BDO Assurance Publications Feed
This is a feed of the latest BDO Assurance Publications.
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Read ArticleHow 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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Read ArticleSix 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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Read ArticleHow 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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Read ArticleASPE - 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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Read ArticleAccounting 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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Read ArticleAccounting 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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Read ArticleASPE - 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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Read ArticleASPE - 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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Read ArticleASPE - 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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Read ArticleASPE - 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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Read ArticleASPE - 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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Read ArticleASPE - 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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