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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)

20 Questions Directors of Not-for-Profit Organizations Should Ask About Social Enterprise helps you, as a director of an NFP considering or already conducting activities through a social enterprise, address common issues and questions regarding such operations.

 
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)

Le document 20 Questions que les administrateurs d’organismes sans but lucratif devraient poser sur l’entreprise sociale a pour but d’aider les administrateurs d’OSBL qui envisagent d’exercer ou qui exercent déjà des activités par le truchement d’une entreprise sociale à se pencher sur les problèmes et questions courants concernant de telles entreprises.

 
2015 CPA Canada's Public Sector Conference
2015 CPA Canada's Public Sector Conference
(en anglais seulement)

October 7-8, 2015
Ottawa Shaw 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.

 
2015 In-Depth HST/GST Course
2015 In-Depth HST/GST Course
(en anglais seulement) Registration Open!

May 31 - June 5, 2015
Marriott Niagara Falls Hotel Fallsview & Spa, Niagara Falls, ON

The industry standard for training and a must-have for the serious indirect tax professional, this comprehensive indirect tax training course is for the new commodity tax professional and offers an excellent refresher for the experienced practitioner. Our In-depth offering begins with web-based, self-study lessons to bring you up to speed on the basics of indirect tax, and followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture.

A certificate will be issued to participants upon course completion.

 
2015 In-Depth Transfer Pricing Course - Part I (Elearning)
2015 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.

 
2015 Public Sector Financial Reporting and Accounting Course
2015 Public Sector Financial Reporting and Accounting Course
(en anglais seulement) Registration Open!

May 20-22, 2015 (third day optional)
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.

 
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.

 
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.

 
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.

 
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.

 
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.

 
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 – What's New and in the Works
ASPE Technical Update – What's New and in the Works
The Accounting Standards Board plans to issue two new private enterprise standards in the third quarter of 2014. Section 1591, Subsidiaries, which will replace Section 1590, Subsidiaries, and AcG-15, Consolidation of Variable Interest Entities, will provide new guidance on circumstances in which one enterprise controls another through mechanisms other than voting rights associated with a majority shareholding. Section 3056, Joint Arrangements, will replace Section 3055, Interests in Joint Ventures, and, together with amendments to Section 3051, Investments, is intended to represent more faithfully the nature of an entity's interest in a joint arrangement. This session will provide an overview of these important new standards. The session also discusses current ASPE projects including Redeemable Preferred Shares Issued in a Tax Planning Arrangement, Agriculture and Subsidiaries (accounted for using the cost or the equity methods), as well as changes being considered by the Accounting Standards Board as part of its 2014 annual improvements process.
 
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.

 
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 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.

 
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.

 
Bribery, Corruption and Fraud: Strategies for Ensuring Ethical Business Practices – along the Supply Chain, in Foreign Markets and Inside Your Own Operations
Bribery, Corruption and Fraud: Strategies for Ensuring Ethical Business Practices – along the Supply Chain, in Foreign Markets and Inside Your Own Operations
This session explores the growing risk of enforcing Canada's foreign corruption legislation ("Corruption of Foreign Public Officials Act") and the ways in which Canadian companies are dealing with this risk. Using the financial services industry as an example, the speakers will explore leading compliance practices across industry sectors to mitigate the risk of corruption. Using recent case studies from Canada and other jurisdictions, learn what works and some common pitfalls, from setting the "tone at the top", to training, to the conduct of risk assessments.
 
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.
 
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
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.

Ask your sales rep about additional user license options: 1-855-769-0905

 
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.
 
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.

 
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.

 
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.

 
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.
 
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.

 
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.
 
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.

 
Controller Alert! – Potential New Risks from CRA
Controller Alert! – Potential New Risks from CRA
This session will explore a number of federal tax issues that could impact not only your employer but also the controller personally. Did you know a controller who does not do the tax return, can fall under the definition of a tax preparer for the purpose of the Preparer Penalty? Did you know CRA's audits of contract of/contract for situations and resultant penalties could affect your employment situation? Did you know there are situations in which a controller can be deemed to be a director and accordingly subject to a Director's Liability Assessment under both federal income tax and GST/HST personally? Attend this session and learn what is happening in this important area.
 
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 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.
 
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 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.

