Financial Reporting & Assurance Standards (FRAS) Canada Corner
FRAS Canada Corner is a quarterly update from Canada's financial reporting and assurance standards-setting boards: the Accounting Standards Board (AcSB), the Auditing and Assurance Standards Board (AASB), and the Public Sector Accounting Board (PSAB).
These updates focus on the Boards' meeting discussions, commentary on proposed standards, and status updates on active projects. Information discussed at Board meetings has been organized by topic. The column reflects Board decisions and discussion topics available at the time of publication.
Learn more about the topics from our podcasts, videos, and other features as well as the latest information on the Boards' activities at FRASCanada.ca.
La rubrique « Bulletin de NIFC Canada » fait le point, à chaque trimestre, sur les travaux des conseils canadiens de normalisation en matière d'information financière et de certification : le Conseil des normes comptables (CNC), le Conseil des normes d'audit et de certification (CNAC) et le Conseil sur la comptabilité dans le secteur public (CCSP).
Le bulletin offre des comptes rendus des discussions lors des réunions des conseils, présente des observations sur les normes proposées et fait le point sur des projets en cours. Il reflète les décisions et sujets de discussion des conseils au moment de la publication. Les discussions des conseils sont organisées par sujet.
Le site Web NIFCCanada.ca offre de plus amples renseignements ainsi que des balados, des vidéos et les plus récentes nouvelles relatives aux activités des conseils.
INTERNATIONAL ACTIVITY
IFRS Foundation Trustees Announce International Sustainability Standards Board
On November 3, 2021, IFRS Foundation Trustees announced the formation of the new International Sustainability Standards Board (ISSB) and two other significant developments at the United Nations Climate Change Conference (COP26) in Glasgow, Scotland.
The Trustees also announced their commitment to consolidating the Climate Disclosure Standards Board and the Value Reporting Foundation with the new ISSB. They will publish prototype climate and general disclosure requirements developed by their Technical Readiness Working Group, a group formed to do preparatory work for the new Board.
The ISSB's new standards will enable companies to provide comprehensive sustainability information for the global financial markets. The new Board will have a global presence, with offices in Frankfurt and Montréal responsible for key functions supporting the new Board and enabling deeper cooperation with regional stakeholders.
STANDARD SETTING IN CANADA
We Invite Your Comments: The Independent Review Committee on Standard Setting in Canada's Consultation Paper
- establishing a Canadian sustainability standards board;
- public interest considerations and responsibilities to Indigenous Peoples in the development of standards;
- governance and oversight framework of the Canadian standard-setting system; and
- timeliness and responsiveness of the current accounting, auditing, and assurance standard-setting processes.
Respond by submitting a comment letter or by taking part in the Committee's online activities via Connect.FRASCanada.ca. The response deadline is March 31, 2022. Help the Committee shape its final recommendations report.
Media Release—What an ISSB Means for Canada
The need for a Canadian sustainability standards board is clearer than ever, says Edward J. Waitzer, Chair of the Independent Review Committee on Standard Setting in Canada. Read the media release to learn more.
AcSB
IFRS Standards
Disclosure Initiative—Targeted Standards-Level Review
When it met on October 13–14, 2021, the AcSB discussed the key points to include in its response letter to the IASB's Exposure Draft, “Disclosure Requirements in IFRS Standards–A Pilot Approach.” As part of the discussion, the Board considered stakeholder feedback obtained through its outreach on this project, including a targeted user event. The Board will discuss a draft of its response letter at its meeting in November 2021.
At its meeting on November 10–11, the AcSB discussed its draft response letter to the IASB's Exposure Draft and provided staff with comments to incorporate into the final letter. The Board submitted its response letter to the IASB by the December 15, 2021, deadline.
Visit the Disclosure Initiative–Targeted Standards-level Review of Disclosures project page to learn more.
Disclosure Initiative—Subsidiaries without Public Accountability
During its November meeting, the AcSB received an overview of the IASB's Exposure Draft, “Subsidiaries without Public Accountability: Disclosures.”
The AcSB discussed whether to respond to the Exposure Draft and decided to issue a response letter on the scope of the proposals as the proposals could benefit a broader group of Canadian stakeholders based on feedback on the Board's 2022–2027 Draft Strategic Plan. The Board encouraged stakeholders to share their views on the Exposure Draft by submitting their response letters to the IASB and AcSB. The response letters were due in January 2022.
