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International Financial/Accounting Reporting Standards Guide 2011

Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information. 

The International Accounting/Financial Reporting Standards Guide organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. 

Material in the International Accounting/Financial Reporting Standards Guide can be easily located several ways:  the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Table of Contents directs you to a specific topic area; and the Index provides a quick page reference.

The 2011 International Accounting/Financial Reporting Standards Guide includes the following topics:

  • Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)
  • Part II: General Standards
    • Accounting Policies, Changes in Accounting Estimates, and Errors
    • Borrowing Costs
    • Business Combinations
    • Cash Flow Statement
    • Changing Prices and Hyperinflationary Economies
    • Consolidated Financial Statements
    • Construction Contracts
    • Earnings Per Share
    • Employee Benefits
    • The Equity Method
    • Events After the Balance Sheet Date
    • Financial Instruments
    • Foreign Currency Translation
    • Government Grants and Government Assistance
    • Impairment of Assets
    • Income Taxes
    • Intangible Assets
    • Interim Financial Reporting
    • Inventories
    • Investment Property
    • Leases
    • Non-Current Assets Held for Sale and Discontinued Operations
    • Property, Plant, and Equipment
    • Provisions, Contingent Liabilities, and Contingent Assets
    • Related-Party Disclosures
    • Revenue
    • Segment Reporting
    • Share-Based Payment
  • Part

    If you would like more details about this product, or would like to order a copy online, please click here.




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2011 International Financial Reporting Standards (IFRS)

International Financial Reporting Standards IFRS 2011 is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued on January 1st  2011.

This edition includes the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), IFRIC and SIC Interpretations and the supporting documents—illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as issued by the IASB on  January 1st  2011.

For convenience, this RED book edition is presented in two parts:

  • Part A (the Conceptual Framework and requirements) contains the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations.
  • Part B contains the accompanying documents, such as illustrative examples, implementation guidance, bases for conclusions and dissenting opinions.

This edition also includes the IFRS Foundation Constitution, the IASB Conceptual Framework for Financial Reporting, the Preface to International Financial Reporting Standards, the Due Process Handbooks for the IASB and IFRIC, an updated Glossary of Terms, and a comprehensive Index.

This edition does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.

Part A is 1344 pages (one book) containing the standards/interpretations
Part B is 1984 pages (one book) containing the accompanying documents, bases for conclusions etc.

Published:  March 2011

Related Titles

 

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Canadian Tax Library with Canadian GST/HST Reporter and All Provincial Tax Reporters

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Provincial Tax Reporters and Canadian GST/HST Reporter is ideally suited to the tax practitioner who must have up-to-the-minute federal, provincial and commodity tax information.

Content includes:

Bonus features:

  • CCH Smart Charts®
    Using exclusive technology, this time-saving interactive research tool integrates your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts lets you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts does the rest.
  • CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

If you would like more details about this product, or would like to order a copy online, please click here.




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Canadian Tax Library with Provincial Tax Reporters and Canadian GST/HST Reporter and Tax Window Library

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute federal and income tax information, and who are looking for insight into the Canada Revenue Agency's approach to the law.

Content includes:

Bonus features:
  • CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

If you would like more details about this product, or would like to order a copy online, please click here.




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Canadian Tax Library with Provincial Tax Reporters and Tax Window Library

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Provincial Tax Reporters and Tax Window Library is ideally suited to tax practitioners who need up-to-the-minute federal and provincial tax information, as well as insight into the CRA’s approach to the law.

The Internet version is updated frequently.

