the Audit Committee: Practical Tips and Techniques
How to Improve the Productivity of the Audit Committee: Practical Tips and Techniques
Audit committees typically have a full mandate, resulting in a heavy workload. Learn from experienced Audit Chairs the disciplines that they use to improve the overall productivity of the committee, as well as how they structure the workload, set the agenda, prioritize issues, distribute materials, use in-camera sessions and conduct the meetings.

This product was originally issued by a CPA Canada legacy body.

 
IASB Exposure Draft on Rate-regulated Activities – What it Means For Your Organization
IASB Exposure Draft on Rate-regulated Activities – What it Means For Your Organization
After receiving ongoing requests for guidance from the Canadian energy industry, and realizing the importance of rate regulation in North America, the IASB has responded with its proposals on the accounting for rate-regulated activities. Insights from industry leaders on what the proposals mean, including new incremental disclosures, how they will impact your IFRS transition plan, and what you need to do today to prepare for them.

This product was originally issued by a CPA Canada legacy body.

 
IASB Update
IASB Update
This session discusses the overall direction and priorities of the IASB, including the key projects it is undertaking and the path forward for the IASB.

This product was originally issued by a CPA Canada legacy body.

 
IASB Update (via videoconference)
IASB Update (via videoconference)
This session will discuss the overall direction and priorities of the IASB, including the key projects it is undertaking and the path forward for the IASB.

This product was originally issued by a CPA Canada legacy body.

 
IASB's Impairment Project – Are You Los(s)t? Understanding the Proposed New Approach to Recognizing Credit Losses, Next Steps and What it May Mean to Your Organization
IASB's Impairment Project – Are You Los(s)t? Understanding the Proposed New Approach to Recognizing Credit Losses, Next Steps and What it May Mean to Your Organization
If you have financial assets which are subject to impairment such as long term receivables, investments in equity instruments, bonds and similar debt investments or you recognize notes or loans receivable in your statement of financial position, the IASB's current deliberations about their proposed Financial Instruments: Expected Credit Losses model may impact your organization. In this session you will learn more about the proposals, how the change from the incurred loss model to the expected loss model may require your organization to change how it tracks and records impairment indicators and when it will be required to recognize impairment losses. Understand the timing for these proposals and what steps you may need to take to be ready to apply the proposed new requirements.
 
IFRS – Walking the Tightrope between Canadian Guidance and Interpretation – How Far Can We Go?
IFRS – Walking the Tightrope between Canadian Guidance and Interpretation – How Far Can We Go?
Preparing financial statements in accordance with IFRS poses interesting challenges for Canadian adopters, particularly in the early years. Canadian standards setters are determined not to provide application guidance that could be misconstrued as providing a uniquely Canadian interpretation of the standards. At the same time, preparers are looking for a compass to guide them through the process of applying professional judgment in an unfamiliar standards environment. Join this panel of Canadian experts in a discussion of the dilemma of answering the call for application support without undermining the fundamental goal of establishing a globally recognized language of accounting.

This product was originally issued by a CPA Canada legacy body.

 
IFRS 1 First-time Adoption Essentials
IFRS 1 First-time Adoption Essentials
The session focuses on the general principles of IFRS 1, which involves a complex mix of retrospective application, mandatory exceptions and optional exemptions. The session also focuses on transition and disclosure requirements, emphasizing important disclosures required in the first reporting period of 2011 as well as providing practical examples of presentation and disclosure.

This product was originally issued by a CPA Canada legacy body.

 
IFRS 10 and 11: A Review of Post-Implementation Issues and Ongoing Requirements to Review, Assess and Possibly Change Decisions made on Adoption
IFRS 10 and 11: A Review of Post-Implementation Issues and Ongoing Requirements to Review, Assess and Possibly Change Decisions made on Adoption
Happy to have the first set of financial statements issued under IFRS, most of us are ready to move on to the next pressing issue. Unfortunately initial adoption of these standards doesn't mean the end of assessing their impact. This session will discuss some of the challenges that were faced during the adoption process and continue to add complications to the financial reporting process. In addition, it will include a review of the ongoing requirements to review, assess and possibly change accounting decisions that were made on adoption.
 
IFRS 13 Fair Value: E-valueating the impact on both financial and non-financial assets and liabilities
IFRS 13 Fair Value: E-valueating the impact on both financial and non-financial assets and liabilities
Fair value is a pervasive concept that impacts a wide range of financial and non-financial assets and liabilities. IFRS 13 is applicable for fiscal years commencing on or after January 1, 2013 and it contains comprehensive guidance on how fair value should be determined for any standard that requires a fair value determination. Fair value may have to be calculated at initial recognition, on an ongoing basis or only periodically such as when recoverable amount is determined for impairment purposes. This session will introduce you to the types of assets and liabilities that will be most significantly impacted and what the major changes are to fair value determinations arising from IFRS 13. You will hear about which fair value calculations will require amendment and how to develop an efficient plan to apply the new requirements.

This product was originally issued by a CPA Canada legacy body.

 
IFRS and IT Process Changes
IFRS and IT Process Changes
The transition to IFRS will have a number of impacts on the organization as we approach convergence. Now is the time to consider the necessary changes on the internal processes, what solutions need to be undertaken to strengthen the work employees do under the existing system and what their expectations will be under IFRS. The impact of potentially having two sets of financial systems for the convergence year will require specific attention to current processes, as errors will allow for the potentially significant reporting issues which can cascade to impact not only financial reporting but also the image of the company. This session explores the process design issues and related controls needed to ensure a smooth transition.

This product was originally issued by a CPA Canada legacy body.

 
IFRS and Project Planning for Year One Convergence
IFRS and Project Planning for Year One Convergence
The implications of IFRS on the IT systems of an organization will be significant, necessitating the need to properly plan and implement the right solution to meet not only the organizational needs now, but also in the year of transition and to fully support functionality post conversion. This session explores the steps required to properly plan the IFRS transition project and evaluate potential pitfalls. If you are impacted by the IFRS conversion, this session is a must.

This product was originally issued by a CPA Canada legacy body.

 
IFRS and the New World of Fair Value Measurement
IFRS and the New World of Fair Value Measurement
A widely held view is that IFRS contain many more requirements to perform fair value measurements than did pre-changeover Canadian GAAP. This session identifies the various instances in which IFRS require or permit fair value measurements. It also discusses the requirements of new IFRS 13 Fair Value Measurement. Hear what a panel of experts (financial statement preparer, auditor and professional valuator) has to say about the implications of this new standard.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Business Combinations – Practical Solutions to the Complex Rules
IFRS Business Combinations – Practical Solutions to the Complex Rules
Over the last several years there have been many changes in the accounting and disclosures of Business Combinations whether you are using IFRS or ASPE (or US GAAP). Have you kept up with these changes? The presentation will cover an overview of the changes and what in particular are the regulators focused on when they do file reviews. Once the complexities are understood the presenter will provide some insight into what they have seen as practical solutions to address the complex accounting and disclosure rules.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Cocktail
IFRS Cocktail
International Financial Reporting Standards (IFRS) are coming. Whether you have clients moving to IFRS or not, as a chartered accountant and SME advisor you want at least some understanding of IFRS. This session will provide a high level overview of IFRS including the principles that anchor IFRS, and an overview of some of the main differences in recognition, measurement and disclosure between IFRS and current Canadian GAAP.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Discussion Group Update
IFRS Discussion Group Update
The Accounting Standards Board established the IFRS Discussion Group to implement and maintain a regular public forum to discuss issues that arise in Canada when applying IFRSs, and, when appropriate, make recommendations to the AcSB to refer particular issues to the IASB or IFRS Interpretations Committee. This session will provide an update of the work of this Group, with particular emphasis on issues relevant to the oil and gas industry.
 
IFRS Hedge Accounting – Trimming the Complexities
IFRS Hedge Accounting – Trimming the Complexities
Hedge accounting is the third phase of the IASB's project to replace IAS 39 Financial Instruments: Recognition and Measurement . The rule-based hedge accounting requirements in that standard are being replaced with simplified requirements that more closely align an entity's accounting with its risk management activities. This session will describe how the new general hedge accounting requirements in Chapter 6 of IFRS 9 Financial Instruments reduce complexity in reporting financial instruments and, at the same time, achieve the IASB's objective of improving the ability of investors to understand risk management activities and assess the amounts, timing and uncertainty of future cash flows.
 
IFRS Implementation Issues
IFRS Implementation Issues
This session discusses the practical issues of IFRS implementation from the perspective of the regulator, the advisor and, perhaps most importantly, the preparer.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Implementation Issues – Practical Concerns – Now and Into 2010
IFRS Implementation Issues – Practical Concerns – Now and Into 2010
This session discusses the practical issues of IFRS implementation from the perspective of the regulator, the advisor and, perhaps most importantly, the preparer.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Industry Focus Workshop – Mining
IFRS Industry Focus Workshop – Mining
This interactive workshop helps provide guidance to mining companies implementing IFRS and highlights key issues experienced working through IFRS transitions with both operating mining companies and junior exploration and development companies including:
  • Typical IFRS 1 exemptions used by mining companies
  • Case studies of the impact on financial reporting of IFRS for global mining companies and early adopters in Canada
  • Specific application issues of IAS 16 (PP&E), IAS 36 (impairment) and IAS 37 (provisions) relevant to the mining industry
  • Impairment of assets (IAS 36): concepts of cash generating unit, recoverable amount, and key assumptions
  • Update on IASBs Extractive Industries Project and Draft IFRIC interpretation on deferred stripping

This product was originally issued by a CPA Canada legacy body.

 
IFRS Industry Focus Workshop – Real Estate
IFRS Industry Focus Workshop – Real Estate
The adoption of IFRS will fundamentally impact the financial statements of real estate enterprises. You will learn about the key differences between Canadian GAAP and IFRS in accounting for real property and consider practical implementation issues on matters such as the valuation of investment property, business combinations and provisions. The workshop also highlights the increased disclosure requirements of IFRS and other issues specific to the real estate industry.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Industry Focus Workshop – Software/Tech Companies
IFRS Industry Focus Workshop – Software/Tech Companies
The transition to IFRS for technology companies will involve some interpretation and application challenges unique to technology companies. This interactive workshop highlights some of those significant challenges affecting the technology sector such as:
  • First-time adoption of IFRS (IFRS 1)
  • Business combinations
  • Impairment
  • Stock-based compensation
  • Revenue Recognition, including the new exposure draft
  • Government Grants
  • Functional Currency

This product was originally issued by a CPA Canada legacy body.

 
IFRS Reporting Issues for SEC Registrants
IFRS Reporting Issues for SEC Registrants
Eric Spiekman discusses the emerging financial reporting issues relating to SEC rules and regulations, including financial statement requirements for registration statements, the use of private entity GAAP for certain financial statements and reporting issues related to continuous disclosure obligations. He also provides an update on SEC developments regarding the adoption of IFRS and the implications those developments have on Canadian Companies.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Revenue Recognition – Understanding and Implementing the New
IFRS Revenue Recognition – Understanding and Implementing the New
The IASB and FASB recently wrapped up their joint Revenue Recognition project. The resulting new standard provides clear principles for revenue recognition in a robust framework capable of addressing issues as they arise. Equally as important, it provides a single revenue recognition model that applies to all contracts with customers except leases, financial instruments and insurance contracts. Thus, it is expected to improve comparability across industries and capital markets. This session will provide an overview of the new standard. Learn when, and how much, revenue should be recognized, as well as disclosures about intended to help users understand this crucial number in your financial statements.
 