Management Commentary
When it met on October 13–14, 2021, the AcSB discussed a plan to respond to the IASB's Exposure Draft, “Management Commentary.” The Board also discussed key points to include in its response letter. The Board will discuss a draft of the response letter at its meeting in November 2021.
At its meeting on November 10–11, 2021, the AcSB discussed its draft response letter to the IASB's Exposure Draft and provided staff with comments to incorporate into the final letter.
On November 18, 2021, the AcSB responded to the IASB's Exposure Draft, issued in May 2021. The AcSB's letter expressed support for the IASB's project to update the existing Management Commentary Practice Statement. Specifically, the AcSB commented on aspects of the proposals, including the users of management commentary, materiality, and the statement of compliance.
Learn more by visiting the Management Commentary project page.
Post-Implementation Review of IFRS 9
When it met on October 13–14, 2021, the AcSB received an education session on the IASB's Request for Information, “Post-implementation Review of IFRS 9–Classification and Measurement.” The Board also discussed a plan to respond to the Request for Information.
At its meeting on December 6–7, 2021, the AcSB received an update of outreach activities and feedback heard from stakeholders on the IASB's Request for Information. The AcSB encouraged stakeholders to share their views on the Request for Information by submitting comment letters to the IASB and AcSB. The response letters were due in January 2022.
The AcSB will discuss a draft of its response letter at its meeting in January 2022.
Stay up to date on this project and visit the project page for the Post-implementation Review of IFRS 9.
Classification of Debt with Covenants as Current or Non-current
When it met on December 6–7, 2021, the AcSB received an overview of the IASB's Exposure Draft, “Non-current Liabilities with Covenants: Proposed amendments to IAS 1,” and discussed a plan to respond.
The AcSB encourages stakeholders to share their views on the Exposure Draft by submitting their response letters to the IASB by March 21, 2022, with a copy to the AcSB. If respondents would like the Board to consider their comments before it finalizes its letter to the IASB, they should submit their response letters to the AcSB before March 4, 2022. The AcSB will discuss a draft of its response letter at its meeting in February 2022.
Visit the project page for Non-current Liabilities with Covenants–Proposed Amendments to IAS 1 to learn more.
IFRIC Tentative Agenda Decision
Cash Received Via Electronic Transfer as Settlement for a Financial Asset
At its meeting on October 13–14, 2021, the AcSB discussed the IFRS Interpretation Committee's Tentative Agenda Decision on “Cash Received via Electronic Transfer as a Settlement for a Financial Asset (IFRS 9).” Normally, the staff responds to tentative agenda decisions. However, the Board decided to respond to this one because the proposals are expected to have a pervasive impact on Canadian stakeholders.
During its November meeting, the AcSB discussed its draft response letter to the Interpretation Committee's tentative agenda decision and provided staff with comments to incorporate into the final letter. The Board submitted its response letter by the November 25, 2021, deadline.
Standards for Private Enterprises and Not-for-Profit Organizations
Cloud Computing Arrangements
When it met on October 13–14, 2021, the AcSB continued its discussions on developing proposals to address the issues regarding the customer's accounting for fees paid in a cloud computing arrangement and the related implementation costs.
The AcSB tentatively decided at its September 2021 meeting to develop guidance that would allow entities to capitalize directly attributable implementation costs in a situation in which the cloud computing arrangement is a software service. At this meeting, the Board discussed how an entity should present such costs in the financial statements. The Board considered various balance sheet presentation options and tentatively decided that an entity should present such costs as prepaid expenses.
In addition, the AcSB considered a revised simplification approach aimed at permitting entities to expense the amounts in a cloud computing arrangement without having to perform a complex analysis of the arrangement. The Board directed staff to seek input from its Private Enterprise Advisory Committee and Not-for-Profit Advisory Committee on the approach developed to date to determine if the approach achieves the intended simplification objective.
At its meeting on December 6–7, 2021, the AcSB discussed the Committees' feedback on proposals to address the customer's accounting for fees paid in a cloud computing arrangement, including related implementation costs. The Board also reviewed a preliminary draft of the accounting guideline.