Content includes:

  • Income Tax Bulletins, Circulars, and Rulings
  • Income Tax Act and Regulations
  • Canadian Tax Reporter commentary
  • Current Dominion Tax Cases
  • Archival Dominion Tax Cases
  • Tax treaties and Social Security agreements
  • Canadian Master Tax Guide
  • Federal Income Tax forms and guides
  • Tax Window Files
  • Provincial Tax Reporters (all provinces)
  • Special reports
Bonus features:
  • Wolters Kluwer CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
    • Tax Topics
    • Dominion Tax Cases
    • Window on Canadian Tax (commentary on Tax Window Files)
    • Provincial Tax News
  • Roadmaps
    Roadmaps are a practical jumping-off point for tax research that help you navigate tax issues and related commentary more efficiently. Each roadmap provides a summary of relevant tax considerations to specific types of transactions, events, issues, or topics, as well as links to Wolters Kluwer CCH commentary and other key references for further research.
  • CCH Smart Charts® (with CCH Online only)
    Using exclusive technology, these time-saving interactive research tools integrate your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts let you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts do the rest.
  • Quick Links
    Convenient links to related content such as charts and tables. Enables you to instantly connect to current, accurate information.
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax i

If you would like more details about this product, or would like to order a copy online, please click here.




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Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute income and commodity tax information, and who are looking for insight into the Canada Revenue Agency's approach to the law.

Content includes:

Bonus features:

  • CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

If you would like more details about this product, or would like to order a copy online, please click here.




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International Accounting/Financial Reporting Standards Guide (2012)

Available: November 2011

This book organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics:

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

  • Accounting Policies, Changes in Accounting Estimates, and Errors
  • Borrowing Costs
  • Business Combinations
  • Cash Flow Statement
  • Changing Prices and Hyperinflationary Economies
  • Consolidated Financial Statements
  • Construction Contracts
  • Earnings Per Share
  • Employee Benefits
  • The Equity Method
  • Events After the Balance Sheet Date
  • Financial Instruments
  • Foreign Currency Translation
  • Government Grants and Government Assistance
  • Impairment of Assets
  • Income Taxes
  • Intangible Assets
  • Interim Financial Reporting
  • Inventories
  • Investment Property
  • Leases
  • Non-Current Assets Held for Sale and Discontinued Operations
  • Property, Plant, and Equipment
  • Provisions, Contingent Liabilities, and Contingent Assets
  • Related-Party Disclosures
  • Revenue
  • Segment Reporting
  • Share-Based Payment

Part III: Industry-Specific Standards

  • Agriculture
  • Insurance Contracts
  • Mineral Resources: Exploration and Evaluation  

If you would like more details about this product, or would like to order a copy online, please click here.




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Canadian GST/HST Reporter

The complete, authoritative, easy-to-use reference on GST/HST

Whether you’re a commodity tax expert or someone who just needs to know the basics of GST/HST, you’ll find everything you need to know here, and you’ll find it fast.

Canadian GST/HST Reporter is organized logically by topic and includes hypertext links to related matter to accelerate your search, as well as quick reference tables. Detailed commentary by Michael Firth of PricewaterhouseCoopers LLP and Brent F. Murray of Wilson & Partners LLP adds richness to already comprehensive coverage.

Stay up to date with complete coverage of all developments, including full coverage of legislation and proposed legislation, expert commentary and analysis, and all related government documents.

Content includes:

  • Full text of the Excise Tax Act, including text of all pending amendments affecting GST/HST
  • History notes for the Excise Tax Act
  • Explanatory notes to pending amendments and to historical amendments
  • Full text of GST/HST regulations
  • Full text of cases decided under the Excise Tax Act by the Supreme Court of Canada, the Federal Court of Canada and the Tax Court of Canada
  • Digests and full text of selected decisions of the Canadian International Trade Tribunal
  • Full text of selected provincial commodity tax decisions
  • Extensive commentary, arranged topically
  • Quick reference charts
  • Related government documents, such as Memoranda, Policy Statements and GST/HST Headquarters Letters
Bonus features:
  • CCH Smart Charts®
    Using exclusive technology, this time-saving interactive research tool integrates your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts lets you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts does the rest.
  • Canadian GST/HST Monitor newsletter provides timely, incisive commentary on areas that matter most to commodity tax practitioners and non-specialists alike.
  • News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
  • Activity logs help you keep track of time spent doing research.
  • Free training and technical supportIf you would like more details about this product, or would like to order a copy online, please click here.