 
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.

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

The 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)

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).

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.

 
CPA Canada Standards and Guidance Collection, 2015 Edition – Members (Print)
CPA Canada Standards and Guidance Collection, 2015 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.

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

NOTIFY ME when registration is available for 2015

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

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

NOTIFY ME when registration is available for 2015

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”.

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

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

NOTIFY ME when registration is available for 2015

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

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.

 
CPA Canada’s Not-for-Profit Financial Executive Forum 2015
CPA Canada’s Not-for-Profit Financial Executive Forum 2015

NEW for 2015!

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

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.
 
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.

 
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.

 
De-Risking Pension Plans. What Does It Really Mean and How Does It Impact Financial Reporting?
De-Risking Pension Plans. What Does It Really Mean and How Does It Impact Financial Reporting?
The inherent volatility in the global economy has been demonstrated in the last decade with a recovery from the tech meltdown followed sharply by the global economic crisis in 2008. As the US continues its recovery from the recent housing market crash, other markets are making provisions to diversify inherent portfolio risks and plan for long-term stability. With the ultimate goal to be fully funded, pension plans need to be continuously rebalanced and re-evaluated to reduce volatility to potential risks in the market place. This session will review strategies to reduce the risk associated with pension fund exposure and identify ways to improve asset allocations to minimize concerns over volatility and portfolio exposure.
 
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 – 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).

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).

 
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.

 
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.

 
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.
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.

 
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.

 
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.
 
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 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.

 
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: 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 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.

 
IAS  1 - Guide to International Financial Reporting Standards in Canada: IAS 1 Presentation of Financial Statements
IAS 1 - 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.

 
IAS  8 - Guide to International Financial Reporting Standards in Canada: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 8 - 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.

 
IAS 1 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 1 Présentation des états financiers
IAS 1 - 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.

 
IAS 10 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 10 Événements postérieurs à la date de clôture
IAS 10 - 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.

 
IAS 10 - Guide to International Financial Reporting Standards in Canada: IAS 10 Events after the Reporting Period
IAS 10 - 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.

 
IAS 12 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 12 Impôts sur le résultat
IAS 12 - 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.

 
IAS 12 - Guide to International Financial Reporting Standards in Canada: IAS 12 Income Taxes
IAS 12 - 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.

 
IAS 16 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 16 Immobilisations corporelles
IAS 16 - 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.

 
IAS 16 - Guide to International Financial Reporting Standards in Canada: IAS 16 Property, Plant and Equipment
IAS 16 - 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.

 
IAS 19 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 19 Avantages du personnel
IAS 19 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 19 Avantages du personnel
(also available in English)

Le document IAS 19 Avantages du personnel analyse et explique l’application de la norme d’un point de vue canadien

 
IAS 19 - Guide to International Financial Reporting Standards in Canada: IAS 19 Employee Benefits
IAS 19 - Guide to International Financial Reporting Standards in Canada: IAS 19 Employee Benefits
(aussi disponible en français)

IAS 19 Employee Benefits examines and explains the practical application of the Standard from a Canadian perspective.

 
IAS 23 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 23 Coûts d’emprunt
IAS 23 - 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.

 
IAS 23 - Guide to International Financial Reporting Standards in Canada: IAS 23 Borrowing Costs
IAS 23 - 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.

 
IAS 34 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 34 Information financière intermédiaire
IAS 34 - 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.

 
IAS 34 - Guide to International Financial Reporting Standards in Canada: IAS 34 Interim Financial Reporting
IAS 34 - 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.

 
IAS 36 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 36 Dépréciation d’actifs
IAS 36 - 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.

 
IAS 36 - Guide to International Financial Reporting Standards in Canada: IAS 36 Impairment of Assets
IAS 36 - 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.

 
IAS 37 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 37 Provisions, passifs éventuels et actifs éventuels
IAS 37 - Guide sur la mise en œuvre des Normes internationales d’information financière 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.

 
IAS 37 - Guide to International Financial Reporting Standards in Canada: IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 37 - 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.

 
IAS 8 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IAS 8 Méthodes comptables, changements d’estimations comptables et erreurs
IAS 8 - 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.

