pr International Encyclopaedia of Laws: Private International Law By www.cch.ca Published On :: Tue, 19 May 2009 10:28:16 GMT This is the first and only publication to provide comprehensive coverage of national laws on conflict of laws, now more commonly referred to as private international law. It presents country-by-country monographs dealing with the statutes, regulations and case law each country applies to cases involving transnational issues. It offers much-needed access to the conflict rules of other countries, presented clearly and concisely by local experts. The looseleaf format allows the monographs to be kept regularly up to date. Beginning with a general introduction to the private international law of the country concerned, each monograph goes on to discuss choice of law technique, sources of private international law, intangible property rights, marriage, registered partnerships, property, succession and much more. Each national monograph concludes with an overview of the country's relevant civil procedure, examining lex fori, enforcement of foreign judgments and international arbitration. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr International Encyclopaedia of Laws: Intellectual Property By www.cch.ca Published On :: Tue, 19 May 2009 10:26:06 GMT This comprehensive book provides an overview of all the pertinent information on intellectual property needed to gain a clear comprehension of the legislation and policy on the subject in different countries. Legal practitioners, academics, students, government officials and business people will find here all the information and insight they need to confidently resolve issues related to law and policy in any branch of intellectual property. Forthcoming supplements will include monographs on each of the international conventions on intellectual property rights, as well as distinct coverage of important issues in intellectual property law within the European Union. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr International Arbitration: Law and Practice By www.cch.ca Published On :: Thu, 20 Jun 2013 14:20:12 GMT Published: November 2012 International Arbitration: Law and Practice provides a concise overview of the legal principles and practice of international arbitration. It offers an accessible, straightforward introduction to the legal framework for international commercial arbitration, including discussions of international arbitration agreements, international arbitral procedures and international arbitral awards. This book also provides an introduction to international investment arbitration, including a discussion of the ICSID Convention and issues arising under bilateral investment treaties, and state-to-state arbitration. It also includes descriptions of the contemporary practice and tactics of international arbitration. Among other things, this title addresses the drafting of arbitration clauses, selection and challenge of arbitrators, structure of arbitral proceedings, process of disclosure or discovery, witness preparation and testimony, conduct of evidentiary hearings and other key procedural steps in international arbitrations. It contains an Introduction and three principal parts: Part I: International Arbitration Agreements, including the separability presumption, choice of law issues, competence-competence doctrine, recognition and enforcement of arbitration agreements, formation and validity, formal validity and writing requirements, interpretative issues, non-signatory doctrines and multi-party/multi-contract issues. Part II: International Arbitral Proceedings, including importance and choice of arbitral seat, selection and challenge of arbitrators, parties’ procedural autonomy, arbitrators’ procedural discretion, conduct of arbitral proceedings, disclosure and discovery, provisional measures, choice of substantive law, confidentiality, consolidation and intervention. Part III: International Arbitral Awards, including form and content of awards, relief, costs, forums for annulment of awards, grounds for annulment or set-aside of awards, recognition and enforcement of awards, preclusion and precedent, and recognition of annulled awards. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr International Arbitration and Mediation: A Practical Guide By www.cch.ca Published On :: Mon, 18 Nov 2013 15:34:50 GMT Published: February 2010 Optimising the outcome of disputes connected with international business forms the subject matter of International Arbitration and Mediation: A Practical Guide. Rather than adopt an idealised approach of pursuing victories at any cost, the authors help parties predict the realistic consequences (and costs) of their decisions and provide a step-by-step guide to opportunities to influence the course of a dispute as it unfolds in its various stages. They discuss techniques for productively resolving disputes through negotiation, mediation, and arbitration, frequently illustrating critical steps through real-world examples drawn from past experiences. The book is intended as an easily accessible desktop resource for lawyers who regularly counsel businesses when negotiating international deals, and for those who represent the same clients in achieving a successful resolution when disputes emerge. The practical guidance includes: How to determine which dispute resolution clauses work best for different international contracts, and how to negotiate those clauses What preliminary steps parties should consider to preserve their rights when a dispute arises Whether and how to appoint counsel When and how to perform an early case assessment (ECA) How to organise and conduct international mediations and arbitration proceedings How to enforce (or set aside) arbitral awards Securing the benefit of additional protections available through investment treaties The text is divided into chapters that follow the life cycle of an international commercial dispute as seen through the eyes of the parties, from when they agree how to resolve disputes in their contracts to the endgame of enforcement. Additionally, the appendices include a number of model submissions for further reference. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Intellectual Property Law in Canada By www.cch.ca Published On :: Thu, 16 May 2013 07:50:25 GMT Published: January 2013 Derived from the renowned multi-volume International Encyclopaedia of Laws, Intellectual Property Law in Canada provides a survey and analysis of the rules concerning intellectual property rights in Canada. It covers every type of intellectual property right in depth – copyright and neighbouring rights, patents, utility models, trademarks, trade names, industrial designs, plant variety protection, chip protection, trade secrets, and confidential information. Particular attention is paid throughout to recent developments and trends. The analysis approaches each right in terms of its sources in law and in legislation, and proceeds to such legal issues as subject matter of protection, conditions of protection, ownership, transfer of rights, licences, scope of exclusive rights, limitations, exemptions, duration of protection, infringement, available remedies, and overlapping with other intellectual property rights. This book also provides a clear overview of intellectual property legislation and policy, and at the same time offers practical guidance on which sound preliminary decisions may be based. Lawyers representing parties with interests in Canada will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative intellectual property law. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr GST/HST and Real Property in Canada, 3rd Edition By www.cch.ca Published On :: Thu, 04 Sep 2008 15:21:04 GMT Written by one of Canada's most respected practitioners in the area of commodity taxation, this new edition has been highly anticipated. First published in 2001, then in 2004, and most recently in 2008, this edition has been extensively revised andupdated. GST/HST and Real Property in Canada is an excellent quick reference book that outlines how the rules of GST/HST treat real property transactions in Canada. This book is an essential resource for practitioners involved in real estate transactions or commodity taxation.Topics covered: Taxable supplies of real property Exempt supplies of real property GST/HST rules depending on how the ownership of property is held Special Situations such as repossessions and seizures, elections GST/HST rate changes Table of Contents (subject to change)Chapter 1: Definitions 1.1 – Builder 1.2 – Business 1.3 – Capital Property 1.4 – Commercial Activity 1.5 – Fair Market Value 1.6 – Person 1.7 – Personal Property 1.8 – Property 1.9 – Real Property 1.10 – Recipient 1.11 – Residential Complex 1.12 – Residential Unit 1.13 – Sale 1.14 – SupplyChapter 2: Taxable Supplies of Real Property 2.1 – General Principle 2.1.1 – Timing of Payment of Tax 2.1.2 – Collection and Remittance of Tax 2.1.3 – Place of Supply 2.1.4 – Service in Respect of Supplies of Real Property 2.1.5 – Deposits 2.2 – Sales of New Residential Housing 2.2.1 – Adjustments to Purchase on Closing 2.3 – New Housing Rebates 2.3.1 – Rebate for New Housing 2.3.2 – Rebate for Cooperative Housing 2.3.3 – Rebate for Owner-Built Homes 2.3.4 – Rebate to Owner or Lessee of Land Leased for Residential Purposes 2.4 – New Residential Rental Property Rebate 2.4.1 – Rebate for New Residential Properties 2.4.2 – Temporary Rentals before Sale 2.4.3 – Land Leased for Residential Purpose 2.4.4 – Administration of the Rebate 2.5 – PST Transitional New Housing Rebate 2.6 – Development of Residential Real Property 2.6.1 – Renovations and Self-Supplies 2.6.2 – Substantial Renovation 2.6.3 – Non-Substantial Renovation 2.6.4 – Planning Point 2.6.5 – Substantial Completion 2.6.6 – Self-Supply of Single Unit Residential Complex or Residential Condominium Unit 2.6.7 – Self-Supply of Residential Condominium Unit 2.6.8 – Self-Supply of Multiple Unit RIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Governmental GAAP Practice Manual (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:56:33 GMT Author: Eric S. Berman, CPA Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information related to management's discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity's Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR. Governmental Funds The General Fund Special Revenue Funds Capital Project Funds Debt Service Funds Permanent Funds Proprietary Funds Enterprise Funds Internal Service Funds Fiduciary Funds Pension (and Other Employee Benefits) Trust Funds Private-Purpose Trust Funds Investment Trust Funds and Individual Investment Accounts Agency Funds The Consolidation and Conversion Process Developing Information for Fund Financial Statements If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Governmental GAAP Practice Manual (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:21:31 GMT Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards. Related Products Governmental GAAP Guide, 2014 Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014) U.S. Master GAAP Guide (2014) Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Governmental GAAP Practice Manual (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:21:58 GMT Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:10:53 GMT This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. This volume contains accounting principles, financial reporting presentation requirements, required and recommended disclosures, and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting. The book also comes with a free companion CD-ROM that contains an electronic version of the book. The 2013 GAAP Handbook covers the following topics: PART I: FINANCIAL STATEMENTS PART II: MAJOR ACCOUNTING AREAS AND REPORTING PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS PART IV: GAAP IN SPECIALIZED INDUSTRIES If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:43:05 GMT The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium. This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. The book also comes with a free companion CD-ROM that contains an electronic version of the book. PART I: FINANCIAL STATEMENTS Reporting, Presentation, and Disclosures for the Income Statement Revenue Recognition Balance Sheet Reporting and Disclosures: Assets Balance Sheet Presentation and Disclosures: Liabilities Balance Sheet Reporting: Stockholders' Equity Statement of Cash Flows Other Financial Statement Types and Related Items Disclosures PART II: MAJOR ACCOUNTING AREAS AND REPORTING Accounting Changes and Error Corrections Investments in Equity and Debt Securities Business Combinations Consolidation Leases Pension Plans and Other Postretirement Benefit Plans Income Tax Accounting PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS Foreign Currency Translation and Transactions Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting, Reporting, and Disclosures International Financial Reporting Standards: An Examination of Accounting Convergence PART IV: GAAP IN SPECIALIZED INDUSTRIES Accounting in Specialized Industries 9780808038801 7" x 10" 1,800 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:14:23 