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2013 Canadian Federal Budget Plan: CCH Special Report

This Special Report contains the full text of the 2013 Canadian Federal Budget Plan with in-depth Budget analysis prepared by experts from Dentons and by Joseph Frankovic LL.B., LL.M., Ph.D., CFA. The commentary written for this report describes each income tax proposal contained in the Budget as well as proposals relating to GST/HST.

 

If you would like more details about this product, or would like to order a copy online, please click here.




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Alberta & Territories Tax Reporter

Complete, up-to-date coverage of tax law in the region

With frequent updates, Alberta & Territories Tax Reporter provides in-depth information and source material for taxes imposed in Alberta, the Yukon, the Northwest Territories and Nunavut.

As a subscriber, you have access to full coverage of the latest tax developments in these jurisdictions as well as valuable time-saving tools and commentary. Content includes:

  • Statutes and regulations pertaining to:
    • Income tax (personal and corporate)
    • Fuel tax, health insurance premiums, hotel room tax, tobacco tax and a number of resource taxes
  • Official government publications and commentary related to personal and corporate income tax

Bonus features:

  • Provincial Tax News monthly newsletter
  • Handy federal and provincial tax charts
  • Inter-provincial sales tax charts
  • Budget dispatches
  • News releases
  • Case digests
  • Full-text case law
  • Administration and personnel charts
  • A summary of the progress of provincial legislation

 

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to Alberta & Territories Tax Reporter also find these publications instrumental to their practice:

If you would like more details about this product, or would like to order a copy online, please click here.




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Quebec Tax Reporter

Complete, up-to-date coverage of tax law in the province

Quebec Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. With frequent updates, it provides full coverage of the latest developments in Quebec tax law as well as valuable time-saving tools and commentary. Content includes:

  • Statutes and regulations pertaining to:
    • Income tax (personal and corporate)
    • Quebec sales tax (QST), fuel tax, municipal tax, resource tax, property tax, payroll tax and tobacco tax
  • Official government publications and commentary related to personal and corporate income tax
  • Comprehensive commentary on the QST – the most extensive available on the subject, prepared by the experts at Ryan. Commentary provides in-depth treatment of nuts and bolts issues such as registration, various types of supplies, and input tax refunds, more specialized or complex concepts such as organizational considerations, industry-specific issues, and place of supply rules, and everything in between.

Bonus features:

  • Provincial Tax News monthly newsletter
  • Handy federal and provincial tax charts
  • Inter-provincial sales tax charts
  • Budget dispatches
  • News releases
  • Case digests
  • Full-text case law
  • Administration and personnel charts
  • A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada’s tax professionals, significantly reducing research time.  



Professionals who subscribe to Quebec Tax Reporter also find these publications instrumental to their practice:

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British Columbia Tax Reporter

Complete, up-to-date coverage of tax law in the province

British Columbia Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. Updated frequently, it provides full coverage of the latest tax developments for BC as well as valuable time-saving tools and commentary. Content includes:

  • Statutes and regulations pertaining to:
    • Income tax (personal and corporate)
    • Capital tax, hotel room tax, carbon tax, tobacco tax, logging tax and mineral tax
  • Official government publications and commentary related to personal and corporate income tax
  • Social service tax (sales tax)
  • Comprehensive commentary on BC Social Service Tax, authored by the experts at Ryan

Bonus features:

  • Provincial Tax News monthly newsletter
  • Handy federal and provincial tax charts
  • Inter-provincial sales tax charts
  • Budget dispatches
  • News releases
  • Case digests
  • Full-text case law
  • Administration and personnel chart
  • A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to British Columbia Tax Reporter also find these publications instrumental to their practice:

If you would like more details about this product, or would like to order a copy online, please click here.




