With so many ingredients on hand, can the oncology community figure out how to sensibly and efficiently combine checkpoint inhibitors with other drugs?

Soft robotic structures walk forward, pick up objects, and even dance in response to electric fields

Curiosity rover also reports data on the red planet’s mysterious methane plumes

Added surface glycine residues cause partial unfolding that adapts enyzyme to low temperatures

After attracting BASF, catalysis expert seeks other partners for a new batch of projects

Soft robotic structures walk forward, pick up objects, and even dance in response to electric fields

Award honors Stanford professor’s pioneering work in optogenetics

TPI Enterprises, an Australian poppy processor, enters the restrictive British codeine market via a contract with Sterling Pharma Solutions

Piramal sites on different continents have become involved in producing Theracos’s diabetes treatment

The drug company is partnering with Calibr to develop universal CAR T-cells directed to different tumors via antibody switches

Study shows how stopping one enzyme could help drugs treat an important class of cancers more effectively

News reports linking the gene-editing technology to cancer are the latest in a series of hyped alarms due to be tested in humans soon

The drug company is partnering with Calibr to develop universal CAR T cells directed to different tumors via antibody switches

Some coauthors dissent from withdrawal of report, for which key findings have been independently confirmed

Some coauthors dissent from withdrawal of report, for which key findings have been independently confirmed

Recent work might have implications for drug development

Decision to enact prohibition, forbid plastic straws lies with mayor

Sensex, Nifty 50 have fallen sharply and hover above respective key support; stay alert

Mid and small companies are more generous in rewarding their CEOs as compared to their larger peers.

oneSource

Special Offers available for Association Members and Affinity Program Partners. Is your firm participating? Call to check: 1-800-268-4522.

Whatever you need to know about Wealth Management And Estate Planning, you'll find it in this one comprehensive source. With a key word searchable database, you'll find it faster and easier than you can imagine. With Internet updating, you'll know about any news and changes as soon as they are reported. When you subscribe to this database, you'll also receive free subscriptions to two electronic newsletters: The Estate Planner and the Wealth Management Times.

Topics include:

• Complete retirement and estate planning, including tax planning strategies
• Investment planning & products including alternative investments
• Will, trusts and pension plans
• Full tax and taxation issues including U.S. information
• Comprehensive insurance information
• CRA Bulletins & Information Circulars
• Legal, Compliance and Finance matters
• Business Succession Planing
• Immigration and Emigration

Features:

• Keyword and phrase searches make information retrieval quick and easy
• Hypertext links walk you through legislation, commentary and government forms and checklists
• Copy, paste and print functions allow you to use information in your own client materials, newsletters or Web pages
• The subscription is updated frequently so you stay current and up-to-date on all the topics you need to know

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

Capital Cost Allowance in Canada is designed as a handy reference that includes all relevant primary and secondarymaterials, as well as extensive commentary to help maneuvre through the rules affecting a broad range of corporate and individualtaxpayers, and answer all of your capital cost allowance questions. This valuable resource will save you valuable research time whileproviding the security and convenience of being able to reference supporting legislation. It's everything you need to know in one handyreference!

Features include:

• Extensive commentary on all aspects of the capital cost allowance system, including transfers, restrictions, trusts, goodwill, and other intangibles, as well as many other issues relating to depreciable property
• Full text of provisions of the Income Tax Act, Income Tax Regulations, and Income Tax Application Rules relating to capital cost allowance, including any proposed amendments to the legislation as of September 15, 2005
• Complete examination of deductions for each individual Class under Schedule II of the Income Tax Regulations
• Detailed examples illustrating the operation of the capital cost allowance rules
• Interpretation Bulletins and Information Circulars relating to capital cost allowance issued by the Canada Revenue Agency reproduced in full
• Comprehensive table of contents
• Alphabetical table of capital cost allowance rates
• Detailed topical index
• Extensive reference tables for locating interpretation bulletins, information circulars, and sections of the Act and Regulations reproduced in the Guide

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

The Canadian Insurance Law Reporter Newsletter summarizes provincial and federal court decisions on the topics of insurance and torts.

