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Fraud, Going Concern, and the Expectation Gap
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Auditor Reporting – The User Perspective
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Contributions – Revenue Recognition and Related Matters
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Proposal to Modify the Canadian Public Sector GAAP Hierarchy
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PSAB’s Proposed Conceptual Framework
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PSAB's Proposed Reporting Model
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- AASB Draft Strategic Plan 2022-2025
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PSAB’s GNFP Strategy Consultation Paper II
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Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities
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PSAB’s 2022 – 2027 Draft Strategic Plan
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Business Combinations under Common Control
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Employee Benefits Phase 1 – Exposure Draft, Proposed Section PS 3251
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AcSB Draft Strategic Plan 2022-2027
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Quality Management Conforming Amendments to Other Canadian Standards
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AASB Discussion Paper – Exploring Standard-Setting Options for Audits of Less Complex Entities
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The future of standard setting
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- How are we doing? Communication and consultation activities
- Canadian Consultation: Climate-related Disclosures Exposure Draft
- Canadian Consultation: General Requirements for Disclosure of Sustainability-related Financial Information Exposure Draft
- PSAB Future Work Plan Consultation
- Survey: Prioritizing Projects in the IAASB’s Proposed Strategy and Work Plan for 2024-2027
- Scaling the Standards
- Contributions – Revenue Recognition and Related Matters
- AASB Exposure Draft – CAS 570, Going Concern
- Canadian Consultation: Agenda Priorities for Expanding the ISSB Standards
- AASB Exposure Draft, “CSSA 5000, General Requirements for Sustainability Assurance Engagements”
- AcSB’s Future Domestic Work Plan Consultation
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Accounting for Life Insurance Contracts with Cash Surrender Value
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Tools tab
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- Canadian Survey: Intangibles Research
- PSAB’s Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150”
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Narrow Scope Amendment: GAAP Designation of PSA Handbook Appendices
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Tools tab
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Information tools
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- AASB Exposure Draft, “Proposed Amendments to CAS 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements”
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CSSB Consultation on Adoption of CSDS 1 and CSDS 2 in Canada
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Tools tab
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- Post-implementation Review Assessment: PSAB’s Section PS 3430, Restructuring Transactions
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AASB 2026-2029 Draft Strategic Plan
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Survey on the Restricted Fund Method and Fund Accounting Presentation
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IPSASB Tangible Natural Resources Exposure Draft
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AASB Exposure Draft, “Proposed Canadian Standard on Related Service (CSRS 4250), Compilation Engagements on Future-oriented Financial Information and Pro Forma”
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- PSAB Re-exposure Draft – “Employee Benefits, Proposed Section PS 3251”
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Fraud, Going Concern, and the Expectation Gap
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