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Ontario Tax Reporter

Complete, up-to-date coverage of tax law in the province

With frequent updates, Ontario Tax Reporter is an essential resource for any tax professional who has clients with business interests in Ontario. As a subscriber, you have access to full coverage of the latest developments in Ontario tax law as well as valuable time-saving tools and commentary. Content includes:

  • Statutes and regulations pertaining to:
    • Income tax (personal and corporate)
    • Retail sales tax, capital tax, employer health tax, land transfer tax, tobacco tax, fuel and gasoline taxes, and municipal tax
  • Official government publications and commentary related to personal and corporate income tax
  • Commentary and concordance tables for the Ontario corporate tax harmonization
  • Comprehensive commentary on Ontario retail sales tax, prepared by the experts at Ryan

Bonus features:

  • Provincial Tax News monthly newsletter
  • Handy federal and provincial tax charts
  • Inter-provincial sales tax charts
  • Budget dispatches
  • News releases
  • Case digests
  • Full-text case law
  • A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada’s tax professionals, significantly reducing research time.



Professionals who subscribe to Ontario Tax Reporter also find these publications instrumental to their practice:

If you would like more details about this product, or would like to order a copy online, please click here.




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Provincial Tax Reporters - All Provinces & Territories

The latest provincial tax developments with insightful commentary

No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available.

As a subscriber you receive monthly issues of:

  • British Columbia Tax Reporter
  • Alberta, N.W.T., Yukon Tax Reporter
  • Manitoba & Saskatchewan Tax Reporter
  • Ontario Tax Reporter
  • Quebec Tax Reporter
  • Atlantic Tax Reporter

Content includes:

  • Helpful, time-saving commentary on all major provincial taxes, covering every province and territory
  • New case comments in Ontario Tax Reporter on key Ontario cases
  • Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices

Bonus features:

  • News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you
  • Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan
  • Budget dispatches for every province and territory
  • Federal and provincial tax charts
  • Tables of concordance for Ontario and Quebec
  • Helpful research and reference tools

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to Provincial Tax Reporters also find these publications instrumental to their practice:

If you would like more details about this product, or would like to order a copy online, please click here.




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Oil Spill Intelligence Report

Since 1978, the Oil Spill Intelligence Report (OSIR) has been known for its timely, comprehensive, worldwide coverage of developments in every aspect of the oil spill world: coverage of oil spills worldwide, contingency planning, cleanup and control equipment, scientific research, prevention efforts, international treaties, conferences and courses, training and drills, spill legislation and litigation, and publications and reports.

Features & Benefits:

  • Keep alerted to oil spills worldwide as they happen, with eyewitness reports from our global network of experts.
  • Take advantage of valuable spill information resources, including reports, directories, and training films – OSIR tells you what is available and how to get it.
  • Find out about the most effective contingency plans worldwide so you can incorporate the best ideas into your own plans and actions.
  • Understand the significance of new oil spill-related technology so you can take advantage of the latest developments in spill cleanup and control equipment and services.
  • Avoid noncompliance fines and costly damage suits by keeping up-to-date and understanding new rules and regulations, legislation, and court decisions.
  • Avoid pitfalls and mistakes by learning what went right and what went wrong with each spill cleanup and response effort.
  • Keep abreast of the latest trends in dispersant use, bioremediation, in-situ burning, and more.
  • Get advance notice of valuable contract opportunities.
  • Keep informed about important meetings, seminars, and conferences, and stay on top of important developments with follow-up reports, even if you can't attend.

If you would like more details about this product, or would like to order a copy online, please click here.