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

Provides full text decisions from provincial and federal courts on insurance contracts, including life, health, accident, fire, casualty and automobile. Includes archival cases from 1937 and the following:

• Insurance Cases (full text)
• Torts, General (digests)
• Torts, Motor Vehicles (digests)
• Quantum of Damages Table
• Code Citators
• Case Table
• Topical Index

The most current source of Ontario accident benefit cases, this service summarizes every relevant decision from the Financial Services Commission of Ontario, private arbitration, and the courts. Extensive finding lists help you locate information quickly. The service is divided under the following headings:

• Expanded Topical Index and Case Tables
• Appeal Summaries
• 2001 and 2002 Case Summaries
• Legislation

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

If you work in the area of insurance law, the Canadian Insurance Law Reporter is the one service you must have. It provides you with full-text decisions from provincial and federal courts on key insurance contracts, including life, health, accident, fire, casualty, and automobile.

Its comprehensive coverage includes: 

• Quantum of Damages Table
• Insurance Cases (full text)
• Torts, Motor Vehicles (digests)*
• Torts, General (digests)*
• Code Citators
• Case Table
• Topical Index

Also provided with your subscription is the monthly newsletter Canadian Insurance Law Reports, that includes provincial and federal court decisions related to this area of the law.

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

This subscription contains two beneficial resources.

The Canadian Insurance Law Reporter (current and archival) provides full text decisions from provincial and federal courts on insurance contracts, including life, health, accident, fire, casualty and automobile.

It includes archival cases from 1937 and the following:

• Insurance Cases (full text)
• Torts, General (digests)
• Torts, Motor Vehicles (digests)
• Quantum of Damages Table
• Code Citators
• Case Table
• Topical Index

Your subscription also includes the monthly newsletter, Canadian Insurance Law Reports.

The most current source of Ontario accident benefit cases, Ontario Accident Benefit Case Summaries provides every relevant decision from the Financial Services Commission of Ontario, private arbitration, and the courts. Extensive finding lists help you locate information quickly. The service is divided under the following headings:

• Expanded Topical Index and Case Tables
• Appeal Summaries
• 2001 and 2002 Case Summaries
• Legislation

It also includes a bi-monthly newsletter, Ontario Accident Benefit Case Summaries, that summarizes accident benefit cases from the Financial Services Commission of Ontario, private arbitration, and the courts.

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

The Canadian Insurance Law Reporter (current and archival) is the ultimate information resource for those who practice insurance law. This product combines two services to serve you better. You receive the full-text decisions from provincial and federal courts on insurance contracts, including life, health, accident, fire, casualty, and automobile, plus you gain access to an archive of insurance cases dating back to 1937.

What's New:

• Ongoing monthly updates to the Quantum of Damages and Code Citator tables
• Ongoing addition of leading insurance cases and tort (motor vehicle and general) digests, including:
  • Progressive Home Ltd. v. Lombard General Insurance Co. of Canada, [2010] I.L.R. I-5051-The Supreme Court of Canada clarified that a commercial general liability policy must provide coverge for claims against a general contractor arising from construction defects.
  • Grant v. Torstar Corp., [2010] I.L.R. G-2321-The Supreme Court of Canada confirmed the new defence of "responsible communication on matters of public interest" to defamation lawsuits.
  • Miazga v. Kvello Estate, [2010] I/LR/ G-2298-The Supreme Court of Canada departed from the law on the tort of malicious prosecution that it laid down 20 years ago in Nelles v. Ontario, [1989] 2 S.C.R. 170, and created a new special test for suing Crown prosecutors for malicious prosecution.

Also with your subscription is the monthly newsletter Canadian Insurance Law Reports that includes provincial and federal court decisions related to this area of the law.

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

Research into old cases is a common necessity for the insurance law practitioner. The Canadian Insurance Law Reporter (archival cases) streamlines your research by providing you with an archive of insurance cases dating back to 1937.