GMT Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1 Overview of the Markets Part 2 Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4 Taxation of Capital Transactions Part 5 Taxation of Ordinary Income Transactions Part 6 Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Part 7 Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8 Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9 Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10 Taxation of Debt Securities and Options on Debt Securities Part 11 Taxation of Asset-Backed Securities Part 12 Taxation of Physical Commodities and Options on Commodities Part 13 Taxation of Section 1256 Contracts Part 14 Tax Consequences of Holding Offsetting Positions (Straddles) Part 15 Foreign Currency and International Operations Part 16 Notional Principal Contracts 9780808039549 6" x 9" 1,152 pages Related ProductIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:18:34 GMT Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1: Overview of the Markets Part 2: Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4: Taxation of Capital Transactions Part 5: Taxation of Ordinary Income Transactions Part 6: Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Part 7: Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8: Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9: Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10: Taxation of Debt Securities and Options on Debt Securities Part 11: Taxation of Asset-Backed Securities Part 12: Taxation of Physical Commodities and Options on Commodities Part 13: Taxation of Section 1256 Contracts Part 14: Tax Consequences of Holding Offsetting Positions (Straddles) Part 15: Foreign Currency and International Operations Part 16: Notional Principal Contracts 1,152 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 13:27:20 GMT 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 InstrumentsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:29:08 GMT 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 Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Federal Taxation: Comprehensive Topics (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:07:35 GMT Available: April 2012 A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers. CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed. Comprehensive Topics provides 25 chapters and additional support materials as follows: 1. Introduction to Federal Taxation and Understanding the Federal Tax Law 2. Tax Research, Practice and Procedure 3. Individual Taxation--An Overview 4. Gross Income 5. Gross Income--Exclusions 6. Deductions: General Concepts and Trade or Business Deductions 7. Deductions: Business/Investment Losses and Passive Activity Losses 8. Deductions: Itemized Deductions 9. Tax Credits, Prepayments, and Special Methods 10. Property Transactions: Determination of Basis and Gains and Losses 11. Property Transactions: Nonrecognition of Gains and Losses 12. Property Transactions: Treatment of Capital and Section 1231 Assets 13. Tax Accounting 14. Taxation of Corporations--Basic Concepts 15. Corporate Nonliquidating Distributions 16. Corporate Distributions in Complete Liquidations 17. Corporate Reorganizations 18. Accumulated Earnings and Personal Holding Company Taxes 19. Partnerships--Formation and Operation 20. Partnerships--Distributions, Sales and Exchanges 21. S Corporations 22. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax 23. Income Taxation of Trusts and Estates 24. Deferred Compensation and Education Planning 25. Multijurisdictional Taxation: International and State and Local Transactions - Appendix - Glossary of Tax Terms - Finding Lists - Table of Cases - Topical Index Related books: Federal Tax Study Manual (2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Federal Taxation: Comprehensive Topics (2014) (U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:17:02 GMT A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers. CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed. Comprehensive Topics provides 25 chapters and additional support materials as follows: 1. Introduction to Federal Taxation and Understanding the Federal Tax Law 2. Tax Research, Practice and Procedure 3. Individual Taxation - An Overview 4. Gross Income 5. Gross Income--Exclusions 6. Deductions: General Concepts and Trade or Business Deductions 7. Deductions: Business/Investment Losses and Passive Activity Losses 8. Deductions: Itemized Deductions 9. Tax Credits, Prepayments, and Special Methods 10. Property Transactions: Determination of Basis and Gains and Losses 11. Property Transactions: Nonrecognition of Gains and Losses 12. Property Transactions: Treatment of Capital and Section 1231 Assets 13. Tax Accounting 14. Taxation of Corporations--Basic Concepts 15. Corporate Nonliquidating Distributions 16. Corporate Distributions in Complete Liquidations 17. Corporate Reorganizations 18. Accumulated Earnings and Personal Holding Company Taxes 19. Partnerships--Formation and Operation 20. Partnerships--Distributions, Sales and Exchanges 21. S Corporations 22. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax 23. Income Taxation of Trusts and Estates 24. Deferred Compensation and Education Planning 25. Multijurisdictional Taxation: International and State and Local Transactions - Appendix - Glossary of Tax Terms - Finding Lists - Table of Cases - Topical InIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Federal Taxation: Basic Principles (2014) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:10:14 GMT A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals. CONTENTS: Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows: 1. Introduction to Federal Taxation and Understanding the Federal Tax Law 2. Tax Research, Practice and Procedure 3. Individual Taxation-An Overview 4. Gross Income 5. Gross Income-Exclusions 6. Deductions: General Concepts and Trade or Business Deductions 7. Deductions: Business/Investment Losses and Passive Activity Losses 8. Deductions: Itemized Deductions 9. Tax Credits, Prepayments and Special Methods 10. Property Transactions: Determination of Basis and Gains and Losses 11. Property Transactions: Nonrecognition of Gains and Losses 12. Property Transactions: Treatment of Capital and Section 1231 Assets 13. Tax Accounting 14. Deferred Compensation and Education Savings Plans 15. Tax Planning for Individuals 16. Partnerships, Corporations and S Corporations 17. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax 18. Income Taxation of Trusts and Estates - Appendix - Glossary of Tax Terms - Finding Lists - Table of Cases - Topical Index Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Federal Taxation: Basic Principles (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:57:48 GMT Available: April 2012 A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). The book is also a favorite in distant learning, because of its clarity and direct approach - and it is also used in special programs like CFP courses. Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals. It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes. CONTENTS: Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows: Introduction to Federal Taxation and Understanding the Federal Tax Law Tax Research, Practice and Procedure Individual Taxation-An Overview Gross Income Gross Income-Exclusions Deductions: General Concepts and Trade or Business Deductions Deductions: Business/Investment Losses and Passive Activity Losses Deductions: Itemized Deductions Tax Credits, Prepayments and Special Methods Property Transactions: Determination of Basis and Gains and Losses Property Transactions: Nonrecognition of Gains and Losses Property Transactions: Treatment of Capital and Section 1231 Assets Tax Accounting Deferred Compensation and Education Savings Plans Tax Planning for Individuals Partnerships,Corporations and S Corporations Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax Income Taxation of Trusts and Estates -Appendix -Glossary of Tax Terms -Finding Lists -Table of Cases -Topical Index Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Federal Taxation Practice and Procedure (11th Edition) (US) By www.cch.ca Published On :: Thu, 19 Sep 2013 14:34:27 GMT Robert J. Misey, Jr., JD, MBA, LLM Provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS. This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. The Service's procedure in determining, reviewing, litigating and collecting tax deficiencies is described, and the roles of all the key groups within the IRS are covered. Also included are a discussion of related criminal investigations and the use of the IRS summons. The indirect method of proof is also covered. Chapter 1: Organization of the IRS Chapter 2: Practice Before the Internal Revenue Service Chapter 3: Ethical Responsibilities Chapter 4: Examination of Returns Chapter 5: Large Case Audits Chapter 6: Investigative Authority of the Internal Revenue Service Chapter 7: Evidentiary Privilege for Federally Authorized Tax Practitioners Chapter 8: Partnership Audit Procedures Chapter 9: Penalties and Interest Chapter 10: Statute of Limitations on Assessment Chapter 11: Access to Internal Revenue Service Information Chapter 12: The Appeals Office Chapter 13: Assessment Procedure Chapter 14: The Collection Process Chapter 15: Claims for Refund Chapter 16: Private Rulings and Determination Letters Chapter 17: International Tax Procedure Chapter 18: Criminal Tax Procedure Chapter 19: Indirect Method of Proving Income 7" x 10" 1,000 pages Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2015) (U.S.) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Federal Tax Practitioner’s Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:27:16 GMT Author: Susan Flax Posner Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles. This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that present the details in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Income Tax 1. Individuals — Filing Status, Personal Exemptions, Standard Deduction 2. Gross Income — Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income — Exclusions 6. Gain or Loss — Basis — Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Federal Tax Course: A Guide for the Tax Practitioner (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:54:42 GMT Author: Susan Flax Posner Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts 14. Tax Credits, Estimated Tax for Individuals Withholding Payroll Taxes - Minimum Tax Accounting 15. &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:05:11 GMT Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) Price on Contemporary Estate Planning (2015) (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013 By www.cch.ca Published On :: Thu, 21 Mar 2013 13:51:00 GMT - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Reflects developments through March 2013. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:13:45 GMT Available: April 2012 - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. Reflects developments through February, 2012. Related books: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) Income Tax Regulations (Winter 2013) (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Estate Planning: Principles and Problems, Third Edition By www.cch.ca Published On :: Fri, 02 May 2014 13:34:58 GMT Published: October 2011 This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises. Topics covered: Tax Relief Unemployment Insurance Re-authorization Job Creation Act of 2010 Same-sex marriage and planning Uniform Probate Code’s 2008 changes dealing with definitions of children Durable powers of attorney and medical care directives, including “persistent vegetative state” Retirement asset tax planning material Trust “decanting” Family offices and private trust companies Pet Trusts If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Electronic Discovery: Law and Practice By www.cch.ca Published On :: Thu, 21 May 2009 15:31:09 GMT 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. Full Article
pr Drafting Effective Contracts: A Practitioner's Guide, Second Edition By www.cch.ca Published On :: Thu, 21 May 2009 14:16:54 GMT A favorite reference tool for over a decade, Drafting Effective Contracts combines a clear analysis of how effective agreements are structured, a practical breakdown of its essential elements and an overview of the overall process, from conducting the initial client meeting to closing the deal. This completely updated guide presents consistent structural analysis and a set of fundamentals that can be used from contract to contract. You are led step-by-step through the creation process and offered direction around the obstacles that may be encountered along the way, in drafting agreements for goods and services, promissory notes, guaranties and secured transactions. You will find a detailed discussion of the 11 drafting elements that every contract may have: parties; recitals; subject; consideration; warranties and representations; risk allocation; conditions; performance; dates and term; boilerplate; and signatures. You also get an array of sample contracts and statutory material, making this the most complete tool for building legal agreements that