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International Accounting/Financial Reporting Standards Guide (2015)

Authors: David Alexander, Professor of Accounting & Finance and Simon Archer

Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

  • Accounting Policies, Changes in Accounting Estimates, and Errors
  • Borrowing Costs
  • Business Combinations
  • Cash Flow Statement
  • Changing Prices and Hyperinflationary Economies
  • Consolidated Financial Statements
  • Construction Contracts
  • Earnings Per Share
  • Employee Benefits
  • The Equity Method
  • Events After the Balance Sheet Date
  • Financial Instruments
  • Foreign Currency Translation
  • Government Grants and Government Assistance
  • Impairment of Assets
  • Income Taxes
  • Intangible Assets
  • Interim Financial Reporting
  • Inventories
  • Investment Property
  • Leases
  • Non-Current Assets Held for Sale and Discontinued Operations
  • Property, Plant, and Equipment
  • Provisions, Contingent Liabilities, and Contingent Assets
  • Related-Party Disclosures
  • Revenue
  • Segment Reporting
  • Share-Based Payment
Part III: Industry-Specific Standards
  • Agriculture
  • Insurance Contracts
  • Mineral Resources: Exploration and Evaluation
9780808039242   6" x 9"      696 pages

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Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.)
GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.)
GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.)
GAAS Guide, 2015 (with CD-ROM) (U.S.)
Full Article


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International Accounting/Financial Reporting Standards Guide (2014)

Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. 

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards
- Accounting Policies, Changes in Accounting Estimates, and Errors
- Borrowing Costs
- Business Combinations
- Cash Flow Statement
- Changing Prices and Hyperinflationary Economies
- Consolidated Financial Statements
- Construction Contracts
- Earnings Per Share
- Employee Benefits
- The Equity Method
- Events After the Balance Sheet Date
- Financial Instruments
- Foreign Currency Translation
- Government Grants and Government Assistance
- Impairment of Assets
- Income Taxes
- Intangible Assets
- Interim Financial Reporting
- Inventories
- Investment Property
- Leases
- Non-Current Assets Held for Sale and Discontinued Operations
- Property, Plant, and Equipment
- Provisions, Contingent Liabilities, and Contingent Assets


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International Accounting/Financial Reporting Standards Guide (2013)

Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards
- Accounting Policies, Changes in Accounting Estimates, and Errors
- Borrowing Costs
- Business Combinations
- Cash Flow Statement
- Changing Prices and Hyperinflationary Economies
- Consolidated Financial Statements
- Construction Contracts
- Earnings Per Share
- Employee Benefits
- The Equity Method
- Events After the Balance Sheet Date
- Financial Instruments
- Foreign Currency Translation
- Government Grants and Government Assistance
- Impairment of Assets
- Income Taxes
- Intangible Assets
- Interim Financial Reporting
- Inventories
- Investment Property
- Leases
- Non-Current Assets Held for Sale and Discontinued Operations
- Property, Plant, and Equipment
- Provisions, Contingent Liabilities, and Contingent Assets
- Related-Party Disclosures
- Revenue
- Segment Reporting
- Share-Based Payment

Part III: Industry-Specific Standards
- Agriculture
- Insurance Contracts
- Mineral Resources: Exploration and Evaluation

Related Products of Interest

Revenue Recognition Guide (2013) (U.S.)
GAAP Guide, 2013 (U.S.)
GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.)
Governmental GAAP Guide, 2013 (U.S.)
Governmental GAAP Practice Manual (2013) (U.S.)
Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2012) (U.S.)
- Knowledge-Based Audits, Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013)
- Knowledge-Based Compilations & Reviews, 2013
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Foreign Bank Account Reporting Compliance Guide, 2014

Previously called:  FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide.

If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year.

In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009.

Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR).

The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act.

The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties.

This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance.

Part 1 FBAR Reporting

Chapter 1       History of Foreign Financial Account Reporting  
Chapter 2       How to Define a U.S. Person
Chapter 3       What is a Financial Interest?
Chapter 4       What is Signature Authority?
Chapter 5       Financial Accounts
Chapter 6   &nb

If you would like more details about this product, or would like to order a copy online, please click here.




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Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)

Author: Melissa S. Gillespie, CPA, JD, MST,

The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties.

This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance.