IFRS Revenue Recognition Joint Project – Status Update and Potential Impact
IFRS Revenue Recognition Joint Project – Status Update and Potential Impact
In November 2011 the FASB and IASB ("the boards") released an updated exposure draft, Revenue from Contracts with Customers. The boards asked whether the proposed guidance is clear, and specifically requested feedback on: performance obligations satisfied over time; presentation of the effects of credit risk; recognition of variable consideration and the revenue recognition constraint; the scope of the onerous performance obligation test; disclosures in interim financial reports; and transfer of non-financial assets that are outside an entity's ordinary activities (for example, the sale of property, plant and equipment). This session will review the responses to the exposure draft, including what specific industries have also asked the boards to address or clarify in the application of the proposals to certain industry-specific issues, and will also discuss the expected timing relating to this standard.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Technical Update - Leases
IFRS Technical Update - Leases
Accounting for leases can be complex and can have a significant impact on an organisation's financial statements. The IASB has proposed a number of fundamental changes to lease accounting that, if incorporated into a final standard, would have significant and far-reaching financial reporting implications for organizations. This session investigates the proposed changes and demonstrates the impact of these changes through the use of worked examples.
 
IFRS Technical Update – IAS 19 Employee Benefits: Applying the New Requirements
IFRS Technical Update – IAS 19 Employee Benefits: Applying the New Requirements
In June 2011 the IASB issued amended IAS 19 Employee Benefits. The amendments to the recognition, presentation and disclosure requirements are intended to ensure that the financial statements provide a clear picture of an entity's commitments resulting from defined benefit plans. The standard also includes amendments related to termination benefits and is effective from January 1, 2013. This session will focus on the practical application of IAS 19, using examples to illustrate the implementation of the new requirements.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Technical Update – Joint Arrangements and Consolidations
IFRS Technical Update – Joint Arrangements and Consolidations
In May of 2011, the IASB issued two long-awaited standards - IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements. This session outlines the requirements of these new standards, intended in part to tighten up the accounting for off-balance sheet activities. Learn the effect of the new requirements on Canadian reporting entities, including the industries most likely to be affected. Also hear about the merits of early adoption of the changes.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Technical Update – Revenue Recognition and Post Employment Benefits
IFRS Technical Update – Revenue Recognition and Post Employment Benefits
The IASB has published an amendment to IAS 19, 'Employee Benefits', which makes significant changes to the recognition and measurement of defined benefit pension expense and termination benefits, and to the disclosures for all employee benefits. The changes could significantly change a number of performance indicators and might also significantly increase the volume of disclosures. For many years the IASB and FASB have been working on a new revenue recognition model to replace existing guidance. An Exposure Draft was issued in 2010 and a re-Exposed Draft is expected in August/September as there are still many areas being debated in the proposed revenue recognition model. This portion of the session provides an overview of the proposed changes and their impact on key industries.

This product was originally issued by a CPA Canada legacy body.

 
IFRS Update: What You Need to Know About Forthcoming IFRS Developments
IFRS Update: What You Need to Know About Forthcoming IFRS Developments
Most public accountable enterprises have now been through one IFRS reporting cycle. However IFRS continues to evolve: there are accounting issues under review and it is important for audit committees to be aware of what areas are under development and in the pipeline, and the implications for their organizations. This session provides a practical and pragmatic approach to help audit committee members get comfortable with judgments, impairments, valuation issues and other new developments.

This product was originally issued by a CPA Canada legacy body.

 
IFRS War Stories 1 – Lessons Learned From the Trenches
IFRS War Stories 1 – Lessons Learned From the Trenches
As we go through the IFRS transition in Canada we all want to share our experiences so that our fellow comrades can learn from those that have gone before. Hear war stories from people who have been in the IFRS conversion trenches and survived. Panelists share their experiences of what worked well during their IFRS conversion process and what did not. Members of the panel are from companies that did not have large conversion teams but instead converted with existing staff and advisors.

This product was originally issued by a CPA Canada legacy body.

 
IFRS War Stories 2 – Beyond the Spreadsheet: Embedding Your New Financial Reporting Framework into Your Organization
IFRS War Stories 2 – Beyond the Spreadsheet: Embedding Your New Financial Reporting Framework into Your Organization
Does your organization have too many spreadsheets supporting your key monthly financial results? After your transition to IFRS are all your financial records including the general ledger, budgets, key performance reports and tax reporting still maintained in the old accounting framework with adjustments booked during the period-end closing process to report under IFRS? Hear about organizations that have successfully embedded IFRS directly into their underlying financial reporting and assisted key stakeholders in understanding the impact of the transition.

This product was originally issued by a CPA Canada legacy body.

 
IFRS/Private Enterprise Standards Applied to Tax Reporting
IFRS/Private Enterprise Standards Applied to Tax Reporting
With the transition later this year to International Financial Reporting Standards and its private company counterpart, Private Enterprise Standards, require some specialized knowledge to implement. This session reviews what tax practitioners need to know about the new standards as applied to tax reporting.

This product was originally issued by a CPA Canada legacy body.

 
IFRS: Key Issues from the Perspective of an Auditor and a Preparer
IFRS: Key Issues from the Perspective of an Auditor and a Preparer
This session is a conversation between a preparer and an auditor about the issues and actions that Audit Committees should take in dealing with the adoption of IFRS. The conversation will cover such topics as dealing with deadlines realistically, identifying and dealing with unclear or unresolved issues, disclosure of the quantitative effects of decisions, the realities of principles based accounting and managing the 2011 crunch.

This product was originally issued by a CPA Canada legacy body.

 
Impairment - A Discussion of the Key Issues
Impairment - A Discussion of the Key Issues
2012 Financial Reporting Conference for the Oil and Gas Industry, June 6-7, 2012, Calgary, AB A panel of industry representatives discusses the key decisions that have been made, and will continue to be made, regarding impairments. Topics include CGU groupings, decommissioning costs, discount rates, and other matters.

This product was originally issued by a CPA Canada legacy body.

 
Impairment - Overview of Year-End and First Quarter 2012 Results - What Really Happened?
Impairment - Overview of Year-End and First Quarter 2012 Results - What Really Happened?
This session canvasses IFRS impairments recorded by Canadian oil and gas issuers. Remarks highlight relative amounts recognized as impairment during the periods,and sensitivity disclosures. the nature of the cash generating units being impaired and impairment.

This product was originally issued by a CPA Canada legacy body.

 
Impairment - Panel Discussion on Recoverable Amount and How All The Parts Fit Together
Impairment - Panel Discussion on Recoverable Amount and How All The Parts Fit Together
A panel discusses several elements of determining recoverable amount for a specified cash generating unit.

This product was originally issued by a CPA Canada legacy body.

 
Impairments: The New Normal – Measuring Them, Recording Them, Reversing Them
Impairments: The New Normal – Measuring Them, Recording Them, Reversing Them
IFRS has brought with it a new set of rules applying to the impairment of assets. This session will explore the new rules as set forth in IAS 36 "Impairment of Assets", which requires annual impairment tests for certain assets and for any non-financial asset where there is an indicator of impairment. The discussion will include a review of qualitative triggers and quantitative measures that must be considered in assessing the potential for recording impairments, as well as those circumstances when an impairment loss should be reversed.

This product was originally issued by a CPA Canada legacy body.

 
Implementation of IFRS 10,11 and 12 – Lessons Learned and What's Next?
Implementation of IFRS 10,11 and 12 – Lessons Learned and What's Next?
This session will focus on lessons learned from the implementation of the new standards on consolidation and joint arrangements as it relates to the Oil and Gas Industry and cover any new guidance released by the IASB as well as discussions or viewpoints within Canada from the CICA's IFRS Discussion Group, CICA Oil and Gas Industry Task Force and other relevant forums. The session will also highlight disclosures required by the new standards for annual financial statements.
 
Improvements to Not-for-Profit Standards – A Professional Development Primer on the New SOP
Improvements to Not-for-Profit Standards – A Professional Development Primer on the New SOP
In April 2013 the Accounting Standards Board and Public Sector Accounting Board jointly issued a Statement of Principles (SOP) that proposes to improve the existing standards for financial reporting by not-for-profit organizations (NFPOs) in their respective Handbooks. The proposals could result in significant changes in an NFPO's financial reporting, regardless of whether it is in the private or public sector. This session will provide an overview of the project including the key proposals and how they were developed with financial statement user needs in mind. Do you sit on the board of a charity or other NFPO? If so, consider attending this session.
 
Insolvency and Fraud: Where Did the Money Go?
Insolvency and Fraud: Where Did the Money Go?
This session reviews recent trends in — and the relationship between — the areas of insolvency proceedings and fraud investigations, and how forensic accountants and insolvency professionals each play a key role within both an investigative and an insolvency context. Topics include how forensic accountants can assist in the insolvency process with matters such as identifying and quantifying losses potentially due to fraud, asset tracing, computer forensics and data analytics. The presenters also discuss powers and remedies available to insolvency professionals under the Bankruptcy and Insolvency Act and related statutes, and how these can assist forensic accountants during investigations.

This product was originally issued by a CPA Canada legacy body.

 
Integrity in the Spotlight: Audit Committees in a High Risk World, 2nd Edition
Integrity in the Spotlight: Audit Committees in a High Risk World, 2nd Edition
(aussi disponible en français)
Integrity in the Spotlight focuses on the critical necessity of establishing, managing and nurturing effective relationships among the board of directors, the audit committee, management and the external auditors.

This product was originally issued by a CPA Canada legacy body.

 
Interactive Data - Building XBRL into Accounting Information Systems
Interactive Data - Building XBRL into Accounting Information Systems
(aussi disponible en français)
A comprehensive research study, Interactive Data - Building XBRL into Accounting Information Systems explores the implementation and business process implications of using Extensible Business Reporting Language (XBRL) at different levels in an organization's information structure.

This product was originally issued by a CPA Canada legacy body.

 
Interim Financial Statements: Keeping Users Appropriately Informed One Quarter at a Time
Interim Financial Statements: Keeping Users Appropriately Informed One Quarter at a Time
The condensed interim financial statement disclosure requirements in IAS 34 are limited. Certain specified disclosure items are required, if significant, in addition to a requirement to disclose events or transactions significant to an understanding of changes in financial position and performance since the last annual period. However, issuers may, and often do, go beyond the minimum requirements. This session will examine the requirements of IAS 34 and discuss different approaches in practice from a compliance, preparer and user perspective.
 
Interim Impairments - Impairment Test or Mark to Market?
Interim Impairments - Impairment Test or Mark to Market?
Interim impairment testing has similarities and differences from annual testing. This joint presentation by an issuer and an auditor provides highlights on an appropriate amount of interim effort.

This product was originally issued by a CPA Canada legacy body.

 
Interim reporting – How Much Disclosure?
Interim reporting – How Much Disclosure?
IAS 34 differs from CICA 1751. It is sometimes a struggle to decide the topics and depth to include in interim financial results. This session gives the perspective of both a regulator and audit firm on what issuers should consider when drafting their interim financial reports and accompanying MD&A.

This product was originally issued by a CPA Canada legacy body.

 
Internal Controls – Under the Certification: A Panel Discussion
Internal Controls – Under the Certification: A Panel Discussion
This session reviews the steps involved to release your financial statements, including Audit Committee concerns, OSC notice, risk management, the list of deficiencies, and disclosure controls.

This product was originally issued by a CPA Canada legacy body.

 
International Accounting Standards Board (IASB) Update
International Accounting Standards Board (IASB) Update
This session will discuss the overall direction and priorities of the IASB, including the key projects it is undertaking and the path forward for the IASB.
 