work. Table of Contents: Part 1: Process Chapter 1: Getting Started Chapter 2: Drafting Elements Chapter 3: Negotiations and Closings Part 2: Applications Chapter 4: Agreements for the Sale of Goods and Services - Overview Chapter 5: Agreements for the Sale of Goods and Services - Structural Analysis Chapter 6: Promissory Notes - Overview Chapter 7: Promissory Notes - Structural Analysis Chapter 8: Guaranties - Overview Chapter 9: Guaranties - Structural Analysis Chapter 10: Security Agreements - Overview Chapter 11: Security Agreements - Structural Analysis Appendix A: Litigated Language If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Dodd-Frank Wall Street Reform and Consumer Protection Act: Law, Explanation and Analysis By www.cch.ca Published On :: Wed, 23 Jan 2013 09:45:52 GMT Published: July 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act: Law, Explanation and Analysis provides comprehensive analysis of this sweeping new banking and securities legislation. These historic reforms will transform the way banks, hedge funds, credit rating agencies, broker-dealers, investment advisers, accountants, public companies and other financial institutions – and the attorneys who advise these entities – operate. Thus, a comprehensive understanding of these changes will be vital to all participants in the U.S. financial system. This definitive publication provides immediate insight into the impact of the new law. Written by the CCH editorial staff of banking and securities attorneys, the 1,600-plus page book explains every provision of this complex legislation, providing over 600 pages of the analysis you need to understand the impact of this historic legislation. Commentary includes discussion of the relevant legislative history, including committee reports and floor remarks, detailed citations to new and amended law sections, and editorial comments and caution notes. This publication also features the full text of the legislation and committee reports, tables of effective dates and statutes amended, and a topical index. The law includes these elements: Establishes a Financial Stability Oversight Council Establishes an orderly liquidation authority Creates a Consumer Financial Protection Bureau Creates an Office of Financial Research Creates a Federal Insurance Office Eliminates the Office of Thrift Supervision National minimum underwriting standards for home mortgages Stricter oversight of credit rating agencies New capital standards for banks based on size and risk Requires affiliate structure for derivatives trading operations deemed risky Limits proprietary trading at the largest financial firms (the Volcker Rule) Regulates derivatives on exchanges or through clearing organizations Requires SEC registration of hedge funds and private equity funds Imposes retention requirements on securitized loans Promotes use of stricter state-level consumer protection laws Requires independent compensation committees Gives shareholders a non-binding “say-on-pay” Investor protection for seniors and underserved investors If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Discovery: Principles and Practice in Canadian Common Law, 2nd Edition By www.cch.ca Published On :: Tue, 17 Mar 2009 14:54:09 GMT 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. Full Article
pr Corporate Taxprep Seminar Guidebook By www.cch.ca Published On :: Fri, 12 Dec 2014 09:30:59 GMT This guide is designed as a discussion of specific features in Corporate Taxprep and was used during the Fall 2014 Corporate Taxprep seminars. We are offering this comprehensive 250 page Seminar Guide to all Corporate Taxprep customers until December 31, 2014. Quantities are limited so order today! The material within this guide was prepared based on Corporate Taxprep 2014 version 1.1 as well as a pre-release copy of the Corporate Taxprep 2014 version 2.0. More specifically this guide covers: Essential Program Information Represent a Client New CRA Services Technical Changes within Corporate Taxprep Federal Tax and Form Changes Provincial Tax and Form Changes Filing Requirements Amending Returns Accessing Prior Version Files Related and Associated Corporations in Corporate Taxprep Ten “Must-know” Taxprep Features Importing and Exporting Data Printing This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Contemporary Tax Practice: Research, Planning and Strategies (Third Edition) By www.cch.ca Published On :: Thu, 06 Jun 2013 09:01:21 GMT Authors: John O. Everett, Cherie Hennig and Nancy Nichols This all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today’s environment. The book then provides exposure to frequently encountered tax planning topics and strategies, better preparing users for their future in tax practice. Build a solid foundation Early chapters are devoted to relevant legislative, administrative and judicial authorities, so users understand the how’s and the why’s behind tax practice today Users will gain a thorough understanding of how to perform tax research in today’s environment Landmark judicial decisions are presented, covering areas such as gross income, deductions, property gains and accounting methods Users gain exposure to tax practice issues and learn about tax communications Each chapter features case studies and research questions which highlight the real-world relevance of tax research and tax planning. Then take it to the next level Offers coverage of many key tax planning opportunities and strategies on topics such as individuals, retirement, choice of entity, closely held businesses and more This book also provides coverage of critical financial reporting issues such as FAS 109, FIN 48, and Schedule M3, which significantly impact and influence the way practitioners advise their clients A chapter on Tax Reform Proposals is also included in order to familiarize the reader with terms and topics such as the flat tax, Value- Added (VAT) Tax, the Fair Tax and much more Table of Contents: Introduction to Tax Authority — Legislative Authority Introduction to Tax Authority — Administrative Authority Introduction to Tax Authority — Judicial Authority Tax Research — Locating and Assessing Tax Authority Landmark Judicial Decisions — Gross Income Landmark Judicial Decisions — Deductions Landmark Judicial Decisions — Property Gains and Losses Landmark Judicial Decisions — Accounting Methods and Records Tax Practice — Procedures, Administration and Sanctions Tax Communications: Anatomy of a Tax Engagement Tax Planning Strategies — Individual Taxpayers Tax Planning Strategies — Retirement Issues Tax Planning Strategies — Estate & Gift Tax Basics Tax Planning