Part 1 FBAR Reporting
Chapter 1      History of Foreign Financial Account Reporting  
Chapter 2       How to Define a U.S. Person
Chapter 3       What is a Financial Interest?
Chapter 4       What is Signature Authority?
Chapter 5       Financial Accounts
Chapter 6       Exceptions to Filing
Chapter 7       How to Complete the Form TDF 90-22.1
Chapter 8       Penalties
Chapter 9       Recent Developments Through 2011
Chapter 10     Developments During 2012 and 2013

Part 2   FATCA Reporting
Chapter 11     An Overview of Reporting for Specified Foreign Financial Assets
Chapter 12     The HIRE Act and Form 8938 vs. Form TDF 90-22.1
Chapter 13     Temporary and Proposed Regulations for FATCA: Definitions
Chapter 14     Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts
Chapter 15     What is Reportable on Form 8938
Chapter 16     How to Report Specified Foreign Financial Assets
Chapter 17     Penalties for Failure to File Form 8938  
Chapter 18     FATCA Withholding Provisions Found Under IRC Sections 1471-1474
   
9780808039532    7" x 10"      680 pages

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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.)

Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman

This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.

This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book.

Part I:  Financial Assets

1. Cash and Cash Equivalents
2. Investments in Debt and Equity Securities
3. Loans and the Allowance for Credit Losses
4. Servicing of Financial Assets
5. Transfers of Financial Assets
6. Securitizations
7. Calculating Yields on Debt Investments

Part II:  Financial Liabilities
8. Debt Financing
9. Securities Lending Arrangements and Other Pledges of Collateral
10. Convertible Debt and Similar Instruments
11. Extinguishments of Debt

Part III:  Derivatives and Hedging Activities
12. Derivatives Accounting
13. Embedded Derivatives
14. Hedge Accounting
15. Disclosures about Derivatives

Part IV:  Equity Instruments

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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US)

Authors:     Rosemarie Sangiuolo,  Scott Taub, Leslie F. Seidman, CPA

This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.

This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book.

Part I:  Financial Assets

1.     Cash and Cash Equivalents
2.     Investments in Debt and Equity Securities
3.     Loans and the Allowance for Credit Losses
4.     Servicing of Financial Assets
5.     Transfers of Financial Assets
6.     Securitizations
7.     Calculating Yields on Debt Investments

Part II:  Financial Liabilities

8.      Debt Financing
9.      Securities Lending Arrangements and Other Pledges of Collateral
10.    Convertible Debt and Similar Instruments
11.    Extinguishments of Debt

Part III:  Derivatives and Hedging Activities

12.    Derivatives Accounting
13.    Embedded Derivatives
14.    Hedge Accounting
15.    Disclosures about Derivatives

Part IV:  Equity Instruments

16.    Issuer's Accounting for Equity Instruments and Related Contracts

Part V:  Pervasive Issues

17.    Offsetting Assets and Liabilities in the Balance Sheet
18.    Fair Value Measurements, Fair Value Disclosures, and Other Financial
          Instrument Disclosures
19.    The Fair Value Option for Financial Instruments

1000 pages


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Financial Accounting and Reporting, 2012

Authors: Dr. L. Murphy Smith, CPA,  Dr. Katherine T. Smith  Shannon Knight Deer, CPA

Especially designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds.

The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production).

Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP).

The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides.

Chapter 1 The Accounting Information System and Financial Statements
Chapter 2 The Financial Statements
Chapter 3 Accounting Transaction Processing
Chapter 4 Measuring Profitability and Financial Position on the Financial Statements
Chapter 5 Cash, Internal Control, and Ethics
Chapter 6 Accounts and Notes Receivable
Chapter 7 Accounting for the Merchandising Firm
Chapter 8 Plant Assets, Intangibles, and Long-Term Investments
Chapter 9 Liabilities
Chapter 10 Accounting for the Corporation
Chapter 11 More About the Income Statement and Statement of Stockholders’ Equity
Chapter 12 The Statement of Cash Flows
Chapter 13 Financial Statement Analysis
Chapter 14 Accounting for Global Commerce

 

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repo

Financial Accounting and Reporting (2014) (U.S.)

Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith, and Shannon Knight Deer, CPA

Designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds.

The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production).

Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. Cross-functional applications are interwoven into the presentation of accounting fundamentals in each chapter. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP).

The textbook covers the key topics in financial accounting like most books in this field. The significant difference is the book’s cross-functional perspective that engages students by showing them how they will use financial accounting in their careers. The book is also unique in its integration of accounting ethics, global commerce, and technology.

The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides.

Chapter 1:     The Accounting Information System
Chapter 2:     The Financial Statements
Chapter 3:     Accounting Transaction Processing
Chapter 4:     Measuring Profitability and Financial Position on the Financial Statements
Chapter 5:     Cash, Internal Control, and Ethics
Chapter 6:     Accounts and Notes Receivable
Chapter 7:     Accounting for the Merchandising Firm
Chapter 8:     Plant Assets, Intangibles, and Long-Term Investments
Chapter 9:     Liabilities
Chapter 10:   Accounting for the Corporation
Chapter 11:   More About the Income Statement and Statement of Stockholders’ Equity
Chapter 12:   The Statement of Cash Flows
Chapter 13:   Financial Statement Analysis
Chapter 14:   Accounting for Global Commerce

9780808037873    8-1/

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Federal Securities Law Reporter

Federal Securities Law Reporter is a comprehensive resource covering the federal laws and rules that regulate the issuance and trading of securities, corporate disclosure, insider reporting, broker-dealer requirements and duties, self-regulatory organizations, investment companies, investment advisers, and accountants and attorneys practicing before the Securities and Exchange Commission.

It provides the full text of the Securities Act of 1933, the Securities Exchange Act of 1934, Investment Company Act of 1940, Investment Advisers Act of 1940, the Sarbanes-Oxley Act of 2002, the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010, and other federal securities laws, as well as the regulations and forms of the SEC. It includes explanations that discuss, summarize and coordinate law, rule interpretations and court decisions.

It also includes the full text of court opinions deciding issues of federal securities law, all SEC rulemaking releases and other selected SEC releases and no-action letters. It is organized by act, with SEC rules, CCH explanations, and other materials located among the act sections to which they relate.

If you would like more details about this product, or would like to order a copy online, please click here.




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Canada Corporations Law Reporter

The Canada Corporations Law Reporter covers all aspects of law and practice surrounding the life-cycle and events of a federally incorporated company. All corporate compliance and practice issues are addressed in our comprehensive expert commentary. The Reporter also contains recent case law, relevant statutes and regulations, plus forms, precedents, government policies, and other information to keep the corporation in conformance to laws and using best practices.

To further assist you in your research, it includes Tables of Concordance cited to the subsection level between all provincial and federal corporations acts as well as several useful corporate governance reference charts.

Key topics include:

  • Incorporation
  • Corporate Finance
  • Directors and Officers
  • Corporate Governance
  • Shareholders
  • Financial Disclosure
  • Competition Law
  • Investigation and Remedies
  • Fundamental Changes
  • Bankruptcy and Insolvency
  • Liquidation and Dissolution
  • Licensing and Registration
  • Not-for-profit Corporations
  • Foreign Investment

Your subscription includes Corporate Brief, a monthly newsletter featuring articles, recent cases and updates to relevant legislation.

Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases.

 

If you would like more details about this product, or would like to order a copy online, please click here.




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Atlantic Tax Reporter

Complete, up-to-date coverage of tax law in the region 

With frequent updates, Atlantic Tax Reporter is an essential resource for tax professionals who have clients with business interests in any of the four Atlantic jurisdictions – New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island.

