Current Developments: Canadian Securities Q2 2018 | KPMG | CA
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Current Developments: Canadian Securities and Auditing Matters - Q2 2018

Current Developments: Canadian Securities Q2 2018

Summary of newly effective and forthcoming regulatory and auditing matters in Canada from April 1, 2018 to June 30, 2018.

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Canadian Managing Partner, Audit

KPMG in Canada

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Canadian Securities: New guidance

  • Distribution Disclosures and Non-GAAP Financial Measures in the Real Estate Industry
  • Climate Change-related Disclosure Project
  • Reducing Regulatory Burden for Investment Fund Issuers
  • Offerings of Tokens
  • Embedded Commissions for Mutual Fund Sales
  • Designated Rating Agency

Canadian Securities: Proposed guidance

  • NI 31-103 Registration Requirements

Auditing Matters

  • Auditor Reporting Model
  • Auditing Accounting Estimates and Related Disclosures

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