The AcSB tentatively decided to provide an optional simplification approach to permit an entity to expense as incurred all intangible elements in a cloud computing arrangement. If the simplification approach is not applied, the Board tentatively decided to also provide an accounting policy choice to account for certain directly attributable implementation costs when the arrangement is considered a software service. The accounting policy choice will allow entities either to expense as incurred or to capitalize these costs as prepaid expenses.
The AcSB then discussed the proposed guidance in the accounting guideline for analyzing a cloud computing arrangement for the various goods and services received. The Board directed staff to redraft the proposed guidance to include using judgment in determining the extent of analysis needed.
The AcSB also discussed the proposed disclosure and transition requirements. The Board tentatively decided not to allow prospective application of the accounting guideline to improve comparability between the financial statements of different preparers. The Board directed staff to explore a modified retrospective transition method.
The AcSB's next step is to review a revised draft of the accounting guideline and other information to include in the exposure draft. The Board plans to issue the exposure draft in the first quarter of 2022, with a 90-day comment period.
Stay up to date by visiting the Cloud Computing Arrangements project page.
Parts II and III Priorities and Changes in Other Frameworks
- US GAAP issued by the FASB;
- IFRS Standards issued by the IASB; and
- not-for-profit specific amendments made to:
- ○
New Zealand GAAP issued by the New Zealand Accounting Standards Board;
- ○
Australian accounting standards issued by the Australian Accounting Standards Board; and
- ○
UK GAAP issued by the United Kingdom's Financial Reporting Council.
- ○
The AcSB agreed with the Committees' recommendation to include accounting for onerous contracts on the list of topics considered for the Board's future projects. The Board also decided to consider the amendments made to IFRS 9 Financial Instruments included in the 2018–2020 Annual Improvements to IFRS Standards in a future annual improvements project.
The AcSB also discussed the projects currently on its future project list. The Board decided to defer conducting post-implementation reviews on Section 1591, Subsidiaries, and Section 3056, Interest in Joint Arrangements, in consideration of existing feedback on these Sections. The Board will continue to assess the priority of the projects as part of its ongoing discussion on its 2022–2023 Annual Plan.
Interest Rate Benchmark (IBOR) Reform
- discontinued hedging relationships to be reinstated when that hedging relationship is discontinued solely due to IBOR reform, and the entity would not have been permitted to discontinue that hedging relationship if these amendments had been applied; and
- enterprises to disclose the nature and the carrying amount of the financial instruments that are subject to IBOR reform.
The AcSB recognizes the urgency of the amendments and is currently in the process of balloting. The Board plans to issue the final amendments into the CPA Canada Handbook on February 1, 2022. The amendments will apply to annual financial statements ending on or after February 1, 2022, with earlier application permitted, including in financial statements not yet authorized for issue.
Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement
When it met on December 6–7, 2021, the AcSB discussed questions raised by stakeholders with applying the retractable or mandatorily redeemable shares amendments that are effective for fiscal years beginning on or after January 1, 2021. The Board considered various tax planning arrangements that its Private Enterprise Advisory Committee discussed on October 27, 2021.
After considering the Committee's advice, the AcSB decided not to pursue additional standard setting to clarify the amendments. The Board suggests that stakeholders consider the previously issued Basis for Conclusions, podcast series, and webinar that provide guidance on applying judgment when implementing the amendments. The Board will continue to monitor the implementation of the amendments and take additional action as needed. The Board encourages stakeholders to raise any implementation concerns using its Contact Us form.
Learn more at the project page for Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement.
Standards for Pension Plans
- determining whether a statement of changes in pension obligations for defined contribution plans is required;
- determining the split or amalgamation date for pension plans;
- accounting for guaranteed annuity contracts (commonly known as “buy-in and buy-out” contracts);
- presentation of combination pension plans; and
- disclosing risks for investments in master trusts.
The AcSB expects to issue the exposure draft no later than March 1, 2022, with an anticipated comment period deadline of June 15, 2022.
For more information, visit the Pension Plans project page.
Due Process
AcSB's Advisory Committees, Pension Plan Working Group, and Insurance Transition Resource Group
During its meeting on November 10–11, 2021, the AcSB received feedback on the discussions at recent meetings of its Not-for-Profit Advisory Committee, Private Enterprise Advisory Committee, and Pension Plan Working Group.
