BDO Assurance Publications Feed

This is a feed of the latest BDO Assurance Publications.

  • 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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  • COVID-19’s impact on quarterly reporting

    COVID-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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  • How to successfully apply for financing

    How 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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  • COVID-19: Financing and the special role of boards of directors

    COVID-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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  • COVID-19: How to get financing without an audit

    COVID-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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  • Reporting issuers and COVID-19: Financial reporting and audit impacts

    Reporting 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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  • COVID-19: Financial reporting and audit implications

    COVID-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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  • Preferred Shares Are Changing—Is Your Organization Affected?

    Preferred 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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  • IFRS 16: What It Is, Why It Matters and Why It’s Mandatory

    IFRS 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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  • Simplify complicated IFRS16 lease calculations

    Simplify 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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