International Developments on the Global Auditing Framework: Implications for the Audit Committee
International Developments on the Global Auditing Framework: Implications for the Audit Committee
Reporting relationships between the audit committee, management, and auditors is changing. The European Commission and the UK Financial Reporting Council have made proposals to enhance the integrity and transparency of financial reporting. The PCAOB has adopted and submitted for SEC approval Auditing Standard No. 16, "Communications with Audit Committees" that encourages vigorous communication between the auditor and audit committee. This session provides an update of proposed changes, how they may impact audit committees, and CICA and CPAB plans to respond.

This product was originally issued by a CPA Canada legacy body.

 
Interpreting IFRS: Navigating the Sea of Judgement and Choice
Interpreting IFRS: Navigating the Sea of Judgement and Choice
Since embarking on the IFRS route in 2011, Canadian companies have been navigating the not-so-static body of literature - has it been smooth sailing? Predominantly principles-based, IFRS has relatively fewer specific rules and application guidance than what Canadian companies may have been accustomed to previously. IFRSs are written so as to be applied across multiple jurisdictions. Are we all reading it the same? This session will consider some of the challenges in preparing IFRS financial statements when the principles can mean different things to different entities. Panelists will share observations and experiences to date on some common IFRS judgment areas, including discussing considerations in selecting accounting policies, and the resources available to do so.
 
Introductory Topics in Family Law
Introductory Topics in Family Law
Forensic accountants continue to be sought out to assist in various family law matters. This presentation provides an overview of the areas where an IFA may assist in these matters including income determination under the Federal Child Support Guidelines and the Federal Spousal Support Advisory Guidelines and establishing the net worth of matrimonial property.

This product was originally issued by a CPA Canada legacy body.

 
ISA Engagement Forms
ISA Engagement Forms

The ISA Engagement Forms are comprehensive practice assistance tools designed to assist practitioners with the implementation of International Standards in the audit of small- and medium-sized enterprises.

 
IT Outsourcing and the Challenge for Management Control
IT Outsourcing and the Challenge for Management Control
The rise of IT Outsourcing has increased the potential for corporate data loss, requiring organizations to address how best to manage their information assets. This session reviews the key issues for information asset protection relating to IT Outsourcing and how best to manage them by:
  • Correctly identifying and classifying information assets
  • Assessing the impacts of corporate governance and other industry requirements
  • Determining sources of Assurance (i.e. Internal or External Audit)
  • Value of Assurance Reports from an Outsourcer and User Perspective

This product was originally issued by a CPA Canada legacy body.

 
Joint Arrangements - Impact of IFRS 11
Joint Arrangements - Impact of IFRS 11
IFRS 11 comes into effect January 1, 2013. This session discusses the impact this new standard will have on purchase and sale of working interest, and creation of Joint Arrangements, as well provides the facts and circumstances referred to in IFRS 11.

This product was originally issued by a CPA Canada legacy body.

 
Joint Ventures & Deferred Stripping - Are you Ready?
Joint Ventures & Deferred Stripping - Are you Ready?
This session discusses the practical challenges of applying IFRS 11 Joint Arrangements and IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine.

This product was originally issued by a CPA Canada legacy body.

 
Judgements and Estimates Under IFRS – A Primer
Judgements and Estimates Under IFRS – A Primer
The preparation of financial statements in this complex world requires management to make numerous judgements, estimates and assumptions. Further, IAS 1 Presentation of Financial Statements requires the disclosure of significant judgements made in the application of an entity's accounting policies, as well as major sources of estimation uncertainty. Disclosing the right balance of information without including immaterial items that obscure other, more critical judgements and estimates is a challenge for preparers and is currently a focus of Canada's securities regulators. This session will highlight how management can identify possible areas of material judgement and estimation uncertainty. It will also discuss approaches to "decluttering" financial statements by focusing on significant items only.

This product was originally issued by a CPA Canada legacy body.

 
Judgements and Estimates under IFRS – A Primer
Judgements and Estimates under IFRS – A Primer
The preparation of financial statements in this complex world requires management to make numerous judgements, estimates and assumptions. Further, IAS 1 Presentation of Financial Statements requires the disclosure of significant judgements made in the application of an entity's accounting policies, as well as major sources of estimation uncertainty. Disclosing the right balance of information without including immaterial items that obscure other, more critical judgements and estimates is a challenge for preparers and is currently a focus of Canada's securities regulators. This session will highlight how management can identify possible areas of material judgement and estimation uncertainty. It will also discuss approaches to "decluttering" financial statements by focusing on significant items only.
 
Keeping Abreast of Changes to IFRSs
Keeping Abreast of Changes to IFRSs
This session outlines the recent significant changes made to IFRSs that will become effective in 2012 and 2013. It will also provide you with insights into the ever changing IASB agenda and an update on projects the IASB has underway to significantly amend its standards on Revenue Recognition, Leases and Hedges.
 
Keeping Current – How to Stay on Top of Emerging Accounting Issues
Keeping Current – How to Stay on Top of Emerging Accounting Issues
In a world of constant change and information overload, keeping current on the relevant accounting issues for your organization, in an effective and efficient manner, is very important. This session will provide hands-on navigation through the most important websites, and discuss other information sources, both formal and informal, to help you stay informed and in the loop.
 
Keeping Current – How to Stay on Top of Emerging Accounting Issues under IFRS
Keeping Current – How to Stay on Top of Emerging Accounting Issues under IFRS
In a world of continual changes to IFRS and information overload, keeping current on the relevant accounting issues for your organization in an effective and efficient manner, is very important. This session will provide hands-on navigation through the most important websites, and discuss other information sources, both formal and informal, to help you stay informed and up to date on current and upcoming changes to IFRS.
 
Keynote Address - Colleen Johnston
Keynote Address - Colleen Johnston
Colleen Johnston was recently named Canada's 2012 CFO of the Year. In citing the independent board's decision Ms. Johnston was described as someone who "truly epitomizes the modern CFO by applying a strategic approach to the opportunities and challenges that arise while making significant contributions to her community" Colleen Johnston, a chartered accountant, first joined TD Bank Group in March of 2004 as Executive Vice-President, Finance Operations, after spending 15 years with Scotiabank in various senior positions. She was later appointed to TD's top financial post in November 2005. After her appointment to CFO, Ms. Johnston restructured TD Bank Group's entire finance department, seeking to focus less on numbers, more on playing key decision-making roles in the bank's most important initiatives, including TD's expansion into the U.S.

This product was originally issued by a CPA Canada legacy body.

 
L'utilisation des graphiques dans le cadre de l'information d'entreprise
L'utilisation des graphiques dans le cadre de l'information d'entreprise
(also available in English)
L’utilisation des graphiques dans le cadre de l’information d’entreprise décrit les principes de base et les meilleures pratiques de préparation de graphiques. Cette publication aidera la direction des sociétés à s’assurer que les graphiques sont exacts et bien présentés, de telle sorte que les investisseurs et les autres parties prenantes les comprendront facilement quand ils liront les rapports d’entreprise. Une brochure d’accompagnement intitulée Conseils pratiques sur la préparation des graphiques est offerte gratuitement à l’achat de cette publication.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
L’intégrité à la une : L’univers à haut risque des comités de vérification
L’intégrité à la une : L’univers à haut risque des comités de vérification
(also available in English)
L’intégrité à la une met en lumière l’évolution récente du contexte réglementaire, en accordant une attention soutenue à la nécessité cruciale d’établir, de gérer et d’entretenir des relations efficaces entre le conseil d’administration, le comité de vérification, la direction et les vérificateurs externes. Un guide utile pour les comités de vérification, les directions d’entreprise et les vérificateurs dans cet environnement en évolution rapide et à risque élevé.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
La gestion du contrôle de l'informatique, 3e édition (GCI)
La gestion du contrôle de l'informatique, 3e édition (GCI)
(also available in English)

La troisième édition de Normes de contrôle interne dans un cadre informatique, dont on a largement salué les qualités, a non seulement changé de titre, mais elle reflète aussi l'évolution considérable des technologies de l'information au cours des douze dernières années, soit depuis la publication de la deuxième édition.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
La prise de renseignements en vérification – Obtenir des éléments d’information plus fiables au moyen de la prise de renseignements
La prise de renseignements en vérification – Obtenir des éléments d’information plus fiables au moyen de la prise de renseignements
(also available in English)
En raison de l’évolution rapide du monde des affaires, la prise de renseignements en vérification revêt une importance croissante.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
La télédéclaration et l'information en ligne
La télédéclaration et l'information en ligne
(also available in English)

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Latest Updates
Latest Updates
Overview of other standards of interest including extended coverage of Leases, if Exposure Draft has been released.

This product was originally issued by a CPA Canada legacy body.

 
Leçons tirées : questions pratiques de dernière minute concernant las mise en oeuvre des IFRS
Leçons tirées : questions pratiques de dernière minute concernant las mise en oeuvre des IFRS
Des services de traduction simultanée vers le français seront offerts.

Cette séance axée sur la pratique s’adresse en particulier aux PME. On y présente les tâches les plus importantes qui doivent être réalisées dès maintenant. Quel que soit l’état d’avancement de votre processus de transition, ces leçons tirées vous seront sans doute utiles au cours des prochains mois. Parmi les sujets abordés, mentionnons la documentation des méthodes comptables IFRS, la mise en œuvre de l’IFRS 1, la coordination avec les auditeurs et la préparation de vos premiers états financiers IFRS.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Legal Issues in Fraud Investigations
Legal Issues in Fraud Investigations
The law provides the fraud investigator with a variety of opportunities to acquire more information from a variety of sources, while at the same time posing an ever-increasing source of liability to any investigator who fails to take advantage of these opportunities to do a complete and unbiased investigation. In this session, you will learn about recent changes to the law posing new opportunities and threats to you, and how they impact on what the law now requires you to do.

This product was originally issued by a CPA Canada legacy body.

 
Legislative Accountability Framework for Preparing Government Budgets & Estimates
Legislative Accountability Framework for Preparing Government Budgets & Estimates
(aussi disponible en français)

This discussion paper provides a status report on current statutory obligations and planned initiatives for using full accrual accounting for preparing budget and estimates documents. It suggests directions and presents observations to stimulate further discussion and expands the knowledge base for improvements to senior government accrual budgeting across Canada.

This product was originally issued by a CPA Canada legacy body.

 
Les éléments probants électroniques
Les éléments probants électroniques
(also available in English)
Ce nouveau rapport de recherche pourra vous aider à régler les multiples questions que suscite l'utilisation des éléments probants électroniques en vue d'étayer le contenu du rapport de vérification.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Lessons from Deep in the Trenches – Early Adopters
Lessons from Deep in the Trenches – Early Adopters
Thomson Reuters Corporation and Brookfield Asset Management Inc. are two Canadian companies that have been granted early adoption of IFRS. Join executives from these two organizations for a frank discussion of their experience adopting IFRS, and their advice for your adoption.

This product was originally issued by a CPA Canada legacy body.

 
Lessons Learned – Practical, Last Minute IFRS Implementation Issues
Lessons Learned – Practical, Last Minute IFRS Implementation Issues
This practical session, which is targeted towards small- to mid-sized companies, discusses the most important tasks to be done now. Wherever you are in your transition process, lessons learned will be shared to help you through the coming months. Topics to include documenting your IFRS accounting policies, implementing IFRS 1, coordinating with your auditors and drafting your first IFRS financial statements.

This product was originally issued by a CPA Canada legacy body.