At its December meeting, the AcSB received feedback on the discussions at recent meetings of its Insurance Transition Resource Group, Private Enterprise Advisory Committee, and User Advisory Committee.
IFRS Discussion Group. Topics discussed at the September 22, 2021, meeting included costs necessary to sell inventories, accounting for cryptoassets held on behalf of others, and issuer's accounting for green bonds.
Not-for-Profit Advisory Committee. Topics discussed at the October 19 and November 9, 2021, meetings included contributions, amendments to other frameworks, implementation of Accounting Standards for Not-for-Profit Organizations, and cloud computing arrangements.
Private Enterprise Advisory Committee. Topics discussed at the October 27, 2021, meeting included application issues that have arisen in practice relating to interests in joint arrangements and retractable or mandatorily redeemable shares issued in a tax planning arrangement. At its December 2021 meeting, the AcSB discussed these topics and educational tools to assist stakeholders in the implementation of this amendment.
At its meeting on November 18, 2021, the Committee discussed cloud computing arrangements and a question raised on the related party amendments to Section 3856, Financial Instruments.
Pension Plan Working Group. Topics discussed at the October 27, 2021, meeting included issues raised with Section 4600, Pension Plans, and proposals to include in the exposure draft.
Insurance Transition Resource Group. At its meeting on November 25, 2021, the Group discussed the IASB's Post-implementation Review of IFRS 9.
User Advisory Committee. At its meeting on November 16, 2021, the Committee discussed the IASB's Post-implementation Review of IFRS 9, the Canadian Security Administrator's (CSA) proposed National Instrument (NI) 51-107, Disclosure of Climate-related Matters, the classification of debt with covenants as current or non-current, and a study of the current practice of net-zero reporting in Canada.
Annual Plan
When it met on October 13–14, 2021, the AcSB received a quarterly update on the activities relating to its 2021–2022 Annual Plan. No changes were identified at this time. The Board will carry on with its planned activities and monitor for changes in the environment to ensure its activities continue to address stakeholders' needs.
At its meeting on December 6–7, 2021, the AcSB discussed an initial draft of its annual operating plan for the year beginning on April 1, 2022.
The AcSB made preliminary decisions on the activities to undertake in 2022–2023, including considering the new activities to add to its workplan related to Accounting Standards for Private Enterprises and Accounting Standards for Not-for-Profit Organizations. The Board will continue to evaluate its activities in the coming months to consider the activities required to achieve the strategies outlined in its next Strategic Plan, which takes effect on April 1, 2022.
The AcSB will continue discussions at its January 2022 meeting and plans to approve the 2022–2023 annual plan in March 2022.
Draft Strategic Plan
During its meeting on October 13–14, 2021, the AcSB began discussing stakeholders' feedback received to date from completed outreach activities on its 2022–2027 Draft Strategic Plan. The Draft Strategic Plan was open for comment until October 15, 2021.
The AcSB began discussing the nature and extent of research regarding its proposed strategies related to the preface and scalability, as set out in the 2022–2027 Draft Strategic Plan. The Board plans to continue this discussion at its meeting in January 2022.
When it met in November, the AcSB continued discussing stakeholder feedback from outreach activities and comment letters on its 2022–2027 Draft Strategic Plan. The Board also discussed whether due process was met, including whether sufficient stakeholder feedback was received. The Board concluded due process was met and that no further outreach activities were required.
During its meeting on December 6–7, 2021, the AcSB discussed a revised draft of its 2022–2027 Strategic Plan, which was updated based on feedback from stakeholders. The Board will discuss the next draft at its meeting in January 2022. The Accounting Standards Oversight Council (AcSOC) will also discuss the next draft at a special meeting in January 2022.
The AcSB expects to issue the final 2022–2027 Strategic Plan on March 31, 2022. For more information, visit the AcSB Strategic Plan project page.
Due Process Manual
- the due process for Accounting Guidelines;
- the process for when a Board member dissents on issuing a consultation paper, an Exposure Draft, a new standard or an amendment; and
- the length of the comment period for Exposure Drafts.
The AcSB provided staff with comments to incorporate into the revised Due Process Manual. The Board intends to publish the revised Due Process Manual after engaging with the AcSOC on the changes.
