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  • Updated in the last six months
    employees share risk The use of such hybrid plans is increasing in many jurisdictions Such plans were not envisaged when IAS 19 was first developed Research Dec 21 2015 Accounting for Subsidiaries under the Cost Method and the Equity Method Potential Amendments to Sections 1591 and 3051 ED A project to clarify certain issues in accounting for subsidiaries under the cost method and the equity method Exposure draft Jan 31 2016 AcSB IFRS 2016 2021 Draft Strategic Plan ED The Accounting Standards Board issued an Invitation to Comment on its next strategic plan Exposure draft Dec 31 2015 Addressing Disclosures in the Audit of Financial Statements Proposed amendments to CASs 315 330 and 700 ED The proposed revisions to the standards aim to focus auditors more explicitly on disclosures throughout the audit process and drive consistency in auditor behavior in applying the requirements of the auditing standards Exposure draft Dec 31 2015 Agriculture Research The purpose of this project is to develop an accounting standard for agricultural activities Discussion paper Dec 31 2015 Amendments to National Instrument 51 101 Standards of Disclosure for Oil and Gas Activities Completed The amendments promote improved disclosure of resources other than reserves provide increased flexibility for oil and gas issuers that operate and report in different jurisdictions or recover product types not previously recognized by NI 51 101 and align NI 51 101 with the amended Canadian Oil and Gas Evaluation Handbook Finalized standard Nov 30 2015 Amendments to National Instrument 52 108 Auditor Oversight Completed The amendments will increase transparency to securities regulators regarding CPAB concerns with the quality of audits of reporting issuers Finalized standard Oct 31 2015 Amendments to National Instrument 58 101 Disclosure of Women on Boards and in Senior Management Completed The amendments are intended to increase transparency for investors and other stakeholders regarding the representation of women on boards of directors and in senior management Finalized standard Nov 30 2015 Amendments to National Instrument 45 106 Prospectus and Registration Exemptions Exemption for Rights Offerings Completed The proposed amendments would create a streamlined prospectus exemption for rights offerings by reporting issuers Completed Sep 30 2015 Amendments to National Instrument 45 106 Prospectus and Registration Exemptions Offering Memorandum Exemption Completed The proposed exemption relating to the offering memorandum is designed to facilitate early stage and small business financing Completed Oct 31 2015 Amendments to National Instrument 45 108 Prospectus and Registration Exemptions Integrated Crowdfunding Exemption Completed The proposed exemption would subject to certain conditions allow both reporting and non reporting issuers to raise money by distributing securities through registered Internet portals Finalized standard Nov 30 2015 Amendments to National Instrument 45 106 Prospectus and Registration Exemptions Prospectus Exemption for Certain Distributions through an Investment Dealer Completed This prospectus exemption allows issuers listed on a Canadian exchange to raise money by distributing securities to investors who have obtained advice about the suitability of the investment from an investment dealer Completed Jan 31 2016 Amendments to National Instrument 81 101 Mutual Fund

    Original URL path: http://www.iasplus.com/en-ca/collections/updated-in-the-last-3-months (2016-02-10)
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  • Kerry Danyluk
    mode upgrade your browser to at least Internet Explorer 9 or try using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus Canada English Global English Global Deutsch Canada English Canada Français United 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 Info Kerry Danyluk Partner National Services Toronto Canada Email Address Partner in Deloitte s National Office services Specializes in a variety of areas of IFRS ASPE and not for profit accounting Joined Deloitte as a partner in 2006 with over 20 years experience in public practice standard setting and industry 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 See Legal for additional copyright and other legal information Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited a UK private company limited by guarantee DTTL its network of member firms and their related

