These changes are intended to update existing Canadian Non-GAAP (Generally Accepted Accounting Principles) disclosure standards to conform to the new international accounting standard, IFRS 18 Presentation and Disclosure in Financial Statements, which is effective for annual periods beginning on or after January 1, 2027.
Background and Context
IFRS 18 Impact: The IFRS 18 standard requires
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Book Review: Michael Head’s Democracy, Protest and the Law: Defending a Democratic Right
Several times each month, we are pleased to republish a recent book review from the Canadian Law Library Review (CLLR). CLLR is the official journal of the Canadian Association of Law Libraries (CALL/ACBD), and its reviews cover both practice-oriented and academic publications related to the law.
Democracy, Protest and the Law: Defending
Trust Fractures: AI, Law, and the Small Cracks Worth Watching
Discourse on AI and the law often centres on the prospect (or lack thereof) of catastrophic injury to existing legal institutions and structures. Will AI tools decimate the legal profession, replacing all the lawyers? Or will lawyers who use AI simply replace lawyers who do not? Will our courts be overrun by hordes of robo-judges?
Names Will Never Hurt Me… and Other Lies Told to Me in My Youth
Sticks and Stones
As a society, we tend to categorize folks. Introverts or extroverts. Calm or anxious. Easy to get along with or difficult. I struggle with these categorizations because I feel that they oversimplify matters. It has been my experience that most people shift how they behave based on who they are with, the
Researching Greenland Beyond the Headlines
Part of being a law librarian and professor on Foreign, Comparative and International Legal Research involves assuaging people’s interest in current events around the world. Personally, I call it the curse of current events. Instead of running away from it, I now take it as an opportunity
The Rise of Claude Cowork Platform and the Potential to Shake Up the Legal Industry
Claude Cowork has introduced a legal plug-in threatening to upend the traditional legal industry. The plug-in automates contract review, and provides NDA triage, compliance workflows, legal briefings, and templated responses. It claims to be able to reproduce work similar to that routinely provided by lawyers. In the AI race to see which company can dominate
Thursday Thinkpiece: Adam Dodek’s Constitutional Challengers: The Heroes, Villains, and Crusaders Behind Canada’s Biggest Cases
Periodically on Thursdays, we present a significant excerpt, usually from a recently published book or journal article. In every case the proper permissions have been obtained. If you are a publisher who would like to participate in this feature, please let us know via the site’s contact form.
Constitutional Challengers: The Heroes, Villains, and Crusaders
Does Access to Justice Include Access to Judges?
At the beginning of January, the Globe and Mail ran an article about the Chief Justice of Ontario’s visits to communities across Ontario, part of an outreach undertaking. From Chief Justice Tulloch’s perspective, this type of initiative provides the members of the bench with an opportunity to gain a, “better understanding of the people we
We Can Support Law Students Better
For most of my career, I have worked on the inside of law firms — advising partners, managing change, fixing things that quietly but persistently get in the way of good work. Strategy. Marketing. Associate retention. Recruitment. Training. Culture. All the unglamorous but consequential pieces that impacts whether a firm thrives or stalls.
Along the
From Pleadings to Trial in Two Years: All Together Now?
Imagine having a civil trial, just two years after pleadings. To Ontario litigators this may seem an absurd fantasy, like a Stanley Cup for the Leafs or pulling matching socks straight out of the dryer. Four or five years, at least, is the status quo today.
And yet Ontario’s Civil Rules Review suggests that this