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  • Directors’ Alert 2016 Ingredients for Success: Striking the right balance
    Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Navigation News Assurance Part I IFRS Part II ASPE Part III ASNPO Public sector Securities Regulations 2014 2015 2016 Directors Alert 2016 Ingredients for Success Striking the right balance Projects Publications Resources Standards Info Directors Alert 2016 Ingredients for Success Striking the right balance Feb 04 2016 Independent board directors join Deloitte specialists from around the globe to share their insights into the challenges facing boards today and the strategies they can employ to overcome those issues What should your board have on its plate in 2016 Directors Alert Ingredients for Success Striking the right balance highlights some of key challenges facing boards of directors in 2016 Each topic was developed with input from Deloitte specialists and independent directors from around the globe explores potential actions boards can take to address the issues and includes questions directors can ask management to further understand the impact these issues have within their own organization Review the Directors Alert Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015 Deloitte Global

    Original URL path: http://www.iasplus.com/en-ca/news/regulations/2016/directors2019-alert-2016-ingredients-for-success-striking-the-right-balance (2016-02-10)
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  • CDSB publishes review of environmental reporting by FTSE 350 companies
    Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Navigation News Assurance Part I IFRS Part II ASPE Part III ASNPO Public sector Securities Regulations 2014 2015 2016 CDSB publishes review of environmental reporting by FTSE 350 companies Projects Publications Resources Standards Info CDSB publishes review of environmental reporting by FTSE 350 companies Feb 04 2016 On February 4 2016 the Climate Disclosure Standards Board CDSB published a review of the annual reports of FTSE 350 companies looking at how these companies incorporate environmental issues into their strategic reports The publication identifies reporting trends and showcases examples of best practice from published reports It also sets out the CDSB s views on how regulators can enhance the enabling environment for disclosure At the launch of the report Stephen Haddrill CEO of the Financial Reporting Council FRC gave his perspective on the CDSB s findings The press release and full report are available from the CDSB website The full text of Mr Haddrill s speech is available from the FRC website Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015

    Original URL path: http://www.iasplus.com/en-ca/news/regulations/2016/cdsb-publishes-review-of-environmental-reporting-by-ftse-350-companies (2016-02-10)
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  • IESBA Nears Finalization of Revised Long Association Provisions in Ethics Code; Re-Proposes Enhancements to Address Limited Set of Remaining Issues
    limited re exposure of three remaining issues The proposals being re exposed are An increase from two to five years in the cooling off period for the engagement quality control reviewer EQCR on the audit of a listed entity and to three years on the audit of a public interest entity PIE other than a listed entity An alternative approach to the cooling off requirements for PIE audits in the Code of Ethics for Professional Accountants the Code where jurisdictions have established different but robust legislative or regulatory safeguards to address the threats to auditor independence created by long association and A revised approach to determining how long an individual should cool off after having served either as an engagement partner EP or as an EQCR or in a combination of roles for only part of the seven year period they have served as a Key Audit Partner Included in the ED are revised provisions addressing other long association proposals that the IESBA has now finalized including An increase in cooling off period for EPs from two to five years on audits of all PIEs and Additional restrictions on activities that can be performed during the cooling off period Editor s notes The original changes proposed in the IESBA exposure draft that are now finalized would include an increase in the mandatory cooling off period from two to five years for the audit engagement partner of a public interest entity and clearly define the type of activities that partners can undertake with audit clients during the cooling off period These changes have a minimal impact in Canada as the cooling off aligns with our rules Although some additional restrictions during the cooling off period resulted this would not greatly impact Canadian public companies and their auditors There is now a

    Original URL path: http://www.iasplus.com/en-ca/news/regulations/2016/iesba-nears-finalization-of-revised-long-association-provisions-in-ethics-code-re-proposes-enhancements-to-address-limited-set-of-remaining-issues (2016-02-10)
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  • FASB adds four projects to research agenda
    Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Navigation News Assurance Part I IFRS January 2014 February 2014 March 2014 April 2014 May 2014 June 2014 July 2014 August 2014 September 2014 October 2014 November 2014 December 2014 January 2015 February 2015 March 2015 April 2015 May 2015 June 2015 July 2015 August 2015 September 2015 October 2015 November 2015 December 2015 January 2016 February 2016 FASB adds four projects to research agenda Part II ASPE Part III ASNPO Public sector Securities Projects Publications Resources Standards Info FASB adds four projects to research agenda Feb 03 2016 On February 3 2016 as result of a survey of different advisory groups the Financial Accounting Standards Board FASB decided to add four new financial reporting issues in its upcoming agenda discussion paper expected in the first half of 2016 The issues to be added are Pensions and other postretirement employee benefit plans Intangible assets Distinguishing liabilities from equity and Financial performance reporting With the exception of intangible assets which the IASB currently does not address in its research projects these issues correspond with those raised by the IASB s agenda consultation respondents Although a full analysis of the 118 responses on the IASB s Web site is not available yet projects on Pensions and other postretirement employee benefit plans and Distinguishing liabilities from equity rank high among the research projects currently on the IASB s agenda Please click for the following information on the FASB s Web site Tentative Board decisions of February 3 2016 From the Chairman s Desk explaining the survey results Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015 Deloitte Global Services