Strategies — Advanced Estate & Gift, and Income Tax Issues Tax Planning Strategies — Choice of Business Entity Tax Planning Strategies — Closely-Held Business The Tax Accrual: An Introduction to Financial Accounting Issues & Book Tax Differences Tax Reform Proposals 696 pages If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Consent to Treatment: A Practical Guide, Fourth Edition By www.cch.ca Published On :: Wed, 20 May 2009 09:53:52 GMT Consent to Treatment is the single-volume complete library of patient consent topics and solutions. Written by an experienced health care attorney and risk manager, this leading resource helps you formulate your own effective, voluntary and lawful policies and procedures, so that you can successfully limit liability and avoid litigation. Described as the bible on consent by health lawyers and risk managers, it was recently reviewed by the Journal of the American Medical Association and has been cited in over 90 law review articles and 20 court decisions, including a landmark ruling by the U.S. Supreme Court regarding end-of-life choice-making. This handbook helps you navigate both common and complex topics to remain compliant with state and federal laws. The Fourth Edition has been updated to include information on the new algorithm on therapeutic consent process. It also includes important developments on HIV testing, human research, minors and organ donation and details the new CMS interpretive guidelines on informed consent Table of Contents: Chapter 1: The Rules for Consent to Treatment Chapter 2: Exceptions to the Rules Chapter 3: Reproductive Matters and Consent Chapter 4: Prisoners and Detainees Chapter 5: Minors Chapter 6: Mental Illness, Mental and Developmental Disability, and Consent Chapter 7: The Right to Refuse Treatment Chapter 8: Human Research and Experimentation Chapter 9: Organ Donation and Autopsy Chapter 10: The Elderly and Consent Chapter 11: Alcohol, Drug, and Substance Abuse in the Workplace: Consent Issues Chapter 12: Documentation of Consent and Practical Rules for Consent If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr CCH/Advocis FPSC-approved Capstone Course, 3rd Edition By www.cch.ca Published On :: Mon, 25 Jun 2012 09:02:54 GMT (Advocis 239) CCH/Advocis FPSC-approved Capstone Course – 3rd Edition The new CCH/Advocis FPSC-approved Capstone Course takes students through a concise summary of the core curriculum requirements, introduces them to new material required for the Financial Planning Examination 2 (FPE2), and then develops and tests their ability to integrate the core material. Concise, easy-to-follow textbook helps students review and integrate the core competencies required by a financial planner Students prepare with integrative case studies and practice in applying core concepts, plus exam writing techniques and practice questions Course materials include the same CCH financial planning software professionals use, allowing students to create complete financial plans – oneSource: The CCH Canadian Financial Planning Library and FP Solutions™ If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr CCH/Advocis Education Program Course 2: Contemporary Practices in Financial Planning, 10th Edition By www.cch.ca Published On :: Mon, 25 Jun 2012 08:54:44 GMT COURSE 2 (Advocis 232) CONTEMPORARY PRACTICES IN FINANCIAL PLANNING: 10th Edition Students are introduced to basic income tax laws and then move into a more advanced understanding, as it relates to areas of financial planning. A review of the professional and ethical responsibilities associated with the role of a financial planner and an understanding of the structures and services within the financial industry are covered in the course. Different forms of business structures are explored in depth, along with an understanding of trusts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr CCH R&D Pro By www.cch.ca Published On :: Tue, 22 Apr 2014 09:08:15 GMT Maximize your clients' SR&ED tax credits with technical precision Every year, the Canadian government awards more than $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). CCH R&D Pro, an innovative Web-based software, brings the daunting claim process down to size, making it easy for you to collect financial and technical information related to SR&ED projects and generate the required documentation to file your clients' SR&ED investment tax credits. You will find this bilingual made-in-Canada software solution comprehensive and intuitive to use. With CCH R&D Pro, your firm will be able to easily manage the entire SR&ED claims process for multiple clients, and accelerate the processing time. Register Here for a Free 14-Day Trial. Save time and costs CCH R&D Pro automatically structures and documents your project in accordance with the CRA requirements. Allows you to share technical information with SR&ED experts to validate your project's eligibility, right from conception. Fully integrates with Corporate Taxprep to help prepare T661 forms and related schedules. Detailed financial and technical reports to be enclosed with the corporate (T2) tax return are automatically updated as data is collated. You select your preferred calculation method for expenses, confident that the appropriate tax forms are completed and investment tax credits are calculated correctly. Archive and retrieve data – CCH R&D Pro manages projects per fiscal years and offers continuing archiving of projects and the related documentation. Archived data can be easily accessed through the secure Web-based interface. Provide access to multiple users Get input from the whole team, working from a secure, central repository. They can review, consult or edit data from any location with an Internet connection. Ideal for multi-location projects and teams. The Client Management Module allows you to manage data for multiple clients – they can upload documentation of expenses and activities related to their projects in real time, while access permissions ensure each client sees only their own data. Better manage your clients' budgets – SR&ED investment tax credits can hIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr CCH R&D Express By www.cch.ca Published On :: Mon, 21 Apr 2014 15:22:50 GMT Easily gather and import SR&ED data with CCH R&D Express CCH R&D Express is an innovative Web-based solution that is used to gather the SR&ED project information needed for the T661 Part 2 form in Corporate Taxprep. The data can then be imported into Corporate Taxprep, saving you from having to retype it or copy and paste each item. (CCH R&D Express is sold as a separate product from