The February 2012 issue from the AcSB includes articles on topics of interest to stakeholders.

Issued in February 2012, this is a special edition of Grant Thornton's (Canada) IFRS Newsletter dealing with IFRS 13, Fair Value Measurement.

This is the March 2012 issue of a Grant Thornton (Canada) IFRS Newsletter that offers a summary of some developments in International Financial Reporting Standards (IFRS) along with insights into topical issues and comments.

Recent evidence indicates that the concept of sustainability — also known as corporate social responsibility (CSR), corporate responsibility (CR), or triple bottom line (TBL) reporting — is gaining momentum in the business world. Although aimed at U.S. CPAs, the direction in the article is equally valid for CGAs.

This update, from the International Accounting Standards Board (IASB), is published on ifrs.org after every board meeting and summarizes developments from the meeting held jointly with the FASB. It is part of a regular series issued by the IASB.

Association events and seminars bring CGAs, students and other professionals together for valuable learning and networking. The Events pages present detailed descriptions of PD opportunities and special events around Alberta as well ...

Leasing is a popular financing option for companies. However, the way leasing transactions have been structured in the past has caused major variations in the presentation of financial statements. There have been two leasing options available to companies...

Leasing is a popular financing option for companies. However, the way leasing transactions have been structured in the past has caused major variations in the presentation of financial statements. There have been two leasing options available to companies:

Which path should private companies choose: GAAP for Private Enterprises (ASPE) or International Financial Reporting Standards? While IFRS is the only option for publicly accountable enterprises… profit-oriented private companies can generally choose between GAAP for Private Enterprises or IFRS. Are you ready to choose?

The new accounting standards apply to all entities that meet the Accounting Standards Board’s (AcSB)’s definition of a non-publicly accountable enterprise (NPAE). Essentially an NPAE is a profit-oriented entity operating in the private sector that has not issued debt or equity instruments in a public market and is not planning on doing so in the near term. In addition...