Nos commentaires
Le CGF est souvent invité à fournir des commentaires d’experts sur des projets de lois et de règlements ainsi que des lignes directrices proposées par les gouvernements, les agences et les organisations. Il peut s’agir tant de l’établissement de pour les entreprises que de modifications aux qui ont ou qui pourraient avoir une incidence sur les Premières Nations. Voici certains de nos mémoires soumis dans le cadre de consultations publiques.
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Ontario Securities Commission Action Plan for Truth and Reconciliation
There are several aspects to the Ontario ×Trade-able financial property such as stocks and bonds.Voir plus Commission’s (« OSC ») broad vision for the Action Plan for Truth and Reconciliation (the « APTR ») that are worth noting. We think that OSC’s commitment to using Indigenous-owned consulting and communications firms was correct in this instance. We further and specifically…
Comments on PSAB’s Exposure Draft for a New Canadian Intangible Assets Standard
Our review of the exposure draft for a new Canadian Intangible Assets standard (the “ED”) suggests that if measurable direct costs are incurred to secure rights-based licenses or quotas, these could potentially qualify as internally generated intangible assets. This could be a positive development, as it provides an opportunity for First Nations Entities to report these…
FMB Response to IPSASB Regarding Climate-related Disclosures
The International Public Sector Accounting ×Required or agreed levels of quality or excellence.Voir plus Board (IPSASB) consulted on its draft sustainability disclosure standards for public sector entities, like governments. The standard will require two kinds of disclosures. First, disclosures about an entity’s climate-related information (e.g. how much CO2 is released in their operations). Second, disclosures…
FMB Response to IPSASB Regarding TNR Disclosures
The International Public Sector Accounting Standards×Required or agreed levels of quality or excellence.Voir plus Board (IPSASB) consulted on Exposure Draft 92, Tangible Natural Resources. The draft standard is to propose guidance on the recognition, measurement, display and disclosure of tangible natural resources. The FMB said the standard needs to include options for public sector entities…
Global Battery Alliance – Indigenous Peoples Rulebook
The Global Battery Alliance (« GBA ») is a public-private collaboration platform founded in 2017 at the World Economic Forum to help establish a sustainable battery value chain by 2030. In this project, the GBA proposes a “digital passport” for entities operating along the battery value chain: from mining though to refining; preparation and sale of batteries;…
Phase Three Consultation on Proposals to Strengthen Canada’s Financial Sector
The FMB responded to Finance Canada’s “Consultation on Proposals to Strengthen Canada’s Financial Sector”. This is the third phase of Finance Canada’s consultation. Among other things, FMB advocated for: Read FMB’s Response to Finance Canada
International Federation of Accountants Proposed Revisions to IES 2, 3 and 4 – Sustainability
The International Federation of Accountants (IFAC) has proposed changes to certain of its international education standards×Required or agreed levels of quality or excellence.Voir plus. These standards will be used for entry into the professional accounting education programs, for initial professional development or for CPD. The proposed changes include key sustainability reporting concepts, and create certain…
Consultation on Exempting Indigenous Settlement and Community Trusts from Alternative Minimum Tax
FMB submitted a response to the Alternative Minimum Tax (AMT) legislative changes from × Plan ou description des fonds attendus et des dépenses prévues durant une période donnée. Voir plus 2024. The AMT “is a parallel tax calculation that allows fewer tax credits, deductions, and exemptions than under the ordinary personal income tax rules. Taxpayers…
Adoption of Canadian Sustainability Disclosure Standards 1 and 2
FMB submitted a letter of comment to the Canadian Sustainability Standards×Required or agreed levels of quality or excellence.Voir plus Board (CSSB) regarding its inaugural sustainability standards. In brief, we have submitted the following: FMB’s Comment to CSSB
FMB Submission for the 2024 UNDA Action Plan Progress Report
The Indigenous-led First Nations Financial Management Board and our sister FMA institutions are bringing UNDRIP to life by supporting First Nations to build their capacity and boost economic opportunities. Through opt-in tools, Nations are increasing their own-source revenue, building badly needed infrastructure, and creating wealth for future generations. We must build on that success. This…
Consultation on Strengthening Competition in the Financial Sector
The FMB responded to Finance Canada’s “Consultation on Strengthening Competition in the Financial Sector”. This was the second phase of Finance Canada’s consultation. This consultation specifically asked respondents about mergers and acquisitions (“M&A”) for financial institutions and about how competition could be increased in the financial sector. Among other things, FMB advocated for a review…
AASB Exposure Draft, « CSSA 5000, General Requirements for Sustainability Assurance Engagements »
The Auditing and Assurance Standards×Required or agreed levels of quality or excellence.Voir plus Board (the “AASB”) published a set of requirements for sustainability assurance engagements in Canada (the “CSSA 5000”). The CSSA 5000 included certain Indigenous factors and considerations in its proposed requirements. The FMB was pleased to see this because Indigenous lands and territories…