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Category Archives: Accounting

Clarity: The First Principle of International Financial Reporting Standards (Part 1 of 4)

December 1, 2016 Mike Morley rel="nofollow"Leave a comment

In conversations with individual accountants, I am discovering an initial reluctance to accept the change to IFRS, which relies more on the accountant’s judgment. IFRS requires that financial statements be prepared using four basic principles: clarity, relevance, reliability, and comparability. The principle of clarity requires that financial statements be easy to read and easy to understand. IFRS guidelines allow substantial

IFRS
Updates

Last chance: Sign up now and change your career around!: Top 10 Tips of Being The Best Senior Financial Executive

November 28, 2016 Paul Calleri rel="nofollow"Leave a comment

TOP 10 TIPS OF BEING THE BEST SENIOR FINANCIAL EXECUTIVE is presented by TheGAAP.net & TFN On Tuesday; November 29, 2016 Sponsored by: Jeff Gregory of Desjardins Financial Security Investments Inc. Our last dinner of 2016 is a new creation thanks to the input of a few of our most senior TFN members and should appeal to all members to

Sign up now and change your career around!: Top 10 Tips of Being The Best Senior Financial Executive

November 25, 2016 Paul Calleri rel="nofollow"Leave a comment

Top 10 Tips of Being The Best Senior Financial Executive; Sign up now and change your career around!

November 24, 2016 thegaapnet rel="nofollow"Leave a comment

DON’T FORGET! Webinar – AcSB Update (Fall 2016)

October 27, 2016 Paul Calleri rel="nofollow"Leave a comment

Tune in to this webinar on November 7, 2016 (English) or November 14, 2016 (French) to get the latest updates from the AcSB on their current projects and a general update on developments in financial reporting. Are you a Canadian entity, an advisor to one, or a user of their financial statements? Then you need to be up-to-date with the

Accounting Standards Oversight Council – Notice of Meeting – October 20-21, 2016

October 18, 2016 Paul Calleri rel="nofollow"Leave a comment

Meetings of the AcSOC are open to public observation, subject to the discretion of the Chair. Information about the upcoming AcSOC meeting and guidelines for observers are as follows. Dates: October 20, 2016 – 10:30 am to 4:45 pm October 21, 2016 – 9:30 am to 11:45 am Venue: Park Hyatt Toronto Hazelton Room 4 Avenue Road Toronto, ON M5R

Casual Labour: Valid expense or not?

October 17, 2016 Paul Calleri rel="nofollow"Leave a comment

Generally, casual labour is when you have someone working for a few hours on a sporadic or intermittent basis and is not on the Company’s payroll. Up until about 10 years ago, CRA accepted casual labour as a valid expense. Now however, they do not. The two options available are: Subcontractor, or Employee In either case, the employer must have

Biggest Fears as a CPA (Part 2)

October 16, 2016 thegaap.net rel="nofollow"Leave a comment

How are you dealing with your biggest fears as a CPA of your company? If you hold the most senior accounting position; it is your responsibility to be on the lookout for factors that affect your financial or management reporting and the business your company is involved in. If you’re not; you should let that person know of any developments that you

What’s New in Management Accounting

October 10, 2016 thegaap.net rel="nofollow"Leave a comment

Innovations Key innovations in management accounting include: Japanese management accounting; business re-engineering; activity-based costing; strategic management accounting; economic value-added approaches; accounting and ‘e’ business, and performance measurement and incentives. Source: http://www.lse.ac.uk/accounting/news/MARG/home.aspx Trends The seven major trends in management accounting are: Expansion from product to channel and customer profitability analysis; Management accounting’s expanding role with enterprise performance management (EPM);

DON’T FORGET! IAASB Survey – Work Plan for 2017-2018

September 19, 2016 Paul Calleri rel="nofollow"Leave a comment

The IAASB has issued a survey on its work plan for 2017-2018. Its purpose is to assist the IAASB in evaluating its priorities for 2017-2018 and allocating its resources in the best way possible. Canadian stakeholders are encouraged to respond to the IAASB by September 30, 2016. As reported by The Standard. The IAASB’s Survey Consultation, The IAASB’s Work Plan

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