    Original URL path: http://www.iasplus.com/en-ca/people/ifrs-specialists/kerry-danyluk (2016-02-10)
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  • Cindy Veinot
    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 Info Cindy Veinot Partner Advisory Services Toronto Canada Email Address Has over 20 years of public accounting experience with Deloitte in both Toronto and the United States Provides advisory services to clients who are evaluating new and complex transactions adopting a new accounting standard or transitioning to a new accounting framework under IFRS US GAAP and PSAS Leads the Canadian Public Sector Centre of Excellence focusing on technical issues in the Public Sector Practice Member PSAB Conceptual Framework Task Force Has worked with clients on revenue recognition issues under multiple different accounting frameworks over the last 15 years and is currently focused on working with clients on assessing the impact of the new revenue recognition standard IFRS 15 Revenue from Contracts with Customers 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/people/ifrs-specialists/cindy-veinot (2016-02-10)
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  • Deanne Kennedy
    off compatibility mode upgrade your browser to at least Internet Explorer 9 or try using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus Canada English Global English Global Deutsch Canada English Canada Français United 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 Info Deanne Kennedy Partner National Services Toronto Canada Email Address Expert on Canadian and U S securities filings and financial reporting including MJDS reporting Responsibilities include pre filing reviews for securities documents and comment letter and providing assistance and interpretive guidance on securities filing matters 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 See Legal for additional copyright and other legal information Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited a UK private company limited by guarantee DTTL its network of member firms and their related entities DTTL and

    Original URL path: http://www.iasplus.com/en-ca/people/ifrs-specialists/deanne-kennedy (2016-02-10)
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  • Sean Morrison
    another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus Canada English Global English Global Deutsch Canada English Canada Français United 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 Info Sean Morrison Partner Leader Global IFRS and Offerings Services Toronto Canada Email Address National Leader of Global IFRS Offerings Services Group Technical editor iGAAP IFRS for Canada Contributor Business Acquisition Agreements an Annotated Guide Responsibilities include IFRS interpretations technical support and application of IFRSs with specialized focus on the accounting for business combinations goodwill and intangible assets for both attest and non attest clients Former member of the Deloitte Canada s National Audit Leadership Team 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 See Legal for additional copyright and other legal information Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited a UK private

    Original URL path: http://www.iasplus.com/en-ca/people/ifrs-specialists/sean-morrison (2016-02-10)
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  • Contact us
    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 Info Contact us Meet our editorial team Chantal Rassart CPA CA Partner CFR co leader Clair Grindley CPA CA Partner CFR co leader Diana De Acetis CPA CA Partner Content Advisor An Lam CPA CA Senior manager Technical Reviewer Stephanie Chan Lok CPA CA Manager CFR content manager Kayla Macfarlane CPA CA Manager CFR content manager Questions or comments about the Deloitte s Centre for Financial Reporting Contact us at FinancialReporting deloitte ca Looking for solutions to your financial reporting questions As our Centre for Financial Reporting is primarily an accounting news site our content authors are unable to address queries on accounting or other matters sent to our email address Instead you may prefer to contact one of our Deloitte specialists or visit www deloitte ca for information on Deloitte s services that may be useful to you or your organization Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of

    Original URL path: http://www.iasplus.com/en-ca/footer/contact-us (2016-02-10)
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  • Acknowledgment
    to at least Internet Explorer 9 or try using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus Canada English Global English Global Deutsch Canada English Canada Français United 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 Info Acknowledgment Some content in our Web site is reproduced or adapted from the CPA Canada Handbook with permission from the Chartered Professional Accountants of Canada Toronto Canada Any changes to the original material are the sole responsibility of the author and or publisher and have not been reviewed or endorsed by the Chartered Professional Accountants of Canada 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 See Legal for additional copyright and other legal information Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited a UK private company limited by guarantee DTTL its network of member

    Original URL path: http://www.iasplus.com/en-ca/footer/acknowledgment (2016-02-10)
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  • Legal
    functionality of our site is not supported on your browser version or you may have compatibility mode selected Please turn off compatibility mode upgrade your browser to at least Internet Explorer 9 or try using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus Canada English Global English Global Deutsch Canada English Canada Français United 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 Info Legal View Legal Notice 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 See Legal for additional copyright and other legal information Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited a UK private company limited by guarantee DTTL its network of member firms and their related entities DTTL and each of its member firms are legally separate and independent entities DTTL also referred to as Deloitte Global does not

    Original URL path: http://www.iasplus.com/en-ca/footer/legal (2016-02-10)
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