BDO Assurance Publications Feed
This is a feed of the latest BDO Assurance Publications.
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Section 3041 – Agriculture
Applies to: An agricultural producer’s agricultural inventories and productive biological assets. Transactions or events that relate to agricultural production, including the purchase of the...
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Read ArticleCOVID-19’s impact on quarterly reporting
The World Health Organization (WHO) declared COVID-19 a global pandemic in March, and as we enter May, we will start seeing the first quarterly financial statements reflecting the impact....
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Read ArticleHow to successfully apply for financing
The federal government has announced several loan programs for Canadian businesses. However, there are a number of things you must do with regard to financial reporting to successfully apply...
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Read ReportCOVID-19: Financing and the special role of boards of directors
Boards of directors and trustees play a critical role in helping businesses obtain financing during the COVID-19 outbreak. With cash flow tight, the business often needs to find financing...
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Read ArticleCOVID-19: How to get financing without an audit
The coronavirus pandemic is tightening cash flow for many industries. As a result, you may need to draw on credit lines, alter loan payment terms, or obtain additional funding. Lenders and...
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Read ArticleReporting issuers and COVID-19: Financial reporting and audit impacts
Developments surrounding coronavirus (COVID-19) continue to change daily. While every business and industry is affected, public companies are experiencing added levels of complexity to these...
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Read ArticleCOVID-19: Financial reporting and audit implications
How will COVID-19 interruptions affect accounting, financial reporting, and audit implications of your business?
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Section 3051 — Investments
Applies to: Investments subject to significant influence; Subsidiaries accounted for using the equity method in accordance with Section 1591; Interests in jointly controlled enterprises...
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Income Taxes - Future Income Taxes Method
Does not apply to: Accounting for investment tax credits (see Section 3805). Download the full publication
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ASPE at a Glance
This publication has been compiled to assist users in gaining a high level overview of Accounting Standards for Private Enterprises (ASPE) included in Part II of the CPA Canada Handbook –...
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PSAS at a Glance
This publication has been compiled to assist users in gaining a high level overview of public sector accounting standards included in the CPA Canada Public Sector Accounting Handbook as of October...
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Read ArticlePreferred Shares Are Changing—Is Your Organization Affected?
If your organization has preferred shares in its financial statements, it’s crucial to understand and proactively manage the effects of changes to accounting rules related to retractable or...
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Read ArticleIFRS 16: What It Is, Why It Matters and Why It’s Mandatory
Preparation is a process – understand the steps If your company reports under the International Financial Reporting Standards (IFRS) and you have leases, the introduction of IFRS 16 affects...
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Read ArticleSimplify complicated IFRS16 lease calculations
Get accurate and timely lease accounting services Finance teams are scrambling to fulfill the requirements of IFRS 16―complicated lease accounting calculations and subsequent journal entries....
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Introduction to Accounting Standards that Apply only to Government Not-for-Profit Organizations (the PS 4200 Series)
NOT-FOR-PROFIT ORGANIZATION (NPO) An entity, normally without transferable ownership interests, organized and operated exclusively for social, educational, professional, religious, health,...
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Section PS 2125 – First-time Adoption by Government
Section PS 2125 applies to the first set of financial statements a government component, government organization or government partnership prepares in accordance with Public Sector Accounting...
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Section PS 1201 - Financial Statement Presentation
GENERAL REPORTING PRINCIPLES A government’s financial statements must be clearly identified and an acknowledgement of the government’s responsibility for their preparation must either be...
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Section PS 3450 – Financial Instruments
A contract that creates a financial asset for one entity and a financial liability or equity instrument for another entity. Download this standard
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Section PS 3420 – Inter-entity Transactions
Accounting for and reporting transactions between public sector entities that comprise a government’s reporting entity from both a provider and recipient perspective. It may be useful to read this...
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Section PS 1300 – Government Reporting Entity
DEFINING THE GOVERNMENT REPORTING ENTITY The government reporting entity should comprise government components and those organizations that are controlled by the government. Download this standard
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