Resources

The AcSB invites you to share your input on its Subsequent Measurement of Goodwill and Acquired Intangible Assets project to address challenges faced by private enterprises and not-for-profit organizations.

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch our recorded webinar to learn about current projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting, including topics such as Insurance Contracts with Cash Surrender Value, Scaling the Standards, Contributions, and Revenue – Upfront Non-Refundable Fees or Payments. 

The size and complexity of Canada’s private enterprises, not-for-profit organizations, and pension plans are varied. Could changing the existing accounting standards through scaling better meet the needs of those who develop financial statements for these types of entities – and those who use them? Watch our recorded webinar for more on what scaling our standards means and a general update on our other domestic projects.

Are you applying the new agriculture standard for private enterprises? Do you plan to measure your agricultural inventories using net realizable value? Read this easy-to-understand resource to support your financial statement preparation process.

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch our recorded webinar on demand to learn more about current accounting standards projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting.

Read our In Brief for an overview of Exposure Draft, Customer’s Accounting for Cloud Computing Arrangements. The proposals aim to simplify the accounting for cloud computing arrangements while ensuring entities can provide relevant information to their users. Share your feedback by attending our virtual roundtable on June 1 or June 7, and by submitting a comment by June 20, 2022. 

Are you a Canadian private enterprise, not-for-profit organization, pension plan or an advisor to one? Watch this webinar to learn about amendments in Part II, III and IV of the CPA Canada Handbook, including topics such as accounting for retractable or mandatorily redeemable shares, not-for-profit combinations, and amendments to pension plan accounting.

Since the launch of our Framework for Reporting Performance Measures in December 2018, the world has witnessed significant change. With increased activity and momentum around sustainability reporting - as well as a new National Instrument on other financial measure disclosures from the CSA - disclosure of performance measures  is more relevant today than ever. To help you prepare for year-end reporting while navigating these changes, we revised our Framework for Reporting Performance Measures.

The COVID-19 pandemic continues to cause considerable deterioration in economic conditions for many organizations. With significant organizations profiled in news stories for insolvencies, bankruptcies, and other financial difficulties, it’s more important than ever to keep going concern top of mind. Use our going concern resources to help navigate potential challenges associated with going concern assessments.

The COVID-19 pandemic has contributed to both an entities’ operating and forecasted losses. Read this easy-to-understand resource to help you consider if these changes indicate that long-lived assets are impaired in accordance with ASPE.