Corporate Taxprep and an annual license is required.) CCH R&D Express includes the following features: Multiple project support. CCH R&D Express allows you to enter information with regard to an unlimited number of SR&ED projects. Security and role-based access. Using a secure socket layer (SSL) CCH R&D Express and data is hosted in Canada at a secure, robust and trusted facility. CCH R&D Express also allows for role-based access to data or projects. Easily revised. Project information can easily be revised and re-imported into Corporate Taxprep. You can also import data from a previous year’s Corporate Taxprep file or other “.csv” files, saving time and reducing data errors. Consistent presentation. CCH R&D Express resembles the CRA’s T661 Part 2 form and corresponds with the form presented in Corporate Taxprep for quick and easy data comparison. Intelligent data entry and validation. Yes/No boxes, check boxes, date fields, and a drop-down list of valid field of science/technology codes all help make data entry as easy as possible and help reduce errors. There is also a basic text editor to help complete the open-ended questions and ensure that data complies with word count limits imposed by CRA. Register for a FREE Webinar. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr CCH Profit Driver By www.cch.ca Published On :: Thu, 08 May 2014 11:31:55 GMT If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr CCH Practice By www.cch.ca Published On :: Thu, 08 May 2014 08:47:35 GMT If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Cantax Productivity Seminar Guidebook By www.cch.ca Published On :: Fri, 12 Dec 2014 10:18:57 GMT This guide is designed as a discussion of specific features in Cantax and was used during the Fall 2014 Cantax Productivity seminars. We are offering this comprehensive 340 page Seminar Guide to all Cantax customers until December 31, 2014. Quantities are limited so order today! More specifically this guide covers: Cantax T1 Interview/Billing Client Invoice Options Preference Settings T183 – What’s New New! - Cantax Connect Preparing Coupled Returns Dependants and Family Returns Reviewing the Return Quick Entry Forms Tax Summaries Cantax T1 Forms, CRA Schedules and Features for 2014 Spotlight on - T2125 T1135 Provincial Form Changes 2014 Federal Tax Changes Spotlight on – Claiming Auto Expenses, T2200 Provincial Tax Changes Spotlight on – Non Refundable Credits in Various Scenarios Reports Attaching Schedules Columnar Worksheets Breakdown Feature Local and Global Annotations Printing and Printing Defaults Options Form Selection Printing a Return EFILE Cantax T2 & T2 Plus T2 Program New and Revised Forms T2 Tax and Form Changes Federal 2014 T2 Provincial Tax and Form Changes 2014 T2 Print Settings Corporate Internet Filing Alberta Netfile Payment methods FormMaster 2014 Tax and Form Changes Preparing Returns Form Manager Print Formats Electronic Filing or Information Returns FormMaster Features Spotlight on – Amending T Slips Cantax T1 Hotkeys Combinations Cantax T2 Hotkeys Combinations This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Business Express Answers (2014 Edition) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 12:37:34 GMT Formerly Business Quick Answers Your business income tax "how to" reference. Thoughtfully and logically organized, this book covers C corporations, S corporations, partnerships, LLCs and tax-exempt organizations. It will be the first resource you reach for when you need quick answers to your compliance questions. Detailed information on how to report income, deductions and other tax items Coverage of the basic requirements for payroll tax compliance - filing requirements, forms to use, deposit requirements and more Concise and accurate explanations of key business tax law points, with special chapters on: Depreciation and amortization Employee benefit plans Tax credits and business deductions Tax accounting Partnerships and corporate acquisitions, dispositions and liquidations Charts and tables of tax information, including: IRS corporate tax rate schedules Entity filing information Principal activity codes Depreciation tables Lease inclusion tables Asset class lives Special coverage of tax law changes that occurred in the past year Worksheets designed to help you calculate specific tax items and then organize the information for input on a return 410 pages Related Products 1040 Express Answers (2014) Business Tax Answer Book (2015) (U.S.) Form 990 Compliance Guide, 2014 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Best Practices in Financial Planning for Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 17:02:40 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover: The role of the accountant in financial planning What is permitted and what is prohibited The importance of the engagement letter The financial planning process from setting goals to presenting the plan Best practices and lessons learned Part One: Why Financial Planning is Important to Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Bennett on Bankruptcy Precedents, 2nd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 12:04:03 GMT Published: December 2008 Bennett on Bankruptcy Precedents, 2nd Edition is a collection of forms and precedents adapted from the prescribed forms under the Bankruptcy and Insolvency Act. These are designed to guide the bankruptcy practitioner through the complete bankruptcy process, from the initial retainer and court filings through to discharge and appeals. What's included: Precedents Companies' Creditors Arrangements Act Commentary A DVD containing the forms and precedents in electronic format If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Archived Webinar: Legal Project Management: Why, What and How By www.cch.ca Published On :: Wed, 04 Dec 2013 14:54:23 GMT In our current economic environment lawyers, both in in-house and external counsel, need to apply stronger and more transparent legal project management practices. To ensure legal matters are handled efficiently, and to meet the needs and expectations of the business, in-house counsel need to partner with the business, and with external counsel, to scope, plan, staff and monitor the work. This webinar will provide an introduction to the primary elements of legal project management and discuss the benefits LPM can produce for in-house counsel in working with the business, and when working with external counsel. However, implementing LPM often means changing the way we practice. This is not easy. We will look at the issues and challenges in getting a team to engage in this new approach and provide strategies for success. The panel will include both internal and external counsel and will discuss real implementation scenarios and issues. Key Learning Objectives: Understand the professional obligations to adopt legal project management practices; Understand the benefits of legal project management working within an organization and for an in-house team working with external counsel; Understand the basic components of legal project management; Understand the different approaches to preparing budgets and estimates; and Be aware of the issues and challenges in implementing LPM. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel By www.cch.ca Published On :: Wed, 04 Dec 2013 14:50:48 GMT A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest. This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise. Key Learning Objectives: Learn about the provincial Law Society rules on conflicts of interest in Canada; Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts; Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and Learn about best practices and policies to avoid conflicts of interest. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT 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. Full Article
pr Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver By www.cch.ca Published On :: Thu, 20 Sep 2012 13:26:12 GMT This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy. Here are just some of the topics that will be covered at this important event: How to determine which clients are potential prospects for your consultation service How to efficiently prepare a consultation using CCH Profit Driver How to explain financial formulas using terms that are easy to understand How to conduct the ideal consultation What your next steps should be after the consultation has been completed What your pricing strategy should be for these value-added services And more! Here’s what people have to say about Mark Holton’s sessions: "Great presentation and good ideas to get going on client meetings." S. Payment "Great speaker. Informative and entertaining." I. Cannon "Excellent presentation. This will really help me get started with CCH Profit Driver." G. Andrews If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Archived Webinar - GST/HST and Real Property Transactions By www.cch.ca Published On :: Fri, 28 Nov 2014 13:23:07 GMT By popular demand, we are now offering an archived version of the webinar GST/HST & Real Property Transactions that took place on November 20, 2014. Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments. Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments. This archived webinar will provide a practical understanding of the complex rules for real property transactions and the current issues faced by the industry in applying the GST/HST in the development, construction and sale of real property. Topics specifically covered include: Current state of affairs Bare trustees Joint ventures Partnerships Sales of vacant land Self-assessments New housing rebates Rental property rebates Documentary requirements for input tax credits By purchasing this archive webinar, you will receive: 30 days to review the webinar recording PDF version of the presentation slides Our Speaker: Wayne Mandel, PwC LLP Wayne Mandel is an Indirect Tax Manager with PricewaterhouseCoopers LLP. He specializes in the Goods and Services Tax and the Harmonized Sales Tax and has concentrated his area of practice primarily in the real estate sector. Wayne has provided advice and interpretation on a wide range of issues and has also provided assistance to clients in preparing for government audits, support during the audit process and resolving assessment issues. Wayne has experience in the appeals process and making submissions under the government's taxpayer relief provisions. He has delivered numerous presentations to clients on changes and new developments in these taxes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Antitrust Law: An Analysis of Antitrust Principles and Their Application By www.cch.ca Published On :: Thu, 14 May 2009 08:35:33 GMT The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications. No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases. In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty. The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded. Table of Contents: Chapter 1: Objectives of the Antitrust Laws Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage Chapter 3: The System of Remedies: Basic Issues Chapter 4: The Economic Basis for Antitrust Policy Chapter 5: Market Power and Market Definition Chapter 6: Monopolization Chapter 7: Monopolization: Particular Exclusionary Practices Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt Chapter 9: Mergers: Generally and Horizontal Chapter 10: Vertical Mergers Chapter 11: Conglomerate Mergers Chapter 12: Partial Acquisitions and Post-Acquisition Evidence Chapter 13: Interlocking Directors Chapter 14: Conspiracy, Horizontal and Vertical Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition Chapter 17: Tying Arrangements Chapter 18: Exclusive Dealing and Related Practices Chapter 19: Horizontal Agreements: An Introduction Chapter 20: Horizontal Agreements Limiting Participants' Output Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution Chapter 22: Horizontal Agreements Excluding Rivals Chapter 23: The Robinson-Patman Act Chapter 24: State Antitrust Law: A Brief Introduction Complete Table of Contents Chapter Table of Cases Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
pr Alternative Dispute Resolution Practice Manual By www.cch.ca Published On :: The Alternative Dispute Resolution Practice Manual has been carefully compiled to give you everything you need to speed up the resolution of disputes in the following practice areas: Commercial Law Insurance Law Environmental Law Family Law School Mediation Employment and Labour Law Landlord and Tenant Law Key topics include: Dispute Resolution Spectrum Arbitration Mediation Mini-trials Negotiation Liability of ADR Neutrals Court-annexed ADR Preparing for and Attending Mediation ADR in the Workplace The manual also provides checklists, legislation, rules of various arbitration and mediation organizations, selected international material, a directory of dispute resolution centers and services, as well as sample agreements, clauses and practical “how to” advice. Included with your subscription is the quarterly newsletter, ADR Forum. Number of Volumes: 2 If you would like more details about this product, or would like to order a copy online, please click here. Full Article