Grant Thornton Feed: Public companiesKeep informed, subscribe to our feed and get our latest updates.2011-11-16T12:00:00-05:00Grant Thornton Canadahttp://www.grantthornton.caurn:uuid:-resources-insights-articles-OECD_on_course_for_draft_guidance_transfer_pricing_intangible_assets_November_2011.pdf2011-11-24T09:55:27-05:00An overview of the developments that came out of the three-day conference where representatives of OECD member country tax administrations met with multinational businesses and experts to discuss the future of the transfer pricing aspects of intangible assets.
<a href="http://www.grantthornton.ca/resources/insights/articles/OECD_on_course_for_draft_guidance_transfer_pricing_intangible_assets_November_2011.pdf?jsmobile=0" >click to open PDF</a>
Alerte de votre conseiller—États financiers consolidés types 2011urn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller_Etats_financiers_consolides_type_Octobre_2011.pdf2011-11-15T12:32:15-05:00Ce bulletin Alerte de votre conseiller présente la version 2011 des états financiers consolidés types, intitulée Reporting under IFRS: Example Consolidated Financial Statements 2011 and guidance notes, (disponible en anglais seulement) qui a été publiée par l’équipe IFRS de Grant Thornton International.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller_Etats_financiers_consolides_type_Octobre_2011.pdf?jsmobile=0" >click to open PDF</a>
Adviser alert—Example Consolidated Financial Statements 2011urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_ GTI_Example_Consolidated_FS_October_2011.pdf2011-11-15T12:32:04-05:00This adviser alert accompanies “Example Consolidated Financial Statements 2011,” a publication released by the Grant Thornton International IFRS team that illustrates the look and feel of IFRS financial statements and provides a realistic example of their presentation.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_ GTI_Example_Consolidated_FS_October_2011.pdf?jsmobile=0" >click to open PDF</a>
Adviser Alert: Exposure Draft—Investment Entities urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_ED_Investment_Entities_November_2011.pdf2011-11-15T12:27:34-05:00A summary of the IASB’s proposal to define investment entities as a separate type of entity that would be exempt from the consolidation requirements of IFRS 10 Consolidated Financial Statements.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_ED_Investment_Entities_November_2011.pdf?jsmobile=0" >click to open PDF</a>
Alerte de votre conseiller—Exposé-sondage : Entités d’investissementurn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller_ES_Entites_d_investissement_Novembre_2011.pdf2011-11-15T12:27:31-05:00Un résumé du plan d’IASB qui propose de définir une entité d’investissement comme un type distinct d’entité qui serait exemptée des dispositions relatives à la consolidation de l’IFRS 10, États financiers consolidés.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller_ES_Entites_d_investissement_Novembre_2011.pdf?jsmobile=0" >click to open PDF</a>
Update on private and public company shares held in your RRSPurn:uuid:-resources-insights-articles-Update_on_private_and_public_company_shares_in_your_RRSP_October_2011.pdf2011-10-20T10:27:34-05:00If you hold private or public company shares in your RRSP, new measures originally proposed as part of the 2011 federal budget could have an impact on you.
<a href="http://www.grantthornton.ca/resources/insights/articles/Update_on_private_and_public_company_shares_in_your_RRSP_October_2011.pdf?jsmobile=0" >click to open PDF</a>
Succeeding at succession: establishing your goals and objectivesurn:uuid:-resources-insights-white_papers-GTI_Succession_goals_and_objectives_2011.pdf2011-10-17T15:16:57-05:00A Grant Thornton International white paper advising that a well-framed succession plan should include objectives that are aligned with your business strategies and goals—and then communicated to both your business and personal stakeholders.
<a href="http://www.grantthornton.ca/resources/insights/white_papers/GTI_Succession_goals_and_objectives_2011.pdf?jsmobile=0" >click to open PDF</a>
Canadian AML compliance—insights from the regulatorsurn:uuid:-resources-insights-articles-AML_compliance_regulator_update_April_2011.pdf2011-10-03T14:34:24-05:00On February 24, 2011 the Canadian chapter of ACAMS hosted a panel discussion featuring representatives from three Canadian regulators—FINTRAC, OSFI and IIROC.
<a href="http://www.grantthornton.ca/resources/insights/articles/AML_compliance_regulator_update_April_2011.pdf?jsmobile=0" >click to open PDF</a>
The results are in—BC will revert back to the combined PST/GST system urn:uuid:-resources-insights-articles-BC_to_revert_back_to_the_PST_GST_August_2011.pdf2011-08-26T15:49:22-05:00On August 5, 2011, the last of the ballots were mailed in to determine the future of BC’s sales tax system. The results are now in. With a simple majority vote of 54.73% in favour of abolishing the Harmonized Sales Tax (HST) and returning to the PST/GST system, the voters of BC have had their say.
<a href="http://www.grantthornton.ca/resources/insights/articles/BC_to_revert_back_to_the_PST_GST_August_2011.pdf?jsmobile=0" >click to open PDF</a>
IFRS newsletter (August 2011) urn:uuid:-resources-insights-accounting_standards_developments-Grant_Thornton_IFRS_newsletter_August_2011.pdf2011-08-23T10:14:48-05:00A Grant Thornton newsletter that offers a summary of some developments in International Financial Reporting Standards (IFRS) along with insights into topical issues and comments
<a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Grant_Thornton_IFRS_newsletter_August_2011.pdf?jsmobile=0" >click to open PDF</a>
International Business Report 2011—Mining hot topic: government interventionurn:uuid:-resources-insights-reports-IBR_2011_mining_hot_topic_govt_intervention.pdf2011-08-22T11:01:55-05:00Mining: The mining sector faces an uncertain future. Increasing and unpredictable|,|government intervention across the globe is adding further complexity to a sector that is already heavily laden with risk.
