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EXPERT ADVICE AND RESOURCES

 
 
 

Exposure Draft on Identifying and Assessing the Risks of Material Misstatement

 

The AASB issued an Exposure Draft proposing the adoption of ISA 315 (Revised), with appropriate Canadian amendments. It seeks comments by November 2.

 
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New accounting standards for NFPOs

 

In March, the AcSB issued new standards on tangible capital assets, intangible assets and collections held by NFPOs.

 
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Exposure Draft – Amendments to Section 3051, Investments

 

Should the guidance relating to the cost method also apply to interests in jointly controlled enterprises accounted for using this method?

 
SUBMIT YOUR COMMENTS BY DECEMBER 5
 
 
 

E-commerce: Certain suppliers outside Canada required to collect QST

 

Beginning January 1, these suppliers must have registered for the QST and will have to collect and remit to Revenu Québec the QST on the taxable supplies of incorporeal movable property or services.

 
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Exposure Draft – Amendments to Section 3465, Income Taxes

 

The AcSB proposes to remove an outdated example and require future income tax assets and liabilities to be presented as non-current.

 
SHARE YOUR VIEWS BY DECEMBER 5
 
 
 

Audit considerations related to cryptocurrency assets and transactions

 
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