 
Liens entre le budget et le budget des dépenses
Liens entre le budget et le budget des dépenses
(also available in English)
Liens entre le budget et le budget des dépenses porte sur les règles ou pratiques utilisées pour établir les chiffres présentés au budget sommaire et au budget des dépenses.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Links between the Budget and the Estimates
Links between the Budget and the Estimates
(aussi disponible en français)
Links between the Budget and the Estimates deals with the methods or practices used to determine the figures presented in summary budgets and estimates.

This product was originally issued by a CPA Canada legacy body.

 
Litigation and Family Law Update – Debating the Rules of Tracing Hidden Assets and the Determination of Income
Litigation and Family Law Update – Debating the Rules of Tracing Hidden Assets and the Determination of Income
This session provides IFAs with practical tips on how to apply their forensic investigation skills in the family law context, and understand how their findings will play out in a courtroom when retained to provide expert testimony.

This product was originally issued by a CPA Canada legacy body.

 
M&As: What You Need to Know When Faced with a Merger or Acquisition
M&As: What You Need to Know When Faced with a Merger or Acquisition
When a merger or acquisition proposal lands on the CEO's desk, shareholders need to be able to count on the audit committee and the board to do the right thing. Because events can move quickly, it is important for audit committee members to understand how to execute the required due diligence that ensures the transaction will add real value and fit strategically within the organization. This session will discuss how the audit committee can approach such transactions, remain objective in their deliberations and arrive at the right conclusion that will benefit the shareholders as well as the organization.
 
Making Accounting Policy Choices Under ASPE
Making Accounting Policy Choices Under ASPE
This session discusses different accounting policy choices, such as taxes, consolidations, joint ventures, pensions, and internally generated intangibles. The pros and cons of each choice are examined as well as their effect on the financial statements.

This product was originally issued by a CPA Canada legacy body.

 
Management's Discussion and Analysis (MD&A)
Management's Discussion and Analysis (MD&A)
(aussi disponible en français)

Management’s Discussion and Analysis provides principles and a framework to help preparers identify and organize appropriate information for their MD&A disclosures, emphasizing aspects of existing regulation and, in places, adding dimensions that go beyond existing regulation. The framework provides a structure for preparing a fact-based disclosure document that gives a reader the ability to look at the issuer “through the eyes of management”.

This product was originally issued by a CPA Canada legacy body.

 
Manuel d'assurance de la qualité (MAQ) - Membres
Manuel d'assurance de la qualité (MAQ) - Membres
(also available in English)

Le Manuel d’assurance de la qualité (MAQ) est une ressource exhaustive qui vise à aider les cabinets à se conformer aux normes canadiennes de contrôle qualité (NCCQ 1 et NCA 220), ainsi qu’à élaborer et à documenter leurs propres manuels de politiques et systèmes de contrôle qualité. Le MAQ comprend des exemples de manuels d’assurance qualité, des commentaires et des indications sur les objectifs du contrôle qualité, ainsi que des fichiers Word qui vous permettront de personnaliser les exemples de manuels et les outils d’aide, à savoir des lettres de mission, des formulaires et des feuilles de travail.

 
Manuel d'assurance de la qualité (MAQ) - Non-membres
Manuel d'assurance de la qualité (MAQ) - Non-membres
(also available in English)

Le Manuel d’assurance de la qualité (MAQ) est une ressource exhaustive qui vise à aider les cabinets à se conformer aux normes canadiennes de contrôle qualité (NCCQ 1 et NCA 220), ainsi qu’à élaborer et à documenter leurs propres manuels de politiques et systèmes de contrôle qualité. Le MAQ comprend des exemples de manuels d’assurance qualité, des commentaires et des indications sur les objectifs du contrôle qualité, ainsi que des fichiers Word qui vous permettront de personnaliser les exemples de manuels et les outils d’aide, à savoir des lettres de mission, des formulaires et des feuilles de travail.

 
Manuel de comptabilité de CPA Canada pour le secteur public (SPCOM)
Manuel de comptabilité de CPA Canada pour le secteur public (SPCOM)
(also available in English)

Le Manuel de comptabilité de CPA Canada pour le secteur public fournit tous les renseignements pertinents sur la comptabilité et la certification dans le secteur public. Il contient les normes comptables applicables aux gouvernements fédéral, provinciaux et territoriaux, ainsi qu’aux Administrations locales et aux organismes publics.

Offert en volume à feuilles mobiles, et en formats DVD, Internet et téléchargement.

Note : Depuis le 1er novembre 2013, le Manuel de comptabilité de l’ICCA pour le secteur public s'intitule Manuel de comptabilité de CPA Canada pour le secteur public. L'ancien titre sera utilisé dans la version imprimée jusqu'à la publication de la nouvelle édition.

 
Manuel de CPA Canada – Certification, édition 2014, Non-membres (Papier)
Manuel de CPA Canada – Certification, édition 2014, Non-membres (Papier)
(also available in English)

Cet ouvrage contient les normes définitives de certification établies par Conseil des normes d’audit et de certification. Il comprend la NCCQ 1, «Contrôle qualité des cabinets réalisant des missions d’audit ou d’examen d’états financiers et d’autres missions de certification», les Normes canadiennes d’audit et les Notes d’orientation concernant la certification et les services connexes.

 
Manuel de CPA Canada – Comptabilité (CPACCOM), Non-membres (Électronique)
Manuel de CPA Canada – Comptabilité (CPACCOM), Non-membres (Électronique)
(also available in English)

Cet ouvrage contient la version définitive des normes comptables établies par le Conseil des normes comptables pour les entités qui dressent leurs états financiers selon les principes comptables généralement reconnus (PCGR) du Canada. Il comprend les Normes internationales d’information financière (IFRS), les Normes comptables pour les entreprises à capital fermé (NCECF), les Normes comptables pour les organismes sans but lucratif et les Normes comptables pour les régimes de retraite.

Note : Depuis le 1er novembre 2013, le Manuel de l’ICCA – Comptabilité s'intitule Manuel de CPA Canada – Comptabilité.

 
Manuel de CPA Canada – Comptabilité et Certification (CPACC&C), Non-membres (Électronique)
Manuel de CPA Canada – Comptabilité et Certification (CPACC&C), Non-membres (Électronique)
(also available in English)

Cet ouvrage contient les prises de position officielles en comptabilité et en certification du Conseil des normes comptables et du Conseil des normes d'audit et de certification, à savoir les Normes internationales d’information financière (IFRS), les Normes comptables pour les entreprises à capital fermé (NCECF), les Normes comptables pour les organismes sans but lucratif, les Normes comptables pour les régimes de retraite, les Normes canadiennes d’audit (NCA), ainsi que la Norme canadienne de contrôle qualité (NCCQ) 1, «Contrôle qualité des cabinets réalisant des missions d’audit ou d’examen d’états financiers et d’autres missions de certification».

Note : Depuis le 1er novembre 2013, le Manuel de l’ICCA – Comptabilité et Certification s'intitule Manuel de CPA Canada – Comptabilité et Certification.

 
Manuel de CPA Canada – Comptabilité, édition 2014, Non-membres (Papier)
Manuel de CPA Canada – Comptabilité, édition 2014, Non-membres (Papier)
(also available in English)

Cet ouvrage contient la version définitive des normes comptables établies par le Conseil des normes comptables pour les entités qui dressent leurs états financiers selon les principes comptables généralement reconnus (PCGR) du Canada. Il comprend les Normes internationales d’information financière (IFRS), les Normes comptables pour les entreprises à capital fermé (NCECF), les Normes comptables pour les organismes sans but lucratif et les Normes comptables pour les régimes de retraite.

Note : Depuis le 1er novembre 2013, le Manuel de l’ICCA – Comptabilité s'intitule Manuel de CPA Canada – Comptabilité. L'ancien titre sera utilisé dans la version imprimée jusqu'à la publication de la nouvelle édition.

 
Masques de saisie électroniques pour le GDP•CA de CPA Canada
Masques de saisie électroniques pour le GDP•CA de CPA Canada
(also available in English)

Réservés aux abonnés du GDP•CA

Les exemples de formulaires et les lettres de mission du GDP•CA en format Word et Excel peuvent être adaptés en fonction des faits et des circonstances connus propres à la mission en cause. Conjugués au Guide du praticien canadien (GDP•CA), ces outils pratiques permettent d’assurer que les travaux seront réalisés selon un niveau de qualité uniforme conforme aux normes professionnelles et aux politiques et procédures du cabinet. Ces textes ont été entièrement mis à jour pour refléter les nouvelles Normes canadiennes d’audit (NCA).

 
MD&A – The Analysts' Perspective
MD&A – The Analysts' Perspective
A well written MD&A can make sense of increasing complex financial statements that are difficult to decipher. This panel will discuss analysts' views about the MD&A - what they like about "good" MD&As and what they would like to see included that often is missing.
 
MD&A – To Disclose or Not to Disclose
MD&A – To Disclose or Not to Disclose
MD&A is one of the most important communication vehicles that management uses to reach its companys stakeholders. Hear differing perspectives on what should be included in your MD&A to satisfy all of your stakeholders.

This product was originally issued by a CPA Canada legacy body.

 
Mergers, Acquisitions and Divestitures: Understanding the Agreements, Key Deal Considerations and Potential Pitfalls
Mergers, Acquisitions and Divestitures: Understanding the Agreements, Key Deal Considerations and Potential Pitfalls
This session heightens awareness of the considerations, the pitfalls and the trends in acquisition and divestiture processes and the related documents, with an emphasis on those relevant to finance professionals.

This product was originally issued by a CPA Canada legacy body.

 
Message from the Chief Accountant of the Alberta Securities Commission
Message from the Chief Accountant of the Alberta Securities Commission
With the conversion to IFRS, many issuers are choosing to incorporate additional measures into their financial statements. This session comments on the concerns that the ASC has with some of these measures and recent changes to CSA Staff Notice 52-306 Non-GAAP Financial Measures and Additional GAAP Measures. This session also includes a discussion of recent developments at the ASC and CSA.

This product was originally issued by a CPA Canada legacy body.

 
Message from the Chief Accountant of the Alberta Securities Commission
Message from the Chief Accountant of the Alberta Securities Commission
The Chief Accountant of the ASC will discuss financial statement issues that have been noted over the past year and areas of focus for the coming year.
 
Message from the Chief Accountant of the Ontario Securities Commission
Message from the Chief Accountant of the Ontario Securities Commission
This session offers a unique opportunity to hear, directly from a senior member of Canada's securities regulatory community, about significant issues related to financial reporting in Canada's capital markets and highlights of current regulatory initiatives.
 
Model Financial Statements – IFRS
Part I of the CPA Canada Handbook – Accounting (December 2014)
(aussi disponible en français)

NOW AVAILABLE!

Are you responsible for the preparation of financial statements?

Make sure you have the practical resources you need to prepare consistent financial statements that reflect the professional standards.
Developed by L’Ordre des comptables professionnels agréés du Québec, Model Financial Statements – IFRS is designed to assist publicly accountable enterprises incorporate changes related to the adoption of International Financial Reporting Standards and prepare consistent financial statements that reflect the professional standards.

 
Model Financial Statements – Private Enterprises  Part II of the CPA Canada Handbook – Accounting (August 2014)
Model Financial Statements – Private Enterprises Part II of the CPA Canada Handbook – Accounting (August 2014)
(aussi disponible en français)

NOW AVAILABLE!

Are you responsible for the preparation of financial statements?

Make sure you have the practical resources you need to prepare consistent financial statements that reflect the professional standards.
Developed by L’Ordre des comptables professionnels agréés du Québec, Model Financial Statements – Private Enterprises takes into account the standards for private enterprises (ASPEs) in Part II of the CPA Canada Handbook – Accounting * and will help financial statement preparers create consistent financial statements that reflect the professional standards.

