MNP Comment Letter - Revenue Exposure Draft

Category: ASPE

MNP Comment Letter - Revenue Exposure Draft


Thank you for the opportunity to comment on the above-noted document. MNP LLP is one of Canada’s largest chartered professional accountancy and business advisory firms, with a significant focus on clients in the private sector. We believe that we are positioned well to provide feedback on this important issue.

We have reviewed the Exposure Draft (“ED”) and have provided our response to the specific questions below. Overall, we have concerns that these recommended amendments are not being applied consistently throughout the entire Section which may cause new confusion.

MNP Comment Letter - Revenue Exposure Draft

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Michelle Balmer

Michelle Balmer CPA, CA

Vice President, Assurance

Michelle Balmer, CPA, CA, is a Senior Assurance Services Partner with MNP. With 14 years of experience in public practice, Michelle helps a broad range of public and privately held companies in a variety of industries. She also works on special projects, including costing studies, benchmarking and best-practice studies, operational analyses, litigation support and due diligence.

As a key member of MNP's Assurance team, Michelle has played an instrumental role in assurance policy development, implementing accounting and assurance standards firm-wide and educating assurance practitioners regarding methodologies and new pronouncements. She also provides technical advice and consultation on accounting and assurance issues, as well as on rules of professional conduct issues, to all MNP practitioners.

Michelle was certified a Chartered Accountant (CA) after obtaining a Bachelor of Commerce degree from the University of Alberta. She has been actively involved with the Institute of Chartered Accountants of Alberta, including the Chartered Accountants School of Business, in an instructional and marketing capacity. An avid volunteer, she has assisted numerous groups such as the Easter Seals of Alberta, Paralympic Sports Association and Junior Achievement of Northern Alberta.