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

CCH IFRS Webinar Series 2008 - Seminar 5

Significant differences can be expected in general financial statement presentation, as a result of the adoption of IFRS into Canadian GAAP. Such differences will include changes in both the presentation of a company’s balance sheet and income statement, such as differences in the nature of components presented, current and non-current classifications, presentation of line items, and required disclosures. Such changes will impact a company’s traditional key performance measures and ratios, and provide investors with new types of information. Typically, annual financial statements prepared under IFRS will be considerably longer than those prepared under previous rules, entailing considerably more disclosures. A thorough and early understanding of the impacts adoption of IFRS will have on financial statement presentation will be essential for managing stakeholder relations during and after the transition to IFRS. 

Available: September 2011

Author: George Georgiades, CPA

• 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.

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

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

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

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

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

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

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

Published:  March 2011

Related Titles

• Accounting Research Manager
• CCH's IFRS for Canada
• International Accounting/Financial Reporting Standards Guide (2012)
• iGAAP: IFRS for Canada Online

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

Ensure consistent and accurate compliance with financial statement disclosure requirements.

With the increasing complexity of and changing requirements for financial reporting compliance the need for efficient, consistent, and accurate application of accounting standards has never been greater.

The Financial Statement Notes Library contains up-to-date, easily customizable templates for financial statement disclosures. Notes are easy to find and can be quickly cut and pasted into the financial statement you are working on.

Now you can save time and ensure consistent application of financial statement disclosures for all your private enterprise clients’ financial statements.

Why the Financial Statement Notes Library?

• Time saved - no need to create notes from scratch; notes are quick and easy to find.
• Consistency Maintained - all statement preparers use the same notes.
• Accuracy Ensured - notes are up to date and prepared by an expert.
• Notes Customized - easily add information specific to your corporate clients’ industry.
• Transition Made - between previous GAAP and new ASPE.

Some key areas updated with changes under new ASPE include:

• Financial Instruments
• Employee Benefits
• Asset Retirement Obligations
• Intangible Assets
• Impairment
• Income Taxes
• Interests in Associated Companies and Joint Ventures
• Stock-based Compensations
• Business Combinations

Updated for compliance with new standards:

• All disclosures in the Library have been recently reviewed and updated for compliance with the new Canadian GAAP Accounting Standards for Private Enterprises (ASPE), effective for fiscal years beginning on or after January 1, 2011.
• Notes are regularly reviewed and updated as necessary.
• A "Recent Update" page keeps you apprised of updates as they occur.

To learn more, download the Financial Statement Notes Library brochure.

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

Available: August 2010

Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA

Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures.  

The book's practical coverage and approach include:

• Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible   goods, intangibles, and services
• Complex cost-sharing planning principles, including buy-in
• Cutting edge e-commerce transfer pricing issues
• U.S. penalty and documentation rules
• Documentation with checklists, questionnaires and model report
• U.S. penalty rules compared to those of other important countries
• Overlap between transfer pricing and Customs valuation issues
• Customs ruling based on an APA
• In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
  • Developing a substantive/procedural strategy (with detailed flow-chart)
  • Preparing for examination
  • Identifying post-examination opportunities to resolve the dispute

Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts.  

Table of Contents 

Chapter 1 - Introduction
Chapter 2 - General Principles of Code Sec. 482

• Arm's length standard
• Best method rule
• Comparability
• Arm's length range
• Determination of true taxable income
• Collateral Adjustments
• Transfer pricing and non-recognition provisions
• Blocked income

• Comparable uncontrolled price method (with cases applying this method)
• Resale price method
• Cost plus method
• Cost-plus method
• Comparable profit method
• Profit split method
• Unspecified methods

Chapter 4 - Methods

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

Available: November 2011

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

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

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

Part II: General Standards

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

Part III: Industry-Specific Standards

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

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

Available: May 2012

Author: Clark Nuber

This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare.
  