Translation
At its meeting on November 10–11, 2021, the AcSB continued to discuss the process for translating nonauthoritative materials and the types of documents that are helpful and/or required for stakeholders to implement accounting standards. The Board acknowledges the need for more nonauthoritative materials to be available to stakeholders and will continue the discussion at a future meeting.
Relevance of Financial Reporting
Disclosure of Climate-Related Matters
When it met on December 6–7, 2021, the AcSB received an overview of the CSA's proposed NI 51-107, Disclosure of Climate-related Matters. The Board discussed the interaction of the proposals with the financial statements of reporting issuers. The Board also discussed feedback from its User Advisory Committee on the proposals.
The AcSB decided on the key points to include in its response letter to the CSA. The Board will approve its response letter at its meeting in January 2022.
Revised—Framework for Reporting Performance Measures
Since the launch of our Framework for Reporting Performance Measures in December 2018, the world has witnessed significant change. With increased activity and momentum around sustainability reporting, as well as a new National Instrument on other financial measure disclosures from the CSA, disclosure of performance measures is more relevant today than ever. To help you prepare for year-end reporting while navigating these changes, we revised our Framework for Reporting Performance Measures.
Audio, Podcasts, and Other Features
UK Endorsement Board and the AcSB of Canada Commit to Ongoing Collaboration
On November 17, 2021, the UK Endorsement Board (UKEB) and the AcSB held their first-ever bilateral meeting. The virtual meeting provided an opportunity for the Boards to exchange views on some IASB projects.
CPA Canada Handbook Update—Accounting: Section 3065, Leases
Section 3065, Leases, was amended on December 1, 2021, to extend the optional relief by one year for both lessees and lessors on accounting for rent concessions received or granted as a result of the COVID-19 pandemic. This amendment is effective for fiscal years ending on or after December 31, 2021. Earlier application is permitted, including in financial statements not yet authorized for issue. For more details, visit the Leases project page.
2023 IASB Research Forum—Call for Academic Research Papers
- recognition;
- measurement and disclosure of internally generated assets and new types of intangibles;
- sustainability reporting;
- pollutant pricing mechanisms; and
- cryptocurrencies.
For more information and details on how submit papers, read the Call for Papers. Submit papers by March 31, 2023.
AASB
Canadian Standards on Quality Management
Quality Management—Conforming Amendments
- the requirement to disclose that the firm applies Canadian Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, in practitioners' reports for related services engagements, including implications for those who are not professional accountants; and
- whether requirements for quality management in Canadian Standard on Assurance Engagements (CSAE) 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information, and CSAE 3001, Direct Engagements, should be expanded to more closely align with requirements for quality management in Canadian Auditing Standard (CAS) 220, Quality Management for an Audit of Financial Statements.
The AASB will continue to discuss issues and will review an implementation risk matrix at its upcoming meetings.
Visit the Quality Management project page for more details.
Assurance and Related Services Standards (Other than CASs)
Evolution of Assurance
During its October 15–18 meeting, the AASB received an update on the development of extended external reporting (EER) reference materials to support the Board's EER guidance issued in August 2021. The update discussed the nature of the content and where it would be best located for practitioners.
For more information, visit the Frequently Asked Questions (FAQs)–EER resource page.
Future-Oriented Financial Information
- the scope of the new CSRS;
- the description of a FOFI compilation engagement;
- the practitioner's knowledge of the entity and its environment; and
- the implications of the absence of a FOFI accounting framework.
Other
AASB Processes—Consideration of the IAASB Framework for Activities
At its October meeting, the AASB discussed the IAASB's Framework for Activities and considered its impact on the AASB's processes.
Complexity, Understandability, Scalability, and Proportionality
When it met in October, the AASB provided input to the IAASB members from Canada on a draft “Frequently Asked Questions on Audit Documentation” document prepared as part of the IAASB's Complexity, Understandability, Scalability, and Proportionality initiative.
Emerging Issues
- a global study on standardization in sustainability assurance;
- a potential prototype climate-disclosure standard;
- guidance on accessing and verifying information or data in an audit;
- examples of new technology assisting with auditing remotely or more efficiently; and
- an upcoming Independence Standing Committee discussion paper on Provincial Independence Rules for agreed-upon procedures engagements.
The AASB also identified and prioritized emerging issues that Board members encounter in their day-to-day work that may have a public interest need or benefit and that are within the Board's remit. The Board also discussed possible actions to include in the 2022–2023 Annual Plan to address the priority topics.
