BDO Assurance Publications Feed

This is a feed of the latest BDO Assurance Publications.

  • How climate change became a business issue worth reporting

    How climate change became a business issue worth reporting

    Businesses increasingly need to report on their environmental risks to investors and lenders. Explore this booming trend.

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  • Six under-the-radar accounting pitfalls when buying a business

    Six under-the-radar accounting pitfalls when buying a business

    Learn how to spot the financial reporting surprises that pop up months after purchase—and how to tackle them.

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  • How to simplify your audit in a world of complex accounting

    How to simplify your audit in a world of complex accounting

    Complex accounting doesn’t have to make the audit process difficult. This article explains how to streamline the process.

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  • ASPE - IFRS: A Comparison Series

    ASPE - IFRS: A Comparison Series

    Are you concerned about potential differences between Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS) for your organization?

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  • Accounting Standards for Private Enterprises (ASPE) Update 2020

    Accounting Standards for Private Enterprises (ASPE) Update 2020

    Accounting Standards for Private Enterprises (ASPE) Update 2020

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  • Accounting Standards for Not for Profit Organizations Update 2020

    It was a busy year for the Accounting Standards Board (AcSB or the Board) and for Part III of the CPA Canada Handbook – Accounting: Accounting Standards for Not-for-Profit Organizations...

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  • Accounting Standards for Not-For-Profit Organizations (ASNPO) Update 2020

    Accounting Standards for Not-For-Profit Organizations (ASNPO) Update 2020

    Accounting Standards for Not-For-Profit Organizations (ASNPO) Update 2020

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  • Public Sector Accounting Standards (PSAS) Update 2020

    It has been a busy year for the Public Sector Accounting Board (PSAB or the “Board”). As was the case with many during the pandemic, the Board needed to pivot and make quick decisions to address...

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  • Financial Statement Presentation

    Fair Presentation in Accordance with GAAP Financial statements are required to present fairly in accordance with GAAP the financial position, results of operations and cash flows of an...

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  • Section 1500 – First-time Adoption

    Section 1500 applies to the first set of financial statements an entity prepares in accordance with ASPE. Download this standard

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  • Section 3031 – Inventories

    Applies to all inventories except: Contracts accounted for using the percentage of completion method (Section 3400, Revenue). Financial Instruments. Agricultural inventories held by...

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  • Section 1501 - First-time Adoption by Not-for-Profit Organizations

    Section 1501 applies to the first set of financial statements an organization prepares in accordance with accounting standards for notfor-profit organizations (ASNPO). Download this standard

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  • Section 4433 - Tangible Capital Assets Held by Not-for-Profit Organizations

    Applies to:  Section 4433 applies to accounting for tangible capital assets held by NPOs, including those recognized under Section 3065, Leases, in Part II of the Handbook.  Except as...

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  • Section 3032 - Inventories Held by Not-for-Profit Organizations

    This Section applies to accounting for inventories of a NPO. Except as stated in this Section, an NPO applies the guidance in Section 3031, Inventories1 , in Part II of the Handbook in accounting...

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  • ASPE - IFRS: A Comparison Series - Employee Benefits

    ASPE - IFRS: A Comparison Series - Employee Benefits

    In this publication we will examine the key differences between Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS) in regards to employee...

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  • ASPE - IFRS: A Comparison Series - Joint Arrangements and Associates

    ASPE - IFRS: A Comparison Series - Joint Arrangements and Associates

    In this publication we will examine the key differences between Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS) related to joint...

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  • ASPE - IFRS: A Comparison Series - Financial Statement Presentation

    ASPE - IFRS: A Comparison Series - Financial Statement Presentation

    In this publication we will examine the key differences between Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS) related to financial...

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  • ASPE - IFRS: A Comparison Series - Subsidiaries and Consolidations

    ASPE - IFRS: A Comparison Series - Subsidiaries and Consolidations

    In this publication we will examine the key differences between Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS) related to accounting for...

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  • ASPE - IFRS: A Comparison Series - Share Based Payments

    ASPE - IFRS: A Comparison Series - Share Based Payments

    In this publication we will examine the key differences between counting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS) related to share-based...

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  • ASPE - IFRS: A Comparison Series - Revenue

    ASPE - IFRS: A Comparison Series - Revenue

    In this publication we will examine the key differences between Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS) relating to revenue...

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