 
Model Financial Statements – Private sector NFPO
Part III of the CPA Canada Handbook – Accounting (December 2014)
(aussi disponible en français)

NOW AVAILABLE!

Are you responsible for the preparation of financial statements?

Make sure you have the practical resources you need to prepare consistent financial statements that reflect the professional standards.
Developed by the L’Ordre des comptables professionnels agréés du Québec, Model Financial Statements – Private Sector NFPO is designed to assist private sector not-for-profit organizations with the preparation of consistent financial statements that reflect the professional standards.

 
NCA (Normes canadiennes d'audit) : état de la situation'
NCA (Normes canadiennes d'audit) : état de la situation'
Cette piste audio française a été enregistrée lors du Colloque national de 2010 pour les conseillers de PME, où des services de traduction simultanée vers le français étaient offerts.

Le Conseil des normes d’audit et de certification (CNAC) du Canada a adopté les Normes internationales d’audit (normes ISA) à titre de Normes canadiennes d’audit (NCA) pour les audits d’états financiers. Une fois en vigueur, les NCA constitueront les Normes d’audit généralement reconnues (NAGR) du Canada pour les audits d’états financiers. Les NCA entreront en vigueur pour les audits d’états financiers des périodes closes à compter du 14 décembre 2010. Phil Cowperthwaite présente un aperçu des nouvelles NCA et, plus particulièrement, des renseignements pratiques sur leurs répercussions pour les conseillers de PME.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
New Auditing Standards and the Impact on Audit Committees
New Auditing Standards and the Impact on Audit Committees
The Canadian Auditing and Assurance Standards Board (AASB) is adopting International Standards on Auditing (ISAs) as Canadian Auditing Standards (CAS). These changes have implications for Audit Committees. Learn about the new CAS requirements, including the greater transparency of information sharing by auditors and Audit Committees, the required dialogue and written communications that the auditor must have with the Audit Committee, and the auditors standard report.

This product was originally issued by a CPA Canada legacy body.

 
New IFRSs Effective in 2013 – Highlights
New IFRSs Effective in 2013 – Highlights
This session will highlight relevant issues arising from the new IFRSs effective in 2013, including IFRS 10, 11, 12, 13 and IFRIC 20. The session will focus on: the new requirements relevant to the mining industry for 2013 and fiscal 2014 financial statements, and will also highlight new disclosure requirements for annual financial statements.
 
Next Steps – Advice from Portfolio Managers and Investor Relations Professionals
Next Steps – Advice from Portfolio Managers and Investor Relations Professionals
A panel of portfolio managers from large investment firms, both the buy and sell side, along with investor relations representatives who have covered early adopters, discuss their plan of attack and advice for your analysis and game plan for dealing with companies transitioning to IFRS.

This product was originally issued by a CPA Canada legacy body.

 
Non-GAAP Financial Measures – Disclosure Issues
Non-GAAP Financial Measures – Disclosure Issues
This session will look at the evolution of non-GAAP financial measures under IFRSs. It will discuss disclosure issues and the decision making process in determining whether a measure should be presented as a non-GAAP measure in the MD&A or as an "additional GAAP" measure inside the financial statements.

This product was originally issued by a CPA Canada legacy body.

 
Normes pour les entreprises à capital fermé – Présentation générale
Normes pour les entreprises à capital fermé – Présentation générale
Des services de traduction simultanée vers le français seront offerts.

Le Conseil des normes comptables a approuvé et publié la version définitive des normes comptables pour les entreprises à capital fermé du Canada. Les entités qui optent pour une application anticipée peuvent déjà s’en servir pour présenter leurs rapports financiers. Toutes les entreprises à capital fermé devront choisir entre les IFRS et les Normes pour les entreprises à capital fermé pour les exercices ouverts à compter du 1er janvier 2011. Cette séance offre une vue d’ensemble des nouvelles normes pour les entreprises à capital fermé et des explications au sujet d’éléments clés, notamment les instruments financiers, les avantages sociaux futurs, les actifs incorporels, les pertes de valeur des écarts d’acquisition, la rémunération à base d’actions, les obligations liées à la mise hors service d’immobilisations, les impôts sur les bénéfices, les placements, les emprunts remboursables à la demande du créancier et les contrats de location. Les obligations d’information et les questions de transition sont également abordées.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Not-for-profit Standards – An Update
Not-for-profit Standards – An Update
The Accounting Standards Board (AcSB) and the Public Sector Accounting Board (PSAB) are developing the future direction for not-for-profit organizations (NFPOs) financial reporting standards and working to ensure these standards are responsive to the diverse nature of the sector, allow for comparability between the private and public sectors and provide decision-useful financial statements for the multiple and varied users of these statements. This session will cover the Boards' current proposals and longer term objectives.

This product was originally issued by a CPA Canada legacy body.

 
Opening Keynote Address
Opening Keynote Address

This product was originally issued by a CPA Canada legacy body.

 
Operating in Emerging Markets - Effectively Managing the Associated Risks
Operating in Emerging Markets - Effectively Managing the Associated Risks
When you operate in emerging markets it is important to understand all the potential risks and effective operating policies and procedures to manage those risks. Emerging market risks include political risks such as regime change, anti-business laws and expropriation; operational risks including corruption, unpredictable law enforcement and a lack of infrastructure; and security risks including terrorism and travel risks. Cultural differences play an important role as does increased scrutiny from the North American - and to an increasing extent global - regulatory environment. This will be an interactive session to help you validate whether you have considered all the risks that you could be exposed to by operating in emerging markets and to discuss practical solutions that companies have used to manage the risks successfully.

This product was originally issued by a CPA Canada legacy body.

 
Operating in Foreign Markets: Consideration of Risks
Operating in Foreign Markets: Consideration of Risks
This session will provide an overview of focus areas for those oil and gas entities operating in the US or other foreign jurisdictions. Highlights will include: FCPA, Dodd-Frank Act, fraud risk, foreign currency risk, counterparty/credit risk, liquidity risk/access to funds, country risk and political and economic exposures, and potential issues with Production Sharing Contracts, as well as key financial reporting and disclosure considerations.
 
Other Critical Accounting Issues for Junior Oil and Gas Companies
Other Critical Accounting Issues for Junior Oil and Gas Companies
This session covers the accounting for and the presentation of derivatives not designated as hedges, including the own-use exemption; the identification and measurement of embedded derivatives associated with convertible debt; share based compensation; including awards with graded vesting, forfeitures and measurement of cash-settled awards; royalty revenue recognition and presentation; joint venture arrangements and flow-through shares.

This product was originally issued by a CPA Canada legacy body.

 
Outils d'aide au financement pour les PME
Outils d'aide au financement pour les PME
(also available in English)
Feuille de route en matière de financement d’entreprises, la publication Outils d’aide au financement pour les petites et moyennes entreprises vise à aider les gestionnaires et les propriétaires d’entreprise à accéder aux divers moyens, services et solutions de financement disponibles sur le marché, en leur indiquant notamment où se diriger pour obtenir du financement, comment structurer une entente et comment éviter les pièges.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Outils de gestion de trésorerie pour les petites et moyennes entreprises
Outils de gestion de trésorerie pour les petites et moyennes entreprises
(also available in English)

Le guide Outils de gestion de trésorerie pour les petites et moyennes entreprises explique étape par étape aux propriétaires d’entreprise le processus complet de gestion de trésorerie, de la gestion des rentrées et des sorties de fonds aux activités connexes de planification, de contrôle et d’évaluation.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Outils de planification de la relève
Outils de planification de la relève
(also available in English)

Vous avez souvent à conseiller vos clients sur des questions de planification de la relève. Il est maintenant temps pour vous d’obtenir des conseils sur la meilleure voie à suivre pour votre propre cabinet comptable.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Outils de planification de la relève pour les propriétaires d'entreprise
Outils de planification de la relève pour les propriétaires d'entreprise
(also available in English)
La planification de la relève est un processus qui consiste à explorer les options qui s’offrent à vous pour protéger la valeur de votre investissement durement acquis dans l’entreprise et à choisir la stratégie de sortie qui convient pour vous, votre entreprise et votre famille. Que vous souhaitiez garder l’entreprise au sein de la famille ou en récolter les fruits pour passer à autre chose, sa transmission est un processus dont l’organisation et la mise en œuvre nécessitent de la réflexion, de la planification et du temps. La publication Outils de planification de la relève pour les propriétaires d’entreprise vous fournira l’information et les outils dont vous avez besoin pour mettre à exécution votre plan de relève.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Ouvrages de référence canadiens en comptabilité et en vérification (ORCCV)
Ouvrages de référence canadiens en comptabilité et en vérification (ORCCV)
(also available in English)

Cette collection électronique complète est mise à jour automatiquement lorsque sont publiés de nouveaux ouvrages en matière de comptabilité, de certification et de présentation de l’information financière.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Overview of Accounting Standards for Private Enterprises (ASPE)
Overview of Accounting Standards for Private Enterprises (ASPE)
In this session, the Chair of the AcSBs Private Enterprise Advisory Committee will discuss the AcSB's strategy for the future evolution of ASPE as well as provide an overview of the standards and key differences from the standards in Part V of the CICA Handbook and from IFRSs.

This product was originally issued by a CPA Canada legacy body.

 
Overview of IFRS Transition: Where We Are, Why We Came, and How Should Users Approach the Transition
Overview of IFRS Transition: Where We Are, Why We Came, and How Should Users Approach the Transition
Within the next few months Canada will become the latest country to adopt IFRSs. The adoption of these standards will affect financial statement ratios and other metrics you use to make investment recommendations and other decisions. Companies will be required to prepare opening balance sheets under IFRS and the adoption will also have continuing impact on income and expense measurement. This session provides an overview of why this transition is being made in Canada and the key implications for financial statement users.

This product was originally issued by a CPA Canada legacy body.

 
Part II – Who is ASPE Really Meant For and What is Its Future?
Part II – Who is ASPE Really Meant For and What is Its Future?
To be or not to be? - in Part II of the Handbook that is. This session will explore the intent of Accounting Standards for Private Enterprises (ASPE), who really should be using them, and the anticipated future of these standards.
 
Payment Card Fraud in Canada – Impact on Canadas Banks and Their Customers'
Payment Card Fraud in Canada – Impact on Canadas Banks and Their Customers'
This session discusses the impact that Payment Card Fraud is having on Canadians, the cost on the Canadian banking industry and what is being done to contain the damage.

This product was originally issued by a CPA Canada legacy body.

 
PCGR pour les entreprises à capital fermé : choix de méthodes comptables
PCGR pour les entreprises à capital fermé : choix de méthodes comptables
Des services de traduction simultanée vers le français seront offerts.

Cette séance traite de divers choix de méthodes comptables en ce qui concerne les impôts, la consolidation, les coentreprises, les prestations de retraite et les actifs incorporels générés à l’interne. Les avantages et les inconvénients de chaque choix seront abordés, de même que leur incidence sur les états financiers.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
PEM – An Update
PEM – An Update
The Professional Engagement Manual (PEM) is one of the most widely used audit and assurance tools by small to mid-sized practitioners. With the move to Canadian Auditing Standards (CASs) just a few months away, the PEM has been completely revised to address the new standards. Attend this important introduction to the new PEM and learn opportunities and ideas for implementing the new CASs using the PEM, what forms have changed and why, how to use and reduce the number of forms to be completed, what you and your staff need to know, training suggestions, and expanded guidance (no new forms) for review and compilation engagements

This product was originally issued by a CPA Canada legacy body.