 
IASB Update – Stephen Cooper, Member IASB: Live from London
IASB Update – Stephen Cooper, Member IASB: Live from London
Back by popular demand, IASB member Stephen Cooper will discuss the overall direction and priorities of the IASB, including the key projects it is undertaking and the path forward for the IASB.
 
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  2 - Guide to International Financial Reporting Standards in Canada: IFRS 2 Share-based Payment
IFRS 2 - 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.

 
IFRS  6 – Guide to International Financial Reporting Standards in Canada: IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 6 – 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

 
IFRS – Keeping Ahead of the Curve: Staying on Top of IASB's Agenda and Dealing with the Uncertainty around Future Standards
IFRS – Keeping Ahead of the Curve: Staying on Top of IASB's Agenda and Dealing with the Uncertainty around Future Standards
Both the IASB and the U.S. FASB have initiated projects of key importance to the debate on the accounting for goodwill, specifically the impairment-only accounting model. Because of concerns expressed by various stakeholders about the cost and complexity of the annual goodwill impairment test, the FASB developed in 2011 an optional qualitative impairment test as a screen for preparers to assess the likelihood that goodwill is impaired before performing the quantitative test. In January 2014, the IASB released its Request for Information (in the context of its post-implementation review of IFRS 3) asking three questions in relation to goodwill impairment testing. This session will explore the issues behind today's IFRS model, describe the difficult aspects of IAS 36, identify some IFRS 13 implementation issues as they relate to IAS 36, highlight recurring comments from regulators and consider some alternatives that could result in a "better way" for goodwill accounting.
 
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 11 - Guide to International Financial Reporting Standards in Canada: IFRS 11 Joint Arrangements
IFRS 11 - Guide to International Financial Reporting Standards in Canada: IFRS 11 Joint Arrangements
(aussi disponible en français)

IFRS 11 Joint Arrangements examines and explains the practical application of the Standard from a Canadian perspective.

 
IFRS 13 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IFRS 13 Évaluation de la juste valeur
(also available in English)

Le document IFRS 13 Évaluation de la juste valeur analyse et explique l’application de la norme d’un point de vue canadien.

 
IFRS 13 - Guide to International Financial Reporting Standards in Canada : IFRS 13 Fair Value Measurement
(aussi disponible en français)

IFRS 13 Fair Value Measurement examines and explains the practical application of the Standard from a Canadian perspective.

 
IFRS 13 Fair Value Measurement – Practical Guidance in Applying It to Complex Matters Including Business Combinations, Impairment Calculations and Real Property Valuations
IFRS 13 Fair Value Measurement – Practical Guidance in Applying It to Complex Matters Including Business Combinations, Impairment Calculations and Real Property Valuations
This session will explore some of the more complex application issues relating to IFRS 13 Fair Value Measurement. Hear about which types of transactions and balances create the largest challenges from the perspective of an experienced valuations professional and technical accounting experts. This session will address which pitfalls and judgment areas to be on the look-out for when you are required to determine fair value as part of a business combination or when you are determining impairment based on fair value less costs of disposal. The session will also identify common issues encountered in practice relating to the determination of fair value for real property and certain complex financial instruments.
 
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers
This session will provide you with an overview of the key elements of the new standard "Revenue from Contracts with Customers" which will be mandatory for fiscal years commencing on or after January 1, 2017. Learn more about:
  • what is in scope and what is out of scope?
  • understanding how the control model for recognizing revenue differs from the current risks and rewards model
  • the five steps to recognizing revenue and which steps might "trip you up"?
  • what contract characteristics might be most impacted by the new requirements
  • the transition requirements and new disclosures
  • what should you do now to prepare for the new standard
 
IFRS 15 Revenue Recognition – Digging Deeper: Unearthing Anticipated Application Issues and Expected Challenges
IFRS 15 Revenue Recognition – Digging Deeper: Unearthing Anticipated Application Issues and Expected Challenges
This interactive panel session will explore how some Canadian companies are getting a head start on the new revenue standard. Hear directly from financial statement preparers about how they have started to tackle this project, which issues they believe will be most important to their organization and where they see the potential pitfalls, challenges and opportunities arising as they progress through their implementation project.
 
IFRS 2 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IFRS 2 Paiement fondé sur des actions
IFRS 2 - 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)

Le document IFRS 2 Paiement fondé sur des actions analyse et explique l’application de la norme d’un point de vue canadien.

