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Category Archives: Disclosure
Debit balances on non-controlling interests – what does it all mean?
by John Hughes I’ve written in the past about one aspect of accounting for non-controlling interests. Neptune Technologies & Bioresources Inc. provides an excuse to cover off some other aspects of the issue: The second issue mentioned by Neptune – … Continue reading
Posted in Consolidation, Disclosure, IFRS
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Disclosures about business combinations – not all equally helpful
by John Hughes Let’s return to the recent notice issued by the OSC’s Office of the Chief Accountant, OSC Staff Notice 52-720 Office of the Chief Accountant Financial Reporting Bulletin. I’ve already written about the section on disclosures of critical … Continue reading
Disclosing judgments and uncertainties: cutting away the fat
by John Hughes The OSC’s Office of the Chief Accountant has issued OSC Staff Notice 52-720 Office of the Chief Accountant Financial Reporting Bulletin, highlighting various financial reporting areas of interest and “(identifying) topics that we are interested in examining more closely … Continue reading
Posted in Disclosure, IFRS, Securities Regulation
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Losing the excess baggage (and the good stuff inside it?)
by John Hughes A Joint Oversight Group of the Institute of Chartered Accountants of Scotland and the New Zealand Institute of Chartered Accountants has issued a report titled Losing the excess baggage – reducing disclosures in financial statements to what’s … Continue reading
Posted in Disclosure, IFRS
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From down under…
by John Hughes The Securities Commission of New Zealand has issued a report on the most recent results of its ongoing Financial Reporting Surveillance Programme, based on reviewing the IFRS statements of 24 issuers. That’s obviously not a large sample … Continue reading
Knocking our socks off? – the unappreciated possibilities of IFRS disclosures
by John Hughes Tom Selling, in his consistently intriguing and educational Accounting Onion blog, recently published some thoughts about the FASB and IASB’s “preliminary views” exposure draft on their joint financial statement presentation project, and in particular on the FASB … Continue reading