 
Pensions, Performance-Based Stock Options and Other Forms of Employee Compensation – Understanding How to Account for Employee Compensation Programs under IFRS 2 and IAS 19
Pensions, Performance-Based Stock Options and Other Forms of Employee Compensation – Understanding How to Account for Employee Compensation Programs under IFRS 2 and IAS 19
The spotlight remains on employee compensation due to the need for organizations to compete to attract top talent while also meeting governance objectives of providing more performance-based compensation programs. This session will show you how IFRS 2 Share-based Payment applies to stock options with market and/or performance based features and what that means for the bottom line. In addition, learn more about recent changes to accounting for employee defined benefit pension plans under IAS 19 Employee Benefits and other changes to the standard which may impact the timing or amount of employee compensation.
 
Préparation des rapports trimestriels en IFRS
Préparation des rapports trimestriels en IFRS
Des services de traduction simultanée vers le français seront offerts.

Curieux de savoir à quoi ressembleront vos rapports trimestriels? Des experts traitent de la quantité de notes requises et se penchent sur des éléments tels que les notes relatives à la transition, aux méthodes comptables, aux estimations importantes et aux changements importants.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Preparing for the Upcoming Lease Standard – Contract Management and Other Implementation Issues
Preparing for the Upcoming Lease Standard – Contract Management and Other Implementation Issues
The IASB is expected to introduce a new accounting standard for leases within the next year. This standard will have wide reaching implications to almost all issuers due to the pervasive nature of leases. This presentation will provide an overview of the significant elements of the proposal, but will focus on the practical issues facing preparers, particularly in the area of contract management, as they plan to implement the new standard.
 
Preparing Now for the New Lease Standard: Impact on Your Current Contracts, Negotiating New Contracts, and Other Important Considerations
Preparing Now for the New Lease Standard: Impact on Your Current Contracts, Negotiating New Contracts, and Other Important Considerations
After a long wait, the new standard is finally here. Adoption seems a long way out but decisions made today may have a significant impact on adoption of the new standard. This session will discuss the new rules and the impact on your current contracts and leases and what needs to be done in preparation for adoption. It will also cover considerations to keep in mind as new contracts are negotiated and terms set to ensure the impact of the new standards doesn't result in surprises and unexpected outcomes in your financial reporting.
 
Preparing Your Quarterly Reports Under IFRS
Preparing Your Quarterly Reports Under IFRS
Find out what your quarterly reports will actually look like! This panel addresses how many notes are required and consider such items as transition notes, accounting policies, significant estimates and material change notes.

This product was originally issued by a CPA Canada legacy body.

 
Private Enterprise Standards – A Comprehensive Overview
Private Enterprise Standards – A Comprehensive Overview
The Accounting Standards Board has approved and issued the final accounting standards for private enterprises in Canada. These new standards are now available for reporting for entities that choose to adopt them early. All private enterprises will be required to decide between IFRS and Private Enterprise Standards for years beginning on or after January 1, 2011. This session will provide a comprehensive overview of the new Private Enterprise Standards with explanations for key areas including financial instruments, employee future benefits, intangible assets, goodwill impairment, stock-based compensation, asset retirement obligations, income taxes, investments, callable debt and leases. Disclosures requirements and transition issues will also be discussed.

This product was originally issued by a CPA Canada legacy body.

 
Professional Accountant's Reference Service (PARS) - Members
Professional Accountant's Reference Service (PARS) - Members
Includes: The complete CPA Canada Standards and Guidance Collection, Federal Income Tax Collection Lite, and EY's Complete Guide to GST/HST.
 
Professional Accountant's Reference Service (PARS) - Non-members
Professional Accountant's Reference Service (PARS) - Non-members
Includes: CPA Canada Handbook – Accounting and Assurance, Federal Income Tax Collection Lite, and EY's Complete Guide to GST/HST.
 
Professional Accountant's Reference Service Plus (PARS Plus) - Members
Professional Accountant's Reference Service Plus (PARS Plus) - Members
Includes: The complete CPA Canada Standards and Guidance Collection, Federal Income Tax Collection Plus, EY'S Complete Guide to GST/HST, and Knotia Federal Income Tax News.
 
Professional Accountant's Reference Service Plus (PARS Plus) - Non-members Combined
Professional Accountant's Reference Service Plus (PARS Plus) - Non-members Combined
Includes: CPA Canada Handbook – Accounting and Assurance, Federal Income Tax Collection Plus, EY's Complete Guide to GST/HST, and Knotia Federal Income Tax News.
 
Property, Plant and Equipment
Property, Plant and Equipment
There are many subtle but significant differences between Canadian GAAP and IFRS requirements for accounting for property, plant and equipment. This in-depth session addresses capitalization, componentization, derecognition, impairments and decommissioning liabilities as they specifically apply to rate-regulated organizations.

This product was originally issued by a CPA Canada legacy body.

 
Putting Real D&A into MD&A for Better Integration in Reporting
Putting Real D&A into MD&A for Better Integration in Reporting
An effective MD&A should connect all the areas in a business that impact performance. This session will consider how integrated reporting can contribute to improving the MD&A and will dispel the myth that integrated reporting is a combination of MD&A and CSR reporting.

This product was originally issued by a CPA Canada legacy body.

 
Quality Assurance Manual (QAM) - Members
Quality Assurance Manual (QAM) - Members
(aussi disponible en français)

Now available!

The Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets.

 
Quality Assurance Manual (QAM) - Non-members
Quality Assurance Manual (QAM) - Non-members
(aussi disponible en français)

Now available!

The Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets.

 
Questions de comptabilité liées au processus budgétaire des gouvernements canadiens : Document de consultation
Questions de comptabilité liées au processus budgétaire des gouvernements canadiens : Document de consultation
(also available in English)

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Rapport de gestion, Le (RDG)
Rapport de gestion, Le (RDG)
(also available in English)

Le Rapport de gestion fournit des principes ainsi qu’un cadre de référence pour aider les préparateurs à identifier et à organiser les informations appropriées à communiquer dans le rapport de gestion, fait ressortir certains aspects de la réglementation existante et, dans certains cas, va au-delà de la réglementation actuelle. Le cadre propose une structure pour la préparation d’un document d’information factuel permettant aux lecteurs de «voir l’émetteur du point de vue de la direction».

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
REALpac Canadian REIT Handbook, Second Edition
REALpac Canadian REIT Handbook, Second Edition

Now available!

In today’s fast evolving legal and business environments, it’s imperative that existing REITs plus their trustees and staff, income trusts, and other entities considering conversion be as fully informed as possible. REALpac’s Canadian REIT Handbook, Second Edition provides deep and extensive coverage on the key aspects of REITs in a timely, accurate, and relevant fashion.

 
REALpac IFRS Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS
REALpac IFRS Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS

Order your copy today!

The REALpac IFRS Handbook (“Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS”) is a comprehensive guide for real estate investment and development entities in applying IFRS. The Handbook outlines recommended accounting practices, policies and disclosures in applying relevant IFRSs, as issued by the International Accounting Standards Board, and related accounting interpretations, as issued by the International Financial Reporting Interpretations Committee, for those transactions common to the real estate industry.

 
Recent Transactions – Current Market Conditions, Key Elements for Successful Deals, and the Role of Finance
Recent Transactions – Current Market Conditions, Key Elements for Successful Deals, and the Role of Finance
Transactions drive more accounting and reporting than any suite of accounting standards. This session will provide an overview of recent Alberta oil and gas transaction and integrate this with recent international M&A experience to offer perspective on the kinds of transactions that oil and gas businesses should prepare for. This perspective will emphasize, in part, how the finance function must deliver maximum value to the deal process and outcome.
 
Recommandations à l'intention des administrateurs - Processus de gouvernement d'entreprise liés au contrôle
Recommandations à l'intention des administrateurs - Processus de gouvernement d'entreprise liés au contrôle
(also available in English)
Cette publication a été réalisée avec l’aide d’administrateurs de grandes organisations et tire parti de leur vaste expérience directe en tant qu’administrateurs.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Recommandations sur le contrôle
Recommandations sur le contrôle
(also available in English)
Recommandations sur le contrôle aidera votre organisation à accroître sa valeur grâce à un contrôle et une gouvernance efficaces.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Reconciling Lost Profits to the Value of a Business
Reconciling Lost Profits to the Value of a Business
There are situations where lost profits should equal the value of the business but there are other circumstances where these two calculations may be different: sometimes significantly. This session examines the differences between these two quantification techniques and demonstrates how these two different approaches could be reconciled to improve the validity of expert reports.

This product was originally issued by a CPA Canada legacy body.

 
Règles comptables suivies par les gouvernements au Canada dans leur processus budgétaire
Règles comptables suivies par les gouvernements au Canada dans leur processus budgétaire
(also available in English)

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Regulatory Compliance – Common Challenges for Smaller Public Companies
Regulatory Compliance – Common Challenges for Smaller Public Companies
Maintaining regulatory compliance can be challenging, particularly for smaller public companies with limited resources. This session will discuss compliance challenges for smaller issuers from the perspective of the issuer and regulators. The discussion will include examples of potential compliance pitfalls, common sources of restatements and practical advice for avoiding compliance issues.
 
Regulatory Environment - An Update
Regulatory Environment - An Update
This session is a unique opportunity to hear, directly from a senior member of Canada's securities regulatory community, about significant issues related to financial reporting in Canada's capital markets and will include areas relevant to the mining sector. Topics include impairment under IAS 36, critical judgments and estimation uncertainty, financial reporting complexity, current developments relating to emerging market issuers and highlights of current regulatory initiatives.

This product was originally issued by a CPA Canada legacy body.

 
Regulatory Issues Affecting Venture Companies
Regulatory Issues Affecting Venture Companies
Small and medium sized business play an important economic role in Canada. Compliance for these venture issuers can be a significant undertaking. This session will discuss the key issues affecting small issuers, from the CFO and Audit Committee perspective, as well as key issues identified by securities regulators.
 
Regulatory Update: What Audit Committee Members Need to Know
Regulatory Update: What Audit Committee Members Need to Know
Governance standards for Boards and their committees are again under review as a result of the recent financial crisis. While much of the pressure for change is coming from outside of Canada, Canadian governance standards will be affected by global change. Audit Committees need to understand emerging changes to governance standards both for the Audit Committee itself and for the Board overall.

This product was originally issued by a CPA Canada legacy body.

 
Reserves & Resources - Understanding the Different Codes and their Impact on Financial Reporting
Reserves & Resources - Understanding the Different Codes and their Impact on Financial Reporting
This session discusses the technical reporting requirements under certain international reserves and resources standards including CRISCO and 43-101 and the related financial reporting considerations. It covers hot topics as well as recent and potential future developments related to reserve and resource reporting. It also highlights the key financial reporting considerations related to reserves and resources and their implications for areas such as impairment and depreciation.

This product was originally issued by a CPA Canada legacy body.

 
Risk Oversight: How are Audit Committees Discharging this Fundamental Responsibility?
Risk Oversight: How are Audit Committees Discharging this Fundamental Responsibility?
The role of the Board with regard to risk oversight is increasingly challenging, and Boards are wrestling with which Board committee has the required expertise to provide oversight on particular risks. Some organizations involve the entire Board on risk oversight, some delegate different risks to different committees, and some have chosen to have a separate risk oversight committee. Learn from experienced Audit committee members how different organizations are handling this responsibility, and in particular, what areas of risk oversight the Audit Committee is assuming, and which areas are being delegated to other committees.