As a subscriber, you have access to full coverage of the latest tax developments in these jurisdictions as well as valuable time-saving tools and commentary. Content includes:

  • Statutes and regulations pertaining to:
    • Income tax (personal and corporate)
    • Retail sales tax in PEI, capital tax, tobacco tax, mining tax and fuel tax
  • Official government publications related to personal and corporate income tax
  • Commentary on various taxes, including harmonized sales tax (applicable in New Brunswick, Newfoundland and Labrador, and Nova Scotia)

Bonus features:

  • Provincial Tax News monthly newsletter
  • Handy federal and provincial tax charts
  • Inter-provincial sales tax charts
  • Budget dispatches
  • News releases
  • Case digests
  • Full-text case law
  • Administration and personnel charts
  • A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to Atlantic Tax Reporter also find these publications instrumental to their practice:

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Archived Webinar - Reporting Foreign Property on the T1135

Interested in Reporting Foreign Property on the T1135, but missed the webinar that took place on May 5, 2014? Here is your chance to purchase the webinar recording.

The CRA has extended the filing deadline for the T1135 to July 31, 2014. If you will be preparing T1135 forms for T1 clients after tax season, have to prepare T1135 forms for corporations or just want to make sure that you filed your T1135s correctly, then view this webinar for an analysis of the revised T1135.

Maureen Vance, CPA, CA, a tax consultant with Wolters Kluwer CCH will explain the new reporting requirements on the T1135 and your reporting options, and will also review what constitutes Specified Foreign Property.

The webinar archive will include the following topics:

  • New T1135 requirements
  • Recap of the definition of Specified Foreign Property
  • The T3/T5 exclusion explained
  • The 2013 Transitional Reporting method
  • Choosing between the T3/T5 exclusion and the transitional reporting method
  • Filing the T1135
  • 2014 year ends
  • Penalties and extended reassessment
  • Q&A
    • Target Audience

    This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership.

    This Webinar Includes: 

    • 30 days to review the webinar recording
    • PDF version of the presentation slides


     

    If you would like more details about this product, or would like to order a copy online, please click here.




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    Reporting the unreported: the reliability and comparability of the literature on organic solvent nanofiltration

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    Organic solvent nanofiltration (OSN) is an energy-efficient separation technique that has the potential to improve environmental sustainability in many industrial sectors, including food processing, biorefineries, and in the production of...
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    Canadian Labour Law Reporter - (Employment Standards, Labour Relations And Labour Law Cases)

    One Stop Shopping for Employment and Labour Law Information

    Legislation
    Canadian Labour Law Reporter provides coverage of federal, provincial, and territorial laws on employment standards, human rights, pay and employment equity, employment insurance, and collective bargaining. This comprehensive research tool gives you all the relevant labour legislation across Canada.

    Commentary
    In addition to commentary on key employment cases and practice tips, the Canadian Labour Law Reporter also has case annotations at the end of each commentary section so you have more case law summary information at your fingertips.

    Case Law
    The Canadian Labour Law Reporter has full-text court case law and decisions from boards, tribunals, commissions, etc. all across Canada, going back to the 1940's. Our cases follow the same, clear style and are always easy to follow. All cases in the employment and labour areas are analysed by our experts and the most significant are published.

    Labour Notes Newsletter
    If it's important for you to be aware of current events and issues in Canadian employment and labour law, you'll rely on this newsletter. Published bi-weekly, it will keep you abreast of legislative developments in employment, human rights, labour, pay equity and employment insurance law across Canada. It provides you with digests of ground-breaking cases that affect how you deal with employees, and includes vital economic statistics, and more. Feature articles give you practical insights into trends and emerging issues in these dynamic fields to help you keep yourself current and protect your company's interests and its employees.

    News Trackers
    There are TWO NewsTrackers with this product, Employment Standards (includes employment standards, employment insurance, and human rights and equity news) and Canadian Labour Law Cases. New bills, cases, and related press releases are posted overnight and our searchable database is updated daily. Upon your request, the NewsTracker feature will notify you by email of breaking news stories as they happen throughout the day. NewsTracker provides a 10-day summary and a 60-day archive of past news items.

    What's New
    Each section includes a "What's New" feature. It is updated whenever anything is added by one of our experts to our commentary, legislation, or cases, or when a new issue of the news

    If you would like more details about this product, or would like to order a copy online, please click here.




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