IAS Plus (Deloitte) features an extensive collection of news and resources about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and international accounting and auditing developments. With IAS Plus, you have access to: A news page (updated almost daily), as well as an archive of past news An extensive library of global ..
Published on: 30 Oct 2019 Deloitte’s Global IFRS Office has released International GAAP Holdings Limited — Model financial statements for the year ended 31 December 2019. These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2019 by an entity that is not a first-time adopter of IFRSs. They illustrate the ..
A cryptocurrency is a digital asset designed to work as a medium of exchange that uses strong cryptography to secure financial transactions, control the creation of additional units, and verify the transfer of assets. There are a number of publications dealing with the accounting and financial reporting issues that arise with respect to cryptocurrencies. Some ..
This paper was prepared by the Chartered Professional Accountants of Canada (CPA Canada) and the American Institute of CPAs (AICPA). It provides some additional insight into blockchain technology and its impact on the audit and assurance profession. Although the paper was prepared in 2017, it still provides valuable foundational in..
CPA Canada has prepared a publication that looks at blockchain technology and allows you to familiarize yourself with the potential implications, opportunities and risks for capital markets and reporting. “Awareness and understanding of the potential impact of emerging technologies are critical to the success of Chartered Professional Accountants (CPAs) as business leaders and trusted advisors ..
If anything is going to change the face of accounting in the future, it will be blockchain technology. It’s important that accountants become familiar with the concepts and implementation to ensure that they don’t become redundant as the technology develops. Here’s a paper from the ICAEW which is a world-leading professional membership organization that promotes, ..