This product was originally issued by a CPA Canada legacy body.

 
Roundup – Other Accounting Ussues and Standards of Interest to the Oil & Gas Industry
Roundup – Other Accounting Ussues and Standards of Interest to the Oil & Gas Industry
This session will briefly cover other accounting standards and issues of interest to the oil and gas industry including: Acquisition of Interest in Joint Operations; Accounting for Sale or Contribution of Assets between Investor and its Associate or Joint Venture; master netting agreements under IFRS 7; highlights of IAS 19, hedge accounting implementation questions and early adoption considerations, and other future IASB standards including revenue and an update on the 2010-2012 Improvement Projects.
 
Safe Spreadsheets and Good End-User Computing Practices
Safe Spreadsheets and Good End-User Computing Practices
Good end-user computing practices can help companies harness the power of low-cost and flexible tools while managing the risks of significant errors. The widespread corporate use of spreadsheets has increased recently with the blend of aging applications and pressing business requirements (eg, IFRS conversion). This session provides guidelines to effectively develop safe spreadsheets and end-user computing tools so that the risk of significant errors to companies’ operations and financial reporting is minimized.

This product was originally issued by a CPA Canada legacy body.

 
Social Media: Dealing with the Business Risks
Social Media: Dealing with the Business Risks
The use of social media is growing exponentially: everyone is tweeting, using facebook and posting YouTube videos which can go viral and have serious consequences. How do organizations control their company's reputation online? How do they control employees who decide to express their dissatisfaction online? This session will explore the risks of social media, as well as the rewards, and review best practices for creating an effective social media policy.

This product was originally issued by a CPA Canada legacy body.

 
Standard Practices for Investigative and Forensic Accounting Engagements – Rules, Reports and Retention
Standard Practices for Investigative and Forensic Accounting Engagements – Rules, Reports and Retention
A panel discussion hosted by the IFA Standards Committee.

This product was originally issued by a CPA Canada legacy body.

 
Strengthening Your Audit Committee: How to Develop a More Effectively Functioning Audit Committee
Strengthening Your Audit Committee: How to Develop a More Effectively Functioning Audit Committee
Many different elements need to be in place to achieve a highly effective audit committee. It begins with recruitment and defining the diversity of skills and expertise required. How do we ensure that members approach their work with a healthy dose of skepticism and are willing to challenge management? Learn the building blocks you can put in place to strengthen your audit committee and ensure more diversified thought and perspective.
 
Succeeding in this Current Environment: Capital Projects Execution Against the Backdrop of Changing Metal Prices and Shifting Priorities
Succeeding in this Current Environment: Capital Projects Execution Against the Backdrop of Changing Metal Prices and Shifting Priorities
The panel in this session will provide multi-disciplinary insights - finance, engineering and construction management - on issues and opportunities to effectively execute on capital projects when metal prices are volatile and corporate priorities change rapidly.
 
Succeeding in this Current Environment: Impairments
Succeeding in this Current Environment: Impairments
This session will discuss how the current environment is affecting impairment considerations for companies in the mining industry. It will identify market changes that may lead to triggers for impairment testing as well as how certain current market factors may affect valuations. Speakers will share experiences in dealing with the current environment and how it has impacted certain impairment considerations.
 
Succeeding in this Current Environment: M & A Reporting Implications
Succeeding in this Current Environment: M & A Reporting Implications
The current environment provides challenges for mining companies. Asset rationalization through property disposals and spin-out transactions of non-core assets are a common way that mining companies may navigate through these challenges. This, along with lower mineral property valuations, can also create opportunities for property acquisitions or amalgamation of companies. This session will explore the practical financial reporting challenges faced by a mining entity entering into these types of M&A transactions.
 
Succeeding in this Current Environment: Simplifying Financial Reporting
Succeeding in this Current Environment: Simplifying Financial Reporting
The need for timely, accurate and complete financial information has always had to be balanced against the cost of providing this financial information. In today's challenging economic environment, where resources can be scarce, are there opportunities to streamline the financial reporting process so that high-quality communication can be provided in a more efficient manner? In this session a preparer of mining company financial statements, an audit committee member and an investor discuss their "must haves" with respect to financial reporting and where they've seen inefficient or ineffective reporting, as well as suggestions on how to improve the overall quality while keeping in mind that often "less is more".
 
Succession Planning Toolkit / Marketing Professional Services Combo
Succession Planning Toolkit / Marketing Professional Services Combo

This product was originally issued by a CPA Canada legacy body.

 
Succession Planning Toolkit / The Professional's Guide to Preparing Winning Proposals Combo
Succession Planning Toolkit / The Professional's Guide to Preparing Winning Proposals Combo

This product was originally issued by a CPA Canada legacy body.

 
Supply Chain Risk: A Growing Concern for Audit Committees
Supply Chain Risk: A Growing Concern for Audit Committees
There have been numerous recent examples of corporations being caught off guard by the practices of their suppliers, causing serious reputational loss and embarrassment to the organization. The increasingly global trading environment has brought this risk to the forefront. Audit committees need to be more aware of how to assess this risk and the type of mitigation strategies that can be put in place. Learn about best practices in managing supply chain risk.
 
Taking a Fresh Look at Strategic Planning
Taking a Fresh Look at Strategic Planning
The annual strategic planning process is one of the most important components of a CFO's role and considerable effort, sometime delivers little value to the organization. Despite what we are taught, effective strategic planning rarely takes place in boardrooms but is more likely to happen informally in small working groups and focused sessions with customers, suppliers and employees. This session will provide examples of how successful CFOs can meaningfully support the annual strategic planning process based on their understanding of the business and industry within which they operate thereby differentiating themselves in the C-suite.
 
Technical Accounting Updates: The Latest Developments in IFRS, ASPE, and Not-for-Profit Standards
Technical Accounting Updates: The Latest Developments in IFRS, ASPE, and Not-for-Profit Standards
In the past year there have been several new and important amendments to accounting standards in Canada. This session will provide a high-level overview of the most important changes in IFRS, ASPE and Not-for-Profit standards. It will also provide a "heads-up" for what should be on an audit committee member's radar, for anticipated future changes to standards in each of these three areas.
 
Technology Risk Assessment – Avoiding Crisis
Technology Risk Assessment – Avoiding Crisis
Identity theft, regulatory impairment, inappropriate release of private information, internal sabotage, and a host of other conditions now motivate companies to gain control of a volatile range of threat and risk conditions. The trend is clear: in both courts of law and public opinion, companies will increasingly rely on technology risk assessments to better defend the enterprise against emerging threats – threats from hackers, saboteurs, accidental disclosures and automated identity theft. The strongest motivating factor for assessing technology risk across the enterprise is preventive risk management. Companies now understand that preventing a crisis can be far less costly than recovering from one. Almost as important as prevention, the research indicates companies are responding to regulatory compliance requirements. In an era when identity theft continues to rise and the impact to the target organization can be devastating, and when government privacy statutes mandate complex compliance, preventive risk management is crucial to defending both the enterprise and the brand. This session explores one companys experiences in this area.

This product was originally issued by a CPA Canada legacy body.

 
The Auditors Report – How Has It Changed Under CASs / ISAs?'
The Auditors Report – How Has It Changed Under CASs / ISAs?'
This session highlights key aspects of the form and content of the auditor’s report under the CASs and how they differ from existing reports. Topics to be covered include the auditor’s standard report, the new approach to Emphasis of Matter paragraphs, and matters in which there continues to be misunderstandings – such as the respective roles of the auditor and management regarding the financial statements, including internal control and fraud.

This product was originally issued by a CPA Canada legacy body.

 
The Battle with Fraud - Who Is Winning?
The Battle with Fraud - Who Is Winning?
The Association of Certified Fraud Examiners has reported that in its 2010 survey, participants estimated the typical organization loses 5% of its annual revenue to fraud. Applied to the estimated 2009 Gross World Product, this figure translates to a potential total fraud loss of more than $2.9 trillion. Applied to your organization - How much is it? If you want to reduce your organization's risk of becoming a victim of fraud, you need to understand who is committing the fraud, why and how. This session looks at how a fraud occurs and what can be done to help battle the increasing losses and costs of fraud in your organization. The session reviews the Corporate Fraud Check-up and provide attendees with useful fraud risk assessment tools to be used in your organization. It will also alert you to the Do's and Don'ts when a fraud is suspected. The wrong first steps could ultimately jeopardize the entire investigation.

This product was originally issued by a CPA Canada legacy body.

 
The Changing World of Shareholder Engagement: How Audit Committees Can Help
The Changing World of Shareholder Engagement: How Audit Committees Can Help
The world of shareholder engagement is changing. Shareholder communications have been a central part of a board's fiduciary responsibility but now boards are under increasing pressure to engage more frequently and meaningfully with shareholders. At the same time activist shareholders are playing more of a role. This session discusses strategies to enhance shareholder confidence in the board's oversight of the company. It deals with the risk and benefits of engaging shareholders, and suggests new ways to effectively interact with them.

This product was originally issued by a CPA Canada legacy body.

 
The Confession Interview: Ethical, Legal, and Psychological Implications
The Confession Interview: Ethical, Legal, and Psychological Implications
On February 7, 2010, Detective Jim Smyth elicited a compelling confession from Colonel Russell Williams. The examination of the Williams investigation reveals the ethical, legal, and psychological challenges of investigative interviews; an understanding of which is critical for the forensic accounting to master in order to shape positive investigative outcomes. Starting with a review of Canada's confession laws and the pitfalls that may arise if the forensic accountant does not have the requisite understanding of these laws, the session discusses various interview models and their applicability to IFA practitioners when dealing with confession interviews. In addition, video footage from the Williams interview is reviewed.

This product was originally issued by a CPA Canada legacy body.

 
The Do's and Don'ts of Reporting Writing
The Do's and Don'ts of Reporting Writing
All forensic accountants write reports — many different kinds of reports — for employers, for clients or for court purposes. This session is targeted at forensic accountants who have less experience writing forensic reports. The presenters discuss the different types of reports that are commonly prepared by forensic accountants as well as required content and key considerations to ensure effective communication.

This product was originally issued by a CPA Canada legacy body.

 
The Evolving Trends in Reporting the True Costs of Mining
The Evolving Trends in Reporting the True Costs of Mining
This session will highlight changes in the reporting of costs in the mining industry, and the movement toward all-in cost reporting by reporting issuers, analysts, investors and other stakeholders. The rationale for these new cost metrics and considerations companies face in reporting more comprehensive costs incurred in mining will be discussed. Specific issues that will be discussed include: the inclusion of capital spending, costs to sustain production versus growth/non-sustaining costs, and comparability among peer companies.
 
The New CASs
The New CASs
This session focuses on the new CASs (Canadian Auditing Standards) for both publicly accountable and private enterprises, explaining what the new standards will mean to you as a client.

This product was originally issued by a CPA Canada legacy body.

 
The Rising Risk of Mobile Technology
The Rising Risk of Mobile Technology
Mobile data is often ignored or paid little attention, resulting in unprecedented loss of devices containing corporate data and personal and private information. This session focuses on delivering a clear understanding of the risks involved and provides the high level tasks needed to reduce or eliminate those risks. One of the immediate initiatives involves knowing what you have and the session explores the key tasks involved in this crucial step. It then moves on to examine the key risks, including an exploration of what the future may bring. An examination of the tasks, methods and tools available to properly govern this critical aspect of technology will conclude the session.

This product was originally issued by a CPA Canada legacy body.

 
The Road Ahead. The Future Direction of IFRS
The Road Ahead. The Future Direction of IFRS
A look ahead to the IASB's new agenda, including prospects for the extractive activities project.

