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Searching Content indexed under Accounting and Audit by Stikeman Elliott LLP ordered by Published Date Descending.
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1
Fair Treatment Of Customers: CCIR And FSCO Release Finalized Guidelines
The Canadian Council of Insurance Regulators (CCIR) and the Financial Services Commission of Ontario (FSCO) have released finalized versions of their policies on the fair treatment of customers.
Canada
17 Oct 2018
2
Foreign Auditors Could Face Oversight In Canada
According to CPAB, 597 reporting issuer audits in 95 foreign jurisdictions involved a Component Auditor in 2016.
Canada
2 May 2017
3
Continuous Disclosure Guide - February 22, 2016
Over the last few years, regulators have issued a number of notices providing guidance and suggested best practices relevant to continuous disclosure...
Canada
3 Mar 2016
4
IIROC Rule Amendment To Permit Delivery Of Unaudited Summary Financial Statements Upon Client Request
The new standard summary statement of financial position will be generated by the dealer member using the Securities Industry Regulatory Financial Filings system and would be certified by the Chief Financial Officer of the dealer member.
Canada
19 Nov 2015
5
OSC Issues IFRS Tip Sheet For Investment Funds
On January 23, the OSC's Investment Funds and Structured Products Branch released a tip sheet to assist investment funds in completing their first IFRS annual statements.
Canada
6 Feb 2015
6
Disclosure Of Auditor Review Of Interim Financial Report: OSC Finds Deficiencies
The OSC released a notice reminding investment fund issuers that, where an auditor has not performed a review of an investment fund's interim financial report, s. 2.12 of NI 81-106 requires the report to be accompanied by a notice indicating that fact.
Canada
12 Dec 2014
7
CSA Adopt Transition Date For Investment Funds To Move To IFRS
The Canadian Securities Administrators announced yesterday that they have finalized changes that will transition financial reporting for investment funds to IFRS.
Canada
10 Oct 2013
8
Holiday Gift From Supreme Court Of Canada To Public Sector Pension Plan Members - A Lump Of Coal. Members Not Entitled To Pension Surplus
In a recent case, the Supreme Court of Canada, was asked to examine whether plan members had an equitable interest in the defined benefit surpluses in three federal government pension plans.
Canada
25 Jan 2013
9
OSC Identifies IFRS Areas Of Interest
Last week, the OSC's Office of the Chief Accountant published a staff notice highlighting selected areas of interest with respect to financial reporting in the era of IFRS, and identifying areas for closer examination during 2012.
Canada
7 Mar 2012
10
CSA Answer IFRS-Related Questions Regarding Accounting Policies
Last week, the Canadian Securities Administrators (CSA) issued a Staff Notice in response to questions they have received regarding disclosure about accounting policies in issuers' interim and annual MD&A.
Canada
21 Apr 2011
11
CSA Provide Update On IFRS Transition For Investment Funds
On April 12, the CSA published a notice regarding the adoption of IFRS by Canadian investment funds. As we discussed in a blog post of March 24, the CSA recently decided to delay the implementation of IFRS for investment funds to reflect the decision by the Canadian Accounting Standards Board to defer the transition to IFRS for investment companies to January 1, 2013.
Canada
21 Apr 2011
12
Reminder Regarding 30-Day Extension For First IFRS Interim Financial Reports
Issuers filing their first IFRS interim financial report should keep in mind that the filing deadline has been extended by 30 days.
Canada
20 Apr 2011
13
OSC Staff Provides Views Of Investment Fund Prospectus Disclosure
The OSC released a notice today setting out the views of OSC Staff on the disclosure required by investment funds that use Form 41-101F2 (pre-IFRS version, IFRS version) when filing prospectuses.
Canada
8 Mar 2011
14
Continuous Disclosure Guide - 2011
Over the past year, regulators have issued a number of notices providing guidance and suggested best practices relevant to continuous disclosure, most notably relating to the transition to IFRS effective January 1, 2011.
Canada
8 Mar 2011
15
Additional Set-Off Rights Against Cash Collateral Accounts - Better Be Clear
I do love the food for thought these Lehman Brothers bankruptcy cases provide. While they often turn (as this one does) on specific provisions of U.S. bankruptcy or state law, they do remind us of the importance of stating very clearly what is or is not permitted, especially when it comes to set-off.
Canada
22 Feb 2011
16
OSC Publishes Top 10 Tips for IFRS Filers
Earlier this week, the Ontario Securities Commission published an online guide to assist issuers in preparing their first IFRS interim financial report.
Canada
29 Nov 2010
17
Ontario Proposes IFRS-Related Changes to Commodity Futures Act Regulation
The Ministry of Finance recently announced proposed changes to Regulation 90 under the Commodity Futures Act to ensure consistency with IFRS terminology.
Canada
9 Nov 2010
18
CSA Release Environmental Reporting Guidance
The Canadian Securities Administrators released guidance this week to assist reporting issuers, other than investment funds, on continuous disclosure requirements relating to environmental matters.
Canada
2 Nov 2010
19
New Bankruptcy Law Amendments May Impact Securitization
On September 18, 2009, a number of amendments to Canada's Bankruptcy and Insolvency Act (BIA) and Companies Creditors Arrangement Act (CCAA) came into force.
Canada
25 Nov 2009
20
New Bankruptcy Law Amendments Will Help IP Licensees
On September 18, 2009, many long-awaited amendments to Canada's “Bankruptcy and Insolvency Act (BIA)” and “Companies' Creditors Arrangement Act (CCAA)” came into force.
Canada
22 Oct 2009
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