    Original URL path: http://www.iasplus.com/en-ca/news/part-i-ifrs/copy_of_02/fasb-research-agenda (2016-02-10)
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  • Patchwork Regulation Threatens Global Growth and Stability
    Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Navigation News Assurance Part I IFRS Part II ASPE Part III ASNPO Public sector Securities Regulations 2014 2015 2016 Patchwork Regulation Threatens Global Growth and Stability Projects Publications Resources Standards Info Patchwork Regulation Threatens Global Growth and Stability Feb 03 2016 On February 3 2016 the International Federation of Accountants IFAC issued a report calling for political leaders and governments around the world to follow ten principles for consistent high quality global regulation to aid global economic growth While business and finance are increasingly global the report warns that important regulation is not Instead it is frequently focused on national interests which can create barriers and impediments to inclusive growth and jeopardize global financial stability The ten principles for high quality financial regulation state that regulation needs to be evidence based proportionate appropriately resourced collaboratively developed implemented consistent subject to active oversight systematically reviewed have clear objectives and be properly targeted and enforced to address intended issues Please click to access the report From Crisis to Confidence A Call for Consistent High Quality Global Regulation and a corresponding press release on the IFAC s Web site

    Original URL path: http://www.iasplus.com/en-ca/news/regulations/2016/ifac-regulation (2016-02-10)
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  • PSA Discussion Group – Report on October 27, 2015 Meeting
    Kingdom English United States English Welcome My account Logout IAS Plus Canada English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Navigation News Assurance Part I IFRS Part II ASPE Part III ASNPO Public sector 2014 2015 2016 PSA Discussion Group Report on October 27 2015 Meeting Securities Projects Publications Resources Standards Info PSA Discussion Group Report on October 27 2015 Meeting Feb 03 2016 On February 3 2016 the Public Sector Accounting Board PSAB released a detailed report about the discussions at the Group s most recent meeting The following items were discussed Sections PS 3200 PS 3250 and PS 3255 Vacation Paid in the Year of Retirement Section PS 3150 Acquisition and Development of Software Associated with Cloud Computing Sections PS 3260 Liability for Contaminated Sites Standard Setting in the Public Interest Review the detailed report on the PSAB s Web site Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of their related entities

    Original URL path: http://www.iasplus.com/en-ca/news/psas/2016/psa-discussion-group-report-on-october-27-2015-meeting (2016-02-10)
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  • Deloitte comment letter on proposed amendments to IFRS 4
    major and interrelated new standards at different times An option to defer IFRS 9 should be available for insurance activities and that a predominance criterion based on the carrying amount of liabilities is appropriate means to determine when that option should be available However we have concerns over the methodology for measuring that criterion and also disagree that it should be assessed only at the reporting entity level The proposed expiry date for the deferral approach is appropriate but recommend that the IASB conclude its deliberations on the new insurance contracts standard taking into account the inputs received from comment letters and outreach activities so that the effective date of the new standard is within this timescale In addition we do not believe that a clearly defined insurance business should be excluded from the deferral approach only because it is part of a larger group and recommend the predominance test be permitted at the reporting entity level or each level below the parent entity waterfall approach Further we provided some suggestions on how the predominance test could be modified to ensure that the temporary deferral can be applied by an appropriate population of entities Download the full comment letter below Download Related Topics Publication series Deloitte Comment Letters Projects Different effective dates of IFRS 9 and the new insurance contracts standard ED Standards IFRS 4 Insurance Contracts IFRS 9 Financial Instruments Related news Reactions to the proposed amendments intended to address concerns about the different effective dates of IFRS 9 and the forthcoming new insurance contracts standard Feb 08 2016 Summary of the December 2015 ASAF meeting Jan 22 2016 AcSB Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4 Jan 12 2016 Hoogervorst discusses major IASB projects at European Parliament meeting

    Original URL path: http://www.iasplus.com/en-ca/publications/other/comment-letters/comment-letters/2016/ed-2015-11 (2016-02-10)
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  • Directors’ Alert 2016
    Kingdom English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Publication Directory Annual Review Guide Deloitte Point of View Financial Reporting Update Webcasts Newsletters and Guides Info Directors Alert 2016 Published on Feb 04 2016 What should your board have on its plate in 2016 Directors Alert Ingredients for Success Striking the right balance highlights some of key challenges facing boards of directors in 2016 Each topic was developed with input from Deloitte specialists and independent directors from around the globe explores potential actions boards can take to address the issues and includes questions directors can ask management to further understand the impact these issues have within their own organization Download Related Topics Publication series Deloitte Point of View Related Publications Robert Bruce interviews Bringing greater clarity to leases IFRS 16 Jan 13 2016 Focus on the audit committee Jan 07 2016 Financial Reporting Alert 15 3 Employers accounting for defined benefit plans alternatives for applying discount rates to measure benefit cost Dec 21 2015 US Accounting Roundup Year in Review 2015 Dec 18 2015 All Related Contact us Acknowledgment About CFR Legal Privacy Material on this

    Original URL path: http://www.iasplus.com/en-ca/publications/publications/directors2019-alert-2016 (2016-02-10)
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