- Real-world examples
- Filled-in-forms and checklists
- Worksheets
- Discussion of unresolved issues
- Traps for the unwary 

1. Introduction to Form 990, Return of Organization Exempt From Income Tax
2. Form 990 Heading
3. Part I - Summary
4. Part II - Signature Block
5. Part III - Statement of Program Service Accomplishments
6. Part IV - Checklist of Required Schedules
7. Part V - Statements Regarding Other IRS Filings and Tax Compliance
8. Part VI- Governance, Management, and Disclosure
9. Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest  Compensated Employees, and Independent Contractors
10. Part VIII - Statement of Revenue
11. Part IX - Statement of Functional Expenses
12. Part X - Balance Sheet
13. Part XI - Reconciliation of Net Assets
14. Part XII - Financial Statements and Reporting
15. Schedule A - Public Charity Status and Public Support
16. Schedule B - Schedule of Contributors
17. Schedule C - Political Campaign and Lobbying Activities
18. Schedule D - Supplemental Financial Statements
19. Schedule E - Schools
20. Schedule F - Statement of Activities Outside the United States
21. Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
22. Schedule H - Hospitals
23. Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
24. Schedule J - Compensation Information
25. Schedule K - Supplemental Information on Tax-Exempt Bonds
26. Schedule L - Transactions With Interested Persons
27. Schedule M - Noncash Contributions
28. Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
29. Schedule O - Supplemental Information to Form 990
30. Schedule R - Related Organizations and Unrelated Partnerships

Related books:

• Tax Compliance for Tax-Exempt Organizations (2012) (U.S.)

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

Available: September 2011

Author: Dr. Leo Troy

Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

• Agriculture, forestry, fishing, and hunting
• Mining
• Utilities
• Construction
• Manufacturing
• Wholesale trade
• Retail trade
• Transportation and warehousing
• Information
• Finance and insurance
• Real estate and rental leasing
• Professional, scientific and technical services
• Management of companies (holding companies)
• Administrative and support and waste management and remediation services
• Health care and social assistance
• Arts, entertainment and recreation
• Accommodation and food services
• Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations)

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

Available: September 2010

Author: Leo Troy Ph. D.

CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to determine a company's true measure of performance and value.  The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. 

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

• Agriculture, forestry, fishing, and hunting
• Mining
• Utilities
• Construction
• Manufacturing
• Wholesale trade
• Retail trade
• Transportation and warehousing
• Information
• Finance and insurance
• Real estate and rental leasing
• Professional, scientific and technical services
• Management of companies (holding companies)
• Administrative and support and waste management and remediation services
• Health care and social assistance
• Arts, entertainment and recreation
• Accommodation and food services
• Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and reli

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

  
  
  Full Article
  
  

Why we created Financial Planning Education for Accountants : A Fast Track to the CFP^® Examination

Your clients require help in managing their personal finances. They need complete financial planning services and who is better positioned to provide that service than you? As their accountant, you've earned your client's trust and respect. Helping them to manage their retirement and wealth is a natural step forward. By offering complete personal financial services, you'll serve their needs better, while enhancing your business practice. The modular curriculum of our accredited CFP Education Program enables you to focus on topics that are least familiar or where you may require an update. This saves you time. Accountants with three years of related industry experience may qualify to challenge FPSC’s CFP Examination. If so, you can use this educational product to fully prepare to earn your CFP designation. You can also use it simply to add to and update your financial planning knowledge for everyday use.

Content: There are a total of 19 modules provided in the CCH/Advocis CFP qualifying program. Ten modules are strongly recommended for accountants. They include areas of personal financial services that you may not have studied recently, or at all, or encountered in prior work experience. These topics were selected by accounting experts and survey respondents. They stated that having this knowledge would help them add significant value for their clients. There are also nine optional modules which present the remaining topics covered in the FPSC CFP Examination Blueprint.

Self-study and Online Self-Testing: In addition to receiving four bound volumes of printed educational content, you obtain online access to the testing portion of the qualifying program. With two opportunities to test yourself over a period of one year, you’ll know what to review further and when you are ready to sit for the CFP Examination.

Significant savings: Four complete texts and one year of self-testing for $795. If you qualify to challenge the CFP Examination, you can obtain this learning at half of the price of the full registration fees of the complete qualifying program..

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