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The big bang, II

CA Magazine, 2012-03, Vol.145 (2), p.46

Copyright CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS Mar 2012 ;ISSN: 0317-6878 ;CODEN: CAMADJ

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  • Title:
    The big bang, II
  • Author: Burot, Katell
  • Subjects: Disclosure ; Financial statements ; Internal controls ; International finance ; International Financial Reporting Standards ; Requirements ; Special purpose entities
  • Is Part Of: CA Magazine, 2012-03, Vol.145 (2), p.46
  • Description: Canadian businesses have issued their first international financial reporting standards financial statements and most still face numerous challenges in implementing the new accounting standards on a day-to-day basis. It appears the transition exercise is far from over. The International Accounting Standards Board has more than 30 review projects on its agenda over the next few years. This, the second unavoidable wave of changes consolidation, financial instruments, leases, financial-statement presentation is already dubbed the Big Bang II in Europe. Similarly, redefining the concept of control and the disclosure requirements for special purpose entities may force enterprises to question their financing strategy and operational structure. Finally, models, information systems and business and financial processes will probably have to be reviewed. Internal controls may have to be adjusted and a change-management process implemented.
  • Publisher: Toronto: CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS
  • Language: English
  • Identifier: ISSN: 0317-6878
    CODEN: CAMADJ
  • Source: Alma/SFX Local Collection
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