Mondaq Canada: Accounting and Audit
Collins Barrow National Incorporated
Having led over 1,000 audits of almost every shape and size, I often find myself in possession of extremely confidential and sensitive client financial information.
Alexander Holburn Beaudin + Lang LLP
On January 30, 2009, the Securities and Exchange Commission ("Commission") adopted rules to require domestic public companies and foreign private issuers that prepare their financial statements...
Collins Barrow National Incorporated
During times of economic uncertainty, one might expect that an entity would have fewer accounting issues to consider because activity levels often decrease.
Collins Barrow National Incorporated
ACCOUNTING STANDARDS FOR PRIVATE ENTERPRISES (ASPE) - Active projects – watch for further activity on these matters.
Gowling WLG
This year sees the new arrangements for appointing auditors under the Local Audit and Accountability Act 2014 finally bite. Local government bodies must appoint their auditor by the end of the year.
Bennett Jones LLP
As has become its customary practice at this time of the year, the Canada Border Services Agency (CBSA) has published its trade verification (audit) priorities for the coming year.
Gowling WLG
Gowling WLG's dedicated professional liability team bring you their regular update on the cases and issues affecting accountants and other financial professionals on a range of liability risk management issues.
McCarthy Tétrault LLP
In 1998, an accounting fraud was discovered at Philip Services Corp. ("Philip"), a publicly traded company.
Crowe MacKay LLP
The Accounting standards for inventory is 10 pages in both Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS).
Collins Barrow National Incorporated
IFRS 9 Financial Instruments introduces major accounting changes for financial assets that are likely to significantly impact the financial statements of credit unions and other lending organizations, such as leasing companies.
Crowe MacKay LLP
Inventory accounting standards are written based on principles versus with financial instruments using rules.
Collins Barrow National Incorporated
CPA Canada has issued Canadian Standard on Review Engagements (CSRE) 2400 Engagements to Review Historical Financial Statements.
Borden Ladner Gervais LLP
The Canadian Bar Association and the Auditing and Assurance Standards Board have issued a new Joint Policy Statement (the "JPS 2016"), which will come into effect on December 1, 2016. A copy of the JPS 2016 can be accessed here.
McLennan Ross LLP
Regulators are increasingly concerned about auditors who have unpaid professional fees and the potential impact of unpaid fees on auditor independence.
Crowe Soberman LLP
International Accounting Standard 39, Financial Instruments: Recognition and Measurement, was originally issued in March 1999; however, an archeologic dig through that standard turns up remnants that date back as far as 1986.
Collins Barrow National Incorporated
Future projects will tackle the "face of the financial statements," focusing on improving the organization of the statements of financial performance, cash flows and financial position.
Grant Thornton
We're bringing back some great articles to help you and your business. We hope you enjoy!
Crowe MacKay LLP
Yellowknife is the capital city of the Northwest Territories (NWT) and is the largest city in the territory.
LexSage
Certain other H.S. Codes used by importers has duty free rates.
Matson Driscoll & Damico
It is not uncommon for litigation to involve the quantification of financial remedies across multiple political and monetary boundaries.
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Crowe Soberman LLP
Change is a natural part of life – for people as individuals and in the lifecycle of a business as well. Companies must grow, evolve and re-invent to stay competitive in an ever-changing world.
Rotfleisch & Samulovitch P.C.
CRA is extending the scope of its tax audit techniques by entering the field of data analysis.
Bennett Jones LLP
As has become its customary practice at this time of the year, the Canada Border Services Agency (CBSA) has published its trade verification (audit) priorities for the coming year.
Lerners
Excalibur Special Opportunities LP v Schwartz Levitsky Feldman, is a recent example of a global class proceeding being certified in Ontario.
Crowe MacKay LLP
The Budget makes no changes to corporate tax rates. In addition, no changes are made to eligibility for the small business rate.
Crowe MacKay LLP
The Budget did not propose a number of changes that were the subject of heavy speculation. In particular, the capital gains inclusion rate will not increase and remains at 50 per cent.
Crowe MacKay LLP
The Budget proposes the following measures to protect gifts of ecologically sensitive property made after March 21, 2017:
Crowe MacKay LLP
When Health Canada began allowing Naloxone to be dispensed without a prescription, the drug's historical GST/HST exemption was technically lost.
Gowling WLG
In brief, the FCA held that the CRA's audit powers do not authorize general and unrestricted access to a corporation's tax accrual working papers.
Crowe MacKay LLP
The Budget contained a change of significance for some professionals including lawyers. The Budget proposes to pull back a long standing deferral that has existed with respect to work in progress.
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