 
IFRS 6 - Guide sur la mise en œuvre des Normes internationales d’information financière au Canada : IFRS 6 Prospection et évaluation de ressources minérales
IFRS 6 - 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.

 
IFRS 9: Ever Evolving, Ever Improving (?): the Past, the Present and the New Future of Accounting for Financial Instruments
IFRS 9: Ever Evolving, Ever Improving (?): the Past, the Present and the New Future of Accounting for Financial Instruments
Introduced as a new standard to replace IAS 39, IFRS 9 Financial Instruments is a multi-phase project designed to clarify the complicated world of accounting for financial instruments. Unfortunately, some might argue that the project is more difficult to follow than the actual standard. Work on the standard is now going into its sixth year. The standard's effective date has been deferred a number of times, but the portions that have been published are available for early adoption. In particular, the recently published hedge accounting component incorporates more flexibility and judgment than the previous rigid set of hedging rules.

This session will provide an update on the standard as it currently reads, the portions of the standard that are still under debate, and the potential benefits and pitfalls of adopting portions early.
 
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 – 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 Odds and Sods (IFRS 10,11,IAS 19R...and More): Looking Back on a Year of Application, and Looking Ahead to the Future
IFRS Odds and Sods (IFRS 10,11,IAS 19R...and More): Looking Back on a Year of Application, and Looking Ahead to the Future
During 2013 Canadian companies that are following IFRS adopted new accounting rules around consolidations (IFRS 10), joint arrangements (IFRS 11) and employee benefits (IAS 19R). This session will look back at the common application issues that companies faced in these three areas and that they continue to encounter. The discussion will have an eye on the present as well as what all this might mean for the future, in particular with regard to activities in these areas by the IASB and/or IFRIC. The session will also have a brief discussion of experiences from the adoption of IFRIC 21.
 
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.
 
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.
 
In-Depth Brokers and Investment Dealers Course 2014
In-Depth Brokers and Investment Dealers Course 2014
(en anglais seulement)
Note: As this event is now over, information is for reference purposes only

Presented in cooperation with IIROC      

NOTIFY ME when registration is available for 2015

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.
 
In-Depth IFRS Certificate Course 2014
In-Depth IFRS Certificate Course 2014
(en anglais seulement)

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

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.

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


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

NOTIFY ME when registration is available for 2015 In-Depth Transfer Pricing Course - Part II

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.

 
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.
 
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.
 
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.
 
ISA Engagement Forms
ISA Engagement Forms

Designed to assist practitioners perform high-quality, cost effective audit, review and compilation engagements for small and medium-sized entities (SMEs), the ISA Engagement Forms include either a Word or Excel template of each of the checklists, forms and sample letters included in the collection. These time-saving practice aids allow you to customize the forms and letters to meet the needs of individual engagements.

 
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 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.
 
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.

 
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.

 
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.

 
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.
 
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.

 
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.

 
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».

 
Manuel de CPA Canada – Comptabilité, édition 2015, Non-membres (Papier)
Manuel de CPA Canada – Comptabilité, édition 2015, 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
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 (November 2014)
Model Financial Statements – IFRS
Part I of the CPA Canada Handbook – Accounting (November 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.
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.
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 NFPOs Part III of the CPA Canada Handbook – Accounting (November 2014)
Model Financial Statements – Private sector NFPOs
Part III of the CPA Canada Handbook – Accounting (November 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.
Model Financial Statements – Private Sector NFPOs is designed to assist private sector not-for-profit organizations with the preparation of consistent financial statements that reflect the professional standards.

 
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.
 
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.

 
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.
 
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.

 
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.
 
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.
 
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.
 
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.
 
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
REALpac Canadian REIT Handbook

Now includes Amendment No. 1

In today's fast evolving legal and business environments it is imperative that existing REITs and their trustees and staff, income trusts and entities considering conversion be as fully informed as possible. The Canadian REIT Handbook provides broad coverage of 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.

 
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 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.
 
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.

 
Security Breaches in the Spotlight – What Is Finance's Role in Protecting the Business?
Security Breaches in the Spotlight – What Is Finance's Role in Protecting the Business?
Today businesses are under more risk than ever from cyber attacks. The volume of attacks and their impact on businesses and their customers are dramatically growing. The malicious tools needed to accomplish high-impact cyber attacks and data breaches are increasing in capability while the cost of acquiring such tools is becoming commoditized. 2013 was the worst year thus far, with 740 million data files potentially viewed or stolen worldwide. What is more worrying is that the Internet of tomorrow will amplify the impact of a cyber attack as we embrace the Internet of Things and a more interconnected world. During this session, you will hear about the challenges organizations face in protecting themselves and what role you should play in establishing a resiliency against cyber attacks.
 
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.

 
Specialized HST/GST Course:  Public Sector Bodies (Elearning)
Specialized 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.

Public Sector Bodies include the following types of organizations: charities, public institutions and municipalities, universities, public colleges, school authorities, hospital/health care authorities and non-profit organizations.

 
Specialized HST/GST Course: Cross-Border Transactions (Elearning)
Specialized 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.

 
Specialized HST/GST Course: Financial Services (Elearning)
Specialized 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.

 
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.
 
Tax Governance – Best Practices in Managing Your Organization's Tax Risk in Today's World
Tax Governance – Best Practices in Managing Your Organization's Tax Risk in Today's World
Managing risk is not about minimizing risk, but rather is about optimizing risk and value by determining what level of risk is acceptable relative to value - and then managing and monitoring that risk. The session will discuss the growing importance of tax governance and risk management in today's world, discuss what is tax risk, review types of risk and provide some practical insights into managing tax risk.
 
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 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 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 Future of Financial Reporting: Balancing the Demand for More Understandable and Useful Reporting When Facing Increased Standards and Regulatory Complexity
The Future of Financial Reporting: Balancing the Demand for More Understandable and Useful Reporting When Facing Increased Standards and Regulatory Complexity
What is happening in the Canadian financial reporting environment? There are growing reporting trends involving integrated reporting, sustainability reporting and XBRL. Are these changes making reporting more useful or more complicated? This panel session will discuss these reporting trends, outline the pros and cons, examine the impacts on reporters, investors and readers as well as discuss the possible solutions to simplify reporting.
 
The One National Conference 2015

(en anglais seulement)

September 28-29, 2015
(optional workshops September 30)
Metro Toronto Convention Centre, Toronto, ON

The One National Conference is designed for all CPAs who want to be at the top of their game.

IN ONE MULTI-TRACK EVENT, YOU WILL:
  • be brought up to date technically
  • gain an understanding of the most critical issues and current thinking happening in the profession and the relevant regulatory regimes
  • be prepared for the implications of these issues for your organizations and clients
THE ONE 2015 WILL FEATURE SIX TRACKS:
  • leadership
  • two tracks in financial reporting and accounting
  • two tracks in management accounting and finance
  • tax
PLUS optional workshops on Day-3
9:00 a.m. - 12:00 p.m.

- Bank Agreements 101 – Important Considerations When Negotiating Credit Facilities with a Lender
- Speaking as a Leader – from Staff Meetings to Board Rooms
- Turning Strategy into Action
- Diving Deeper into IFRS 15 – Revenue from Contracts with Customers

KEYNOTE SPEAKERS TO DATE:

CPD hours

Conference - 14 CPD hours
Optional Workshop - 3 CPD hours

 
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 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.

 
Update from a Canadian Securities Commission Chief Accountant
Update from a Canadian Securities Commission Chief Accountant
This session addresses 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 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 Chair of the Canadian Accounting Standards Board
Update from the Chair of the Canadian Accounting Standards Board
This session will provide an overview of the current priorities and activities of the Canadian Accounting Standards Board.
 
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.
 
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 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 primary focus of both boards and management 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 debate whether boards and executives should be rethinking their performance objectives.
 
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.

 
Your Control Environment – How to Ensure It Remains Effective and Aligned with Your Ever–Changing Business Environment
Your Control Environment – How to Ensure It Remains Effective and Aligned with Your Ever–Changing Business Environment
This session will explore how to help management ensure their control environment remains effective and is aligned to a business environment that keeps changing. Changes could be the result of M & A, new technology, significant staff changes, or new schemes in performing frauds. Real-world examples of effective internal controls to manage a changing environment (e.g., fraud prevention) will be presented as part of the session.
 

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