<a href="http://www.grantthornton.ca/resources/insights/reports/IBR_2011_mining_hot_topic_govt_intervention.pdf?jsmobile=0" >click to open PDF</a>
Bulletin de nouvelles sur les IFRS, numéro spécial (Juillet 2011)urn:uuid:-resources-insights-accounting_standards_developments-Grant_Thornton_bulletin_IFRS_juillet_2011.pdf2011-08-04T10:46:03-05:00Un bulletin d’information de Grant Thornton qui offre un résumé de certains développements concernant les Normes internationales d’information financière (IFRS) ainsi qu’un aperçu de certains sujets de l’heure et des commentaires.
<a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Grant_Thornton_bulletin_IFRS_juillet_2011.pdf?jsmobile=0" >click to open PDF</a>
IFRS newsletter special edition (July 2011)urn:uuid:-resources-insights-accounting_standards_developments-Grant_Thornton_IFRS_news_special_ed_July_2011.pdf2011-08-04T10:34:58-05:00A Grant Thornton newsletter that offers a summary of some developments in International Financial Reporting Standards (IFRS) along with insights into topical issues and comments.
<a href="http://www.grantthornton.ca/resources/insights/accounting_standards_developments/Grant_Thornton_IFRS_news_special_ed_July_2011.pdf?jsmobile=0" >click to open PDF</a>
Alerte de votre conseiller—Rapports financiers intermédiaires en IFRS – conseils pour les deuxième et troisième trimestresurn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller_rapports_financiers_intermediares_en_IFRS_conseils_pour_les_deuxieme_troisieme_trimestres_juillet_2011.pdf2011-07-26T15:54:11-05:00Un resumé d’un communiqué publié par le CVMO qui présente des conseils sur les rapports financiers intermédiaires des deuxième et troisième trimestres.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller_rapports_financiers_intermediares_en_IFRS_conseils_pour_les_deuxieme_troisieme_trimestres_juillet_2011.pdf?jsmobile=0" >click to open PDF</a>
Adviser alert—IFRS interim financial reports – Tips for Q2 and Q3urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_OSC_IFRS_Interim_financial_reports_Tips_for_Q2_and_Q3_July_2011.pdf2011-07-22T11:44:48-05:00A summary of a communication issued by the OSC, which provides tips for Q2 and Q3 interim financial reports.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_OSC_IFRS_Interim_financial_reports_Tips_for_Q2_and_Q3_July_2011.pdf?jsmobile=0" >click to open PDF</a>
Alerte de votre conseiller –États financiers consolidés intermédiaires types 2011urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_Interim_consolidated_financial_statements_May2011_FR.pdf2011-06-27T11:47:03-05:00L'équipe des IFRS de Grant Thornton International a publié la version 2011 des états financiers consolidés intermédiaires types (Example Interim Consolidated Financial Statements), disponible en anglais seulement, qui a fait l'objet d'une révision et d'une mise à jour visant à illustrer les modifications apportées aux IFRS qui sont en vigueur pour les exercices ouverts à compter du 1er janvier 2011.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_Interim_consolidated_financial_statements_May2011_FR.pdf?jsmobile=0" >click to open PDF</a>
Alerte de votre conseiller—un rappel avant le dépôt de votre premier rapport financier intermédiaire en IFRSurn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller_Rappel_premier_rapport_financier_intermediaire_IFRS_Juin_2011.pdf2011-06-17T13:55:15-05:00Un communiqué vise à rappeler aux émetteurs les éléments clés des premiers rapports financiers intermédiaires en IFRS.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller_Rappel_premier_rapport_financier_intermediaire_IFRS_Juin_2011.pdf?jsmobile=0" >click to open PDF</a>
Adviser alert—a reminder before you file your first IFRS interim financial reporturn:uuid:-resources-insights-adviser_alerts-Adviser_Alert_IFRS_OSC_A_reminder_before_you_file_your_first_IFRS_interim_FS_June_2011.pdf2011-06-17T12:29:07-05:00An alert surrounding the second communication by the OSC reminding issuers of key elements of first IFRS interim financial reports.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_Alert_IFRS_OSC_A_reminder_before_you_file_your_first_IFRS_interim_FS_June_2011.pdf?jsmobile=0" >click to open PDF</a>
Alerte de votre conseiller—Déficiences dans les premiers rapports financiers intermédiaires en IFRS déposés par les émetteursurn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller_IFRS-Deficiences_premiers_rapports_financiers_intermediaires.pdf2011-06-13T10:41:11-05:00La Commission des valeurs mobilières de l'Ontario (CVMO) a publié un communiqué qui est fondé sur son examen préliminaire des premiers rapports financiers intermédiaires en IFRS que les émetteurs ont déposés à ce jour.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller_IFRS-Deficiences_premiers_rapports_financiers_intermediaires.pdf?jsmobile=0" >click to open PDF</a>
Adviser alert—OSC filing deficiencies in issuers' first interim financial statementsurn:uuid:-resources-insights-adviser_alerts-Adviser Alert - IFRS - OSC Filing deficiencies in issuers first interim fs.pdf2011-06-09T15:34:17-05:00The Ontario Securities Commission (OSC) has issued a communication based on their preliminary review of first IFRS interim financial report filings to date.|,|Issuers who file documents with these deficiencies will be requested to re-file their interim financial reports, with revised interim CEO/CFO certificates.
<a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser Alert - IFRS - OSC Filing deficiencies in issuers first interim fs.pdf?jsmobile=0" >click to open PDF</a>