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Existing economic conditions and uncertainty increase the risk of investors having to recognize an impairment loss for interests held in associates and joint ventures accounted for by the equity method. In this memorandum, we provide key reminders for complying with requirements in IAS 28, Investments in Associates.

In 1998, an accounting fraud was discovered at Philip Services Corp. ("Philip"), a publicly traded company.

Real estate deals are constantly evolving, mirroring the developments occurring in economics, markets, and investors.

The IASB has issued IFRS 15, Revenue from Contracts with Customers, effective for annual reporting periods beginning on or after January 1, 2017.

The IASB and FASB met last month to discuss their joint project on revenue recognition. We outline the key decisions below.

Leveraged donation programs sound like the perfect option for budding philanthropists: Put $100 in, get $160 back, and your favourite charity gets a large donation. A win-win scenario? Not according to the Canada Revenue Agency.

Scandalous accounting frauds during the past decade precipitated a strengthening of the corporate governance system.

Is your business considering an exit? Here are our seven tips to set your business up for success.

The Canadian Securities Administrators (CSA) are requesting comments on proposed amendments to National Instrument 52-112—Non-GAAP and Other Financial Measures Disclosures (NI 52-112) and related instruments and policies (Proposed Amendments).

Glass, Lewis & Co. (Glass Lewis) recently released its annual voting guidelines for the 2021 proxy season, which include the requirement for TSX-listed issuers to have at least two female board...

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.

The process of handling a customs verification can be an extraordinarily difficult undertaking for the uninitiated. There are several types of customs verifications in Canada.

KPMG announced earlier this year that Blue J is its alliance partner, helping the accounting firm develop AI-powered solutions to empower its tax teams.

Canadians have been blindsided by the COVID-19 health and economic crisis. The impact has been swift, painful, and enduring.

Given that many (although certainly not all) not-for-profit corporations ("NFPs"), both charitable and non-charitable, have a December year end and are preparing for their year end financial reporting, we thought it timely to provide a reminder about the financial disclosure requirements contained in their governing corporate legislation.