guide

Guidebook to California Taxes 2014

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

784 pages


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Multistate Corporate Tax Guide, 2014 Edition (2 vol.)

U.S. Master Multistate Corporate Tax Guide (2014)

Multistate Guide to Estate Planning (2014) (w/CD)

Multistate Tax Guide to Pass-Through Entities (2014)

New York Residency and Allocation Audit Handbook (2014)

Sales and Use Tax Answer Book (2014)

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guide

Governmental GAAP Guide, 2015 (U.S.)

Eric S. Berman, CPA

Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins as well as releases of the National Council on Governmental Accounting (NCGA) that remain in effect as of the date of publication, including Statements and NCGA Interpretations are restated in plain English and supported by timesaving examples and illustrations. Certain AICPA Audit and Accounting Guide concepts are also discussed. In one comprehensive volume, this impressive guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.

I. Basic Governmental Accounting Concepts and Standards

1 Foundation and Overview of Governmental Generally Accepted Accounting Principles
2 Budgetary Accounting and Reporting
3 Basis of Accounting and Measurement Focus
4 Governmental Reporting Entity
5 Terminology and Classification
II. Fund Accounting
6 Governmental Funds
7 Proprietary Funds
8 Fiduciary Funds
III. Specific Accounting and Reporting Issues
9 Deposits, Investments, and Derivative Instruments
10 Capital Assets
11 Other Assets
12 Long-Term Debt
13 Pension, Postemployment, and Other Employee Benefit Liabilities
14 Leases and Service Concession Arrangements
15 Risk Management, Claims, and Judgments
16 Other Liabilities
17 Revenues: Nonexchange and Exchange Transactions
18 Expenses/Expenditures: Nonexchange and Exchange Transactions
19 Special Assessments
IV. Financial Reporting by General-Purpose Governments
20 Comprehensive Annual Financial Report
V. Stand-Alone Financial Reporting by Special-Purpose Governments
21 Public Colleges and Universities
22 Pension and Other Postemployment Benefit Plans
23 Public Entity Risk Pools

6" x 9"     920 pages


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guide

Governmental GAAP Guide, 2014 (U.S.)

Author: Eric S. Berman, CPA

Analyzes all of the accounting principles for financial reporting by state and local governments.

  • GASB Statements,
  • GASB Interpretations,
  • GASB Technical Bulletins,
  • NCGA Statements and Interpretations
  • Pertinent AICPA Statements of Position and Auditing and Accounting Guides.

This material is restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.

To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Throughout the text "Observations" clarify specific accounting principles.

I. Basic Governmental Accounting Concepts and Standards

1. Foundation and Overview of Governmental Generally Accepted Accounