New partnership is part of GSK’s R&D face-lift, which includes an increased focus on immune system targets

Survey shows little has changed in the decade since female professors were last asked about their careers

Chemists at ShanghaiTech University are championing academic collaboration and eschewing traditional subject-matter divisions

Decision to enact prohibition, forbid plastic straws lies with mayor

Sitharaman is presenting the full Budget for 2019-20. She is carrying the Budget documents in a red silk bag with national emblem.

Available: November 2011

A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants.

The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume.

The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book.        

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

Available: September 2011

Author: George Georgiades, CPA

The 2011-2012 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual:

• Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

 

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

The features and functionality you need to simplify the complex process of preparing financial statements.

Save valuable time by locating the right disclosure requirements quickly with the IFRS Interactive Disclosure Checklist. This software is loaded with features that simplify the complex process of preparing financial statements. Just by answering some simple questions, you’ll be able to quickly locate the right disclosure requirements plus you’ll have access to line-by-line disclosure guidance, ensuring disclosures are complete and accurate.

Consistent with the International Financial Reporting Standards

This software is organized by accounting topic consistent with the International Financial Reporting Standards and can be used on its own or linked to the Standards content in your CCH IFRS research subscription for additional guidance on the scope and interpretation. The completed checklist can be placed in annual or quarterly workpapers to provide support for review and compliance procedures.

• Tailor each checklist to ensure that only relevant questions are asked, and customize which questions you want to print.
• Roll forward checklists from prior periods; log and highlight preparer comments.
• Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.
• With regular updates, you’ll stay current and see what has changed between updates.

IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate:

Customizable — Tailor each checklist to ensure that only relevant questions are asked. You can even customize which questions you want to print.

Time saving features — Roll forward checklists from prior periods, keeping only the information you want; log and highlight preparer comments.

Uncomplicated navigation — Find what you need using checklist filters, dynamic contents window and ‘find’ feature.

Interactive — Save valuable time by locating the right disclosure requirements quickly. You’ll get line-by-line disclosure guidance and forms can be filled in on-screen or printed out.

Helpful tools — Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.

Integration — Use checklists alongside CCH’s IFRS for Canada research content to meet all your IFRS information needs. Integrate the checklist tool into your internal control processes for a seamless workflow..

Updated regularly — Stay current and easily see what changed between updates.

IFRS Inte

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

Full Article

Complimentary: www.cch.ca/2015USBudget

On March 4, 2014, President Obama released a $3.9 trillion proposed fiscal year (FY) 2015 federal budget, with a mix of expanded child, family and education tax credits as well as some curbed tax preferences for higher income individuals and businesses. Funding for the proposed tax breaks would come from, among other proposals, taxing carried interest as ordinary income, extending payroll taxes to cover certain distributions from professional service companies, and restricting the availability of like-kind exchange treatment for real estate transactions. In conjunction with the budget, the Treasury Department also released its Green Book, providing explanations of the proposed budget.

CCH's Tax Briefing: Fiscal Year 2015 Budget Proposals provides you with a summary of the budget proposal.

Related Products

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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)

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

Author: Paul A. Mackey, CPA

SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants.

The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.

The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book:

1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic.
2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002.
3. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings.

PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES
- General Disclosures
- Cash
- Accounts and Notes Receivable
- Financial Instruments
- Inventory
- Other Investments
- Fixed Assets, Repairs and Maintenance, and Depreciation
- Intangible Assets and Amortization
- Accounts and Notes Payable
- Debt and Guarantors of Debt
- Leases
- Income Taxes
- Common Stock, Preferred Stock, and Noncontrolling Interests
- Revenue Recognition
- Share-Based Payment
- Pension Plans, Other Postretirement Plans, and ESO

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

Author: Ronald G. Pippin, CPA

A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants.
 
The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?"  If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. 

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume.  The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.  

The CD contains three checklists covering the same disclosure questions and requirements in the book:

1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic.
2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002.
3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings.

CONTENTS:
PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES
- General Disclosures
- Cash
- Accounts and Notes Receivable
- Inventory
- Other Investments
- Fixed Assets, Repairs and Maintenance, and Depreciation
- Intangible Assets and Amortization
- Accounts and Notes Payable
- Debt and Guarantors of Debt
- Leases
- Income Taxes
- Common and Preferred Stock and Noncontrolling Interests
- Revenue Recognition
- Share-Based Payment
- Pension Plans, Other Postretirement Plans, and ESOPs
- Bankruptcy
- Business Combinations
- Quasi-Reorganizations
- Subsidiary's or Division's Separate Financial Statemen

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

The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders.

The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications.

Critical areas analyzed include:

• Disclosure requirements and anti-fraud provisions
• The duty to disclose
• Dissemination
• Issues involving materiality
• Disclosure of bad news
• Negotiations
• Dealing with analysts
• And much more!

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

 Author: George Georgiades, CPA,

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

• Over 750 examples of realistic sample footnote disclosures to assis in the preparation of financial statements for an audit, a review, or compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

Each chapter consists of the following parts:

1. Executive Summary.
2. Authoritative Accounting Literature.
3. Disclosure and Key Presentation Requirements.
4. Examples of Financial Statement Disclosures.

The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

Part I General Principles
Part II Presentation
Part III Assets
Part IV Liabilities
Part V Equity
Part VI Revenue
Part VII Expenses
Part VIII Broad Transactions
Part IX Other
Accounting Resou

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

Full Article

George Georgiades, CPA

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

• Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, then modify it as necessary. Also included is a financial statement disclosures checklist (annual and interim) that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

Current through FASB Accounting Standards Update No. 2014-05, Service Concession Arrangements.

6" x 9"     848 pages


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

Author: George Georgiades, CPA

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

• Over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

Also included is a financial statement disclosures checklist.

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets  (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

Each chapter consists of the following parts:

1. Executive Summary.
2. Authoritative Accounting Literature.
3. Disclosure and Key Presentation Requirements.
4. Examples of Financial Statement Disclosures

 The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

CONTENTS:

Part I General Principles  
Part II Presentation
Part III Assets
Part IV Liabilities
Part V Equity
Part VI Revenue
Part VII Expenses
Part VIII Broad Transactions
Part IX Other
Accounting Resources on the Web  
Cross-Reference to Original Pronouncements    
Index  
CD-ROM Instructions  

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

In this single integrated source, you will find the "why" and the "how-to" of this dynamic topic. Whether you are advising a client on electronic data retention policies, initiating or responding to discovery requests, or making evidentiary rulings, you need to stay on top of the changing legal landscape. The authors take a pragmatic approach, drawing from real world scenarios to prepare you for what may happen, including everything from dealing with the "damning e-mail" to the ease of manipulation of electronic information.

Options and solutions are provided on a broad range of issues as diverse as how electronic discovery is treated differently by courts; parties and lawyers duties for the retention of electronic records; and the impact of electronic document retention policies on litigation.

If you or your clients use computers or other electronic devises to send, receive or store information, you cannot afford to miss this important tool.

Table of contents:
Chapter 1 Overview
Chapter 2 Mechanisms for Electronic Discovery
Chapter 3 Spoliation
Chapter 4 Document Retention: Policies and Electronic Information
Chapter 5 Shifting the Costs of Electronic Discovery
Chapter 6 Evidentiary Issues
Chapter 7 Attorney-Client Privilege & Email
Chapter 8 Computerized Litigation Support Systems & The Work Product Doctrine
Chapter 9 Electronic Discovery Technology
Chapter 10 Inspection of Hard Disks in Civil Litigation
Chapter 11 Privacy Concerns
Chapter 12 Government Documents

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

Published: February 2009

Wouldn't it be great to have a how-to guide in your pocket when navigating the complex discovery process?

Discovery: Principles and Practice in Canadian Common Law, 2nd Edition is the practical manual and legal text in one that describes the current state of the law, guides you through each stage of the process and covers the skills required to execute an effective and smooth discovery.

Topics covered:

• Privilege
• Examination practice tips
• Written interrogatories
• Preparing a witness
• Use of discovery at trial
• Email documentary production case law
• Privilege issues arising from email production cases
• The use of e-discovery

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

Bonus Feature
Your purchase includes a FREE eBook!

What's an eBook?
An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized.

---

Published: November 2014

A Practical Guide to eDiscovery in Canada is your one-stop resource for successful and efficient production of electronically stored information.

An essential tool for the digital age litigant, this comprehensive guide offers an understanding of key terms and processes, from initial planning and preparation through to the data gathering, production, and post-collection stages. With contributions by industry experts, it gives insider insight and practical tips on adoption of strategies, effective communication and collaboration, legislative requirements, and engagement of third-party experts to ensure efficiency, best practices, and successful risk-management.

What's included:

• A FREE eBook
• Convenient tables listing factors and tips for consideration at various stages of the eDiscovery process
• A comprehensive check-list for your eDiscovery plan, start to finish
• Appendices containing ready-to-use templates and sample documents, including an Information Technology Questionnaire, Custodian Interview Questionnaire, Litigation Hold Notice, Chain of Custody Log, Litigation Hold Notice Reminder, and Litigation Hold Release Notice
• Summaries of important case law and its practical implications for the eDiscovery process

About the Authors
Shelby Austin, LL.B, is a Partner with Deloitte Forensic and had published and presented extensively on the topic of eDiscovery and legal outsourcing. Formerly the Founder of ATD Legal Services PC, which managed large documentary discovery and due diligence projects, and a Partner at a leading Bay Street law firm. She is the recipient of the Risings Stars (Lexpert Magazine) and Canada’s Most Powerful Women: Top 100 awards and a Member of the Sedona Canada Working Group, the E-Discovery Implementation Committee, and the Ontari

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

Rotch Library - NA1347.O75 2019

In an incident that raises serious questions about Covid-19 care centres run by the city civic body, a 27-year-old coronavirus positive man died in his bed after suffering seizure at room 808-Block G3, at Samras Covid-19 care centre in Navrangpura. Only asymptomatic patients are isolated here so that they can be monitored and sent to hospital if they develop symptoms, or discharged when they turn negative.

Australia. Parliament. House of Representatives. Standing Committee on Health, Aged Care and Sport

On February 20, 2020, Deputy Chief Minister O Paneerselvam who holds the finance portfolio, announced that an expert committee would be constituted to improve the tax: GSDP ratio of Tamil Nadu.

Only patients developing severe illness or having compromised immunity will have to test negative through RT-PCR test before being discharged by a hospital, the Union health ministry said.