International Ethics Standards Board for Accountants' Public Interest Entity Definition
- the IESBA's proposal for transparent public reporting when the firm applies the enhanced independence requirements for public interest entities;
- key aspects of the IAASB's draft project proposal, including scope, objectives, and timeline; and
- the IAASB's proposed case-by-case approach to determining whether current differential requirements for listed entities should be expanded to apply to all categories of public interest entities, and the impact of adopting the definition of “publicly traded entity” to replace “listed entity” in the IAASB's standards.
Technology Framework
- the scope of what would be monitored related to emerging technologies;
- the process for monitoring the emerging technology landscape;
- considerations for assessing the impact of each issue;
- the possible actions the Board may take to resolve potential issues; and
- when and how issues will be reported to the Board.
Audio, Podcasts, and Other Features
Joint News Release for ACCA, CA ANZ, CPA Canada, and AASB Report (Closing the Expectation Gap in Audit—The Way Forward on Fraud and Going Concern: A Multi-stakeholder Approach)
In a new joint report on the audit expectation gap, the Association of Chartered Certified Accountants (ACCA), Chartered Accountants Australia and New Zealand (CA ANZ), CPA Canada, and the AASB provide recommendations for regulators, standard setters, and auditors on tackling fraud and addressing going concern issues. Read the report for full details.
Announcement: Eric Turner Reappointed to IAASB
The AASB is excited to share that Eric Turner, who retired as Director of AASB in December 2021, has been reappointed to the IAASB. Mr. Turner's new three-year term will commence on January 1, 2022.
The IAASB develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board (PIOB). The PIOB oversees the activities of the IAASB and the IAASB Consultative Advisory Group, which provides public interest input for the development of the standards and guidance. Read the IAASB's announcement for more details.
Frequently Asked Questions—Extended External Reporting
Are you looking for answers to common questions about sustainability or environmental, social, and governance assurance? Check out the EER FAQs for all the information you need! We start with basic information, then provide details on performing an assurance engagement on EER.
PSAB
Government Not-for-Profit Strategy
When it met on December 2–3, 2021, PSAB reviewed the analysis of the responses to the January 2021 “Government Not-for-Profit Strategy Consultation Paper II” and provided feedback.
PSAB expects to make its GNFP Strategy decision at its March 2022 meeting. For more information, visit the project page for the Government Not-for-Profit Strategy.
Public Sector Accounting Discussion Group
During its December meeting, PSAB received an update on the Public Sector Accounting Discussion Group's meeting held on November 12, 2021, and a summary of the discussion. The Group posted its meeting report in mid-December 2021 on the Board's website.
Post-Implementation Review Assessments
- Section PS 3210, Assets;
- Section PS 3320, Contingent Assets;
- Section PS 3380, Contractual Rights; and
- Section PS 3420, Inter-entity Transactions.
PSAB reviewed and discussed the assessments and decided not to conduct post-implementation reviews for the standards.
Monitoring Project Plan
When it met in December, PSAB reviewed and provided feedback on the project plan to specifically monitor the accounting for rate-setting and other financial risk management activities under the existing accounting model in Section PS 3450, Financial Instruments. The project's results will be part of the Board's assessment on whether to perform a post-implementation review of the financial instruments suite of standards. The final proposal will be presented for approval at the Board's March 2022 meeting.
Audio, Podcasts, and Other Features
Webinar—PSAB's International Strategy Update
In 2020, after extensive consultation with Canadians and careful consideration, PSAB decided to continue developing Public Sector Accounting Standards (PSAS), but future standards will be based on International Public Sector Accounting Standards (IPSAS) principles. This means that if a project is undertaken and an IPSAS already exists, the principles of that IPSAS will be used as a basis for developing the corresponding Canadian PSAS. Watch our webinar (available in English and French) to learn about the Board work's to implement its International Strategy.
Special Issue on Public Sector Accounting—Call for Academic Research Papers
Share your Canadian perspective by submitting papers to the Financial Accountability & Management in Governments, Public Services and Charities journal. Research of interest will encourage discussion about “publicness,” “localized-led development,” and the implication of accounting choices and practices within the economy and society. Submit papers by August 31, 2022.
