Mondaq Canada: Accounting and Audit
Crowe Soberman LLP
It is a new year, and some of you may have just celebrated your 60th birthday or soon will be. With the excitement of this life milestone comes the option for you to begin receiving your pension benefits.
MNP
IFRIC recently examined how IFRS 5 Non-current Assets Held for Sale and Discontinued Operations should apply when a disposal plan is intended to be achieved by means of an initial public offering, but the prospectus to make that happen hasn’t yet been approved by the securities regulator.
MNP
International Financial Reporting Standards (IFRS) has gotten a lot of press over the last few years.
Crowe Soberman LLP
Most business owners understand the importance of accounting software and technologies; they rely on it to gain insight into their business and to make better financial decisions.
Alexander Holburn Beaudin + Lang LLP
B.C. societies incorporated under the Society Act (B.C.) are required to file an Annual Report with B.C. Registry Services to remain in good standing.
Davis LLP
Part 11.1 of the "Forest Act" authorizes the "Forest Revenue Audit Program," or FRAP, as it is sometimes called without much affection.
Stikeman Elliott LLP
The Canadian Securities Administrators announced yesterday that they have finalized changes that will transition financial reporting for investment funds to IFRS.
Crowe Soberman LLP
Shalewa outlines some key considerations that will assist your company's growth and help you meet your personal financial objectives.
Crowe Soberman LLP
Why is it that one income loss report can say an insurance loss claim is worth a million dollars and another one can say it is worth nothing?
Crowe Soberman LLP
The constant expanding and fluidity of the global economy has shrunken our world, creating an interactive village. Increasing business connectivity and cross-border interactions have led to a need for a common financial language and a common yardstick to compare financial performance.
Crowe Soberman LLP
Business owners and operators all want to optimize their performance while saving on operating costs. As a professional who has advised companies from various industries over the years, I have observed many cost-saving opportunities for businesses of all sizes. In this article, I outline my observations and provide my top six recommendations in this area.
Crowe Soberman LLP
As I write this article, Toronto is recovering from its biggest rainfall since Hurricane Hazel. Two weeks ago, downtown Calgary was affected by days of heavy rains following which the Bow River burst its banks. And while the initial focus should always be on the personal safety of those affected, in short order this focus will give way to dealing with the financial consequences of the events which have occurred.
Dentons LLP
On June 6, 2013, at the Toronto Centre CRA & Professionals Breakfast Seminar, the Canada Revenue Agency discussed (a) recent developments at the Income Tax Rulings Directorate and (b) the process through which the General Anti-Avoidance Rule in section 245 of the "Income Tax Act" may be applied in the course of an audit.
Crowe Soberman LLP
When you think about accounting, what may first come to mind may be number crunching, expense reporting or tax season. Admittedly, these are generally all true; however, I would like to introduce you to another side of accounting.
Crowe Soberman LLP
Bernie Madoff. Charles Ponzi. Enron. WorldCom. Most of us have heard of them. Some of us are glued to shows like CNBC’s American Greed, which focuses on the stories and details behind many white-collar crimes, many of which have affected everyday citizens. You would think we could learn.
Crowe Soberman LLP
The need for "loss quantification" arises in many types of insurance or litigation claims, particularly when an earnings loss has occurred.
Blake, Cassels & Graydon LLP
The securities regulatory authorities in all Canadian provinces and territories except Ontario and British Columbia have announced their intention to issue harmonized interim local orders that provide exemptions from certain financial statement-related and audit requirements of Form 45-106F2 – Offering memorandum for non-qualifying issuers.
PwC Management Services LP
Two updates to the impairment standards provide an opportunity for many companies to reduce the cost and complexity of the annual test.
Crowe Soberman LLP
Many people think succession planning is estate planning (i.e. transfer of ownership). Instead, it is a formal statement of what will happen to the management of the business when the owner/manager is no longer running it. Consider it to be a "will" for the business.
PwC Management Services LP
Deferred tax–you either know it or you don’t. Test yourself against one of our specialists, Cynthia Leung.
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Gowling Lafleur Henderson LLP
Taxpayers often ask why the CRA commenced an audit or whether taking a particular step might target them for a future audit.
Bennett Jones LLP
The B.C. Court of Appeal ruled that companies incorporated under the Canada Business Corporations Act must, by operation of law, appoint an auditor.
Goldman Sloan Nash & Haber LLP
It is now well established that the most valuable assets of a 21st century business consist of its intellectual property.
Lerners
Interesting policy issues arise when auditors of corporations whose management has fraudulently misrepresented the company’s financial statements find themselves defending claims brought on behalf of the corporation by entities such as trustees, receivers, and liquidators.
Moodys Gartner Tax Law LLP
On January 17, 2014, the Canada Revenue Agency finally announced its intention to introduce a registration system for tax preparers who prepare tax returns for a fee.
Gowling Lafleur Henderson LLP
Gowlings argued that s.61 of the Chartered Accountants Act 2010 does not operate retrospectively to discipline proceedings concluded before the Act.
Dentons LLP
On June 6, 2013, at the Toronto Centre CRA & Professionals Breakfast Seminar, the Canada Revenue Agency discussed (a) recent developments at the Income Tax Rulings Directorate and (b) the process through which the General Anti-Avoidance Rule in section 245 of the "Income Tax Act" may be applied in the course of an audit.
Moodys Gartner Tax Law LLP
The US Government Accountability Office recently released a report that encouraged the Internal Revenue Service to seek out off-shore filers who have circumvented the IRS’s recent Voluntary Disclosure programs in favor of "quiet disclosure."
Dentons LLP
At the Toronto Centre Canada Revenue Agency & Professionals Breakfast Seminar on February 18, 2014, the CRA provided an update on international and transfer pricing audits.
Norton Rose Fulbright Canada LLP
On February 19, 2014, the Ontario Superior Court released its decision in Trustees of the Millwright Regional Council of Ontario Pension Trust Fund v Celestica Inc.
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