This product was originally issued by a CPA Canada legacy body.

 
The Road Ahead: Upcoming Changes in IFRSs and their Impact to the Mining Industry
The Road Ahead: Upcoming Changes in IFRSs and their Impact to the Mining Industry
Some of the upcoming changes in IFRSs likely to be particularly relevant to mining companies will be summarized in this session. Key topics will include a discussion of the status of the IASB projects on leases and revenue recognition and how they may impact mining companies.
 
The Role of Directors in Emerging Markets
The Role of Directors in Emerging Markets
You have been invited onto the board of an issuer in an Emerging Market - how do you know whether you are getting the information you need and if its practices are compliant with Canadian regulations? What is the auditor's role in informing the board about potential issues? This session will provide insight into the expectations of regulators and offer guidance relating to director responsibilities and potential liabilities that might arise.
 
The Role of the Forensic Accountant in International Arbitration
The Role of the Forensic Accountant in International Arbitration
The resolution of complex commercial and regulatory disputes is increasingly being dealt with through international investment arbitration. Coincident with this increasing role is the need for expert assistance when prosecuting or defending an investment claim. This session discusses the important role that forensic accountants can play to increase the chance of success of an investment claim and some of the challenges of providing expert evidence in this form of dispute resolution.

This product was originally issued by a CPA Canada legacy body.

 
The Shifting Landscape of Social Media: What Audit Committees Need to Know
The Shifting Landscape of Social Media: What Audit Committees Need to Know
Social media has dramatically changed the communications landscape, presenting a new and uncharted risk for boards and organizations. Social media presents many challenges. It allows little time to prepare communications in an environment where anyone can participate, at times acting as a catalyst for other risks. But it also brings substantial opportunities. This session presents the risks associated with social media, as well as the risks associated with ignoring this important communications device. It will also suggest how to use social media as an effective media tool.

This product was originally issued by a CPA Canada legacy body.

 
The Truth or Not the Truth?
The Truth or Not the Truth?
This session helps you determine whether or not the person you are dealing with is telling the truth. We explain how to efficiently and effectively build your case and, at the same time, lower the risk that key information has been omitted or misrepresented. We review identifying interview objectives, preparing for the interview, using proper interviewing techniques, detecting deception, and dealing with objections and denials. The skills that are discussed will be useful in many situations, such as meetings with clients, interviewing witnesses and testifying in court.

This product was originally issued by a CPA Canada legacy body.

 
The Use of Hindsight in Damages' Quantification - What are the Rules and What are the Consequences?
The Use of Hindsight in Damages' Quantification - What are the Rules and What are the Consequences?
This presentation addresses a significant issue that must be dealt with in every case involving the quantification of economic damages: When are damages calculated? at the time of the triggering event? or, at the time the expert's report is prepared? The answer to this question will have an impact on the choice of discount rate (if any) and will significantly impact the expert's findings. Case law on this topic continues to develop. This session reviews some of the more interesting judgments related to the issue.

This product was originally issued by a CPA Canada legacy body.

 
Understanding Your Clients E-discovery Needs and Fears'
Understanding Your Clients E-discovery Needs and Fears'
This session looks at the concept of e-discovery from a clients perspective in order to help IFAs support their clients in accordance with the applicable legislation, case law and best practices. Horror stories are used to illustrate the dos and don'ts of e-discovery. The session concludes by making you aware of what lies ahead in terms of technologies, issues and future case law.

This product was originally issued by a CPA Canada legacy body.

 
Update From the Alberta Securities Commission
Update From the Alberta Securities Commission
This session reviews the impact that the transition to IFRS has on securities regulations and how this will impact junior oil and gas issuers. Key required disclosures, issues and timelines are discussed.

This product was originally issued by a CPA Canada legacy body.

 
Update from the Canadian Accounting Standards Board
Update from the Canadian Accounting Standards Board

Get news and updates from the AcSB, including:

  • The AcSB's role on the International Accounting Standards Board's Accounting Standards Advisory Forum and next steps for rate-regulated and investment entities
  • Overview of ASPE major improvements and other projects, the Private Enterprise Advisory Committee and the US adoption of a private enterprise framework
  • NFPO standards principles currently out for public comment to improve the comparability and understandability of NFPO-prepared financial statements
 
Update from the Chief Accountant of Ontario Securities Commission
Update from the Chief Accountant of Ontario Securities Commission
This session addresses current accounting and reporting issues from the regulatory perspective, including insight into findings-to-date for IFRS reporting, and other issues impacting the Canadian regulatory reporting environment. Of particular interest to conference participants from private enterprises will be insight into current issues relating to business acquisition reporting.

This product was originally issued by a CPA Canada legacy body.

 
Update from the Chief Accountant of the Ontario Securities Commission
Update from the Chief Accountant of the Ontario Securities Commission
This session will address current accounting and reporting issues from the regulatory perspective, including insight into experiences with IFRS reporting, and other issues impacting the Canadian regulatory reporting environment. Conference participants from private enterprises will benefit from perspectives on issues relating to reporting requirements for business acquisitions of private companies.

This product was originally issued by a CPA Canada legacy body.

 
Update from the Chief Accountant of the Ontario Securities Commission
Update from the Chief Accountant of the Ontario Securities Commission
This session will address current accounting and reporting issues from the regulatory perspective, including insight into experiences with IFRS reporting, and other issues impacting the Canadian regulatory reporting environment.
 
Update from the Corporate Finance Group of the Ontario Securities Commission
Update from the Corporate Finance Group of the Ontario Securities Commission
As the end of 2010 approaches, Canadian securities regulators will require companies to describe their IFRS financial statements in more detail and to be specific about the effect that changes in recognition and measurement will have on their net income and balance sheet. Representatives from the Ontario Securities Commission will tell you what they have seen already in company MD&A disclosures. How well are companies communicating their approach to IFRS adoption? What can you expect to learn from companies 2010 annual reports that will help you? As well, they will provide a general briefing on rule-making initiatives, such as executive compensation.

This product was originally issued by a CPA Canada legacy body.

 
Update From the Corporate Finance Group of the OSC
Update From the Corporate Finance Group of the OSC
This session discusses current accounting and reporting issues, including financial statement and MD&A issues, as well as a general briefing on rule-making initiatives, such as executive compensation, etc.

This product was originally issued by a CPA Canada legacy body.

 
Update from the OSC
Update from the OSC
This session addresses current financial reporting topics relevant to market participants, with a focus on those related to the corporate governance and audit committee regimes.

This product was originally issued by a CPA Canada legacy body.

 
Valuations Part I - Methodologies and Techniques Used in the Mining Industry
Valuations Part I - Methodologies and Techniques Used in the Mining Industry
The valuation of mineral properties has a significant impact on financial reporting, from purchase price allocations resulting from a business combination to subsequent goodwill and noncurrent asset impairment tests. This session explores valuation methodologies and techniques that are commonly used in the industry.

This product was originally issued by a CPA Canada legacy body.

 
Valuations Part II: Applications to Financial Reporting
Valuations Part II: Applications to Financial Reporting
Building on Valuations Part I, this session explores the financial reporting and disclosure implications of valuations prepared for impairment calculations, including determining the appropriate level of testing; i.e. asset, CGU or grouping of CGUs, and providing sensitivity and other required disclosures.

This product was originally issued by a CPA Canada legacy body.

 
Value Creation: Is Maximizing Shareholder Value the Optimal Economic Model?
Value Creation: Is Maximizing Shareholder Value the Optimal Economic Model?
It has been a long-held belief by corporate governance advocates that the board's and management's primary focus should be on maximizing shareholder value. But is putting shareholders first always beneficial? Some argue that this approach harms investors, corporations and society in general. This session will explore this issue, and whether boards and audit committees should be rethinking their performance metrics.
 
Value for Money Audits
Value for Money Audits
This session aims to bring clarity to the subject of value for money audits and to help you understand a range of techniques for assessing the economy, efficiency and effectiveness of their business areas, functions, services and projects they serve.

This product was originally issued by a CPA Canada legacy body.

 
Web Vulnerabilities
Web Vulnerabilities
This session covers the most current web vulnerabilities affecting corporate networks today. Leveraging the SANS Top 20, the session also focuses in on: the most current issues affecting business today, with a specific focus on the most common application, network, and web vulnerabilities observed in the wild today; how the two most common web attacks are exploited, SQL injection and cross-site scripting; why so many web applications are being created with vulnerabilities right out of the gate; methods to mitigate some common mistakes in web development; real-world issues facing business as a result of these vulnerabilities, plans of attack and preventative maintenance with a specific focus on whitelisting – one of the most effective and over-looked tools in our security arsenal today.

This product was originally issued by a CPA Canada legacy body.

 
What's New in Part II? – Recent and Anticipated Changes to ASPE
What's New in Part II? – Recent and Anticipated Changes to ASPE
This session will provide an overview of the first significant changes to the private enterprise standards since they became effective in 2011. Section 3462, Employee Future Benefits , and amendments to Section 3475, Disposal of Long-lived Assets and Discontinued Operations , were issued in May 2013 and are effective for fiscal years beginning on or after January 1, 2014. The session will also discuss major current ASPE projects including Agriculture, Consolidations and Joint Arrangements, as well as the Accounting Standards Board's annual process for amending the Part II standards to clarify guidance or wording and to correct for unintended consequences, conflicts or oversights.
 
Who's Using Which Standards?
Who's Using Which Standards?
Public companies are transitioning to IFRS, private companies are generally transitioning to ASPE and governments continue to apply Public Sector Accounting Standards. Most other government organizations and all not-for-profit organizations are also required to adopt a new financial reporting framework in the next few years. This session discusses the various types of organizations, the financial reporting framework options available, the timing of the changes and the challenges in determining which framework is most appropriate when there is an option. The session also provides insight into the anticipated differences in accounting policies on transition, other than IFRS.

This product was originally issued by a CPA Canada legacy body.

 
Why Should Auditors Care About Privacy Management Controls?
Why Should Auditors Care About Privacy Management Controls?
Learn about the value of Privacy Management Controls and how audit can play a key role in identifying privacy risks. Experience has shown that organizations, regardless of size and mandate, do need to manage privacy breach risks like any other business risks. In todays digital economy, organizations find that personal information about their customers, employees and partners are more susceptible to a wide range of privacy breaches with potentially significant business implications. This session explores these issues and how to identify privacy breach risks and implications.

This product was originally issued by a CPA Canada legacy body.

 
Working Together – Finding the Balance in the Client/Auditor Relationship
Working Together – Finding the Balance in the Client/Auditor Relationship
Time pressures, complex issues and the regulatory environment can make the relationship between clients and auditors difficult to manage, but the strength of that relationship can have a significant effect on the effectiveness of both parties. This will be an interactive session using audience polling technology. A panel including auditors and clients will respond to results of live polling questions, and provide insight on how they have been able to find the right balance in the relationship.

This product was originally issued by a CPA Canada legacy body.

 
Your IFRS 1 Transition Decisions and IFRS Financial Statements
Your IFRS 1 Transition Decisions and IFRS Financial Statements
There are 20 choices – elective and exemptive – that need to be made on the adoption of IFRS. This session focuses on the key elections required to be developed for a junior oil and gas entity. Specific attention is provided to the oil and gas deemed cost exemption and how one actually goes through the process of the election. A sample junior oil and gas financial statement template is distributed and discussed, focusing on IFRS 1 disclosures as well as specific IFRS accounting policy notes.

This product was originally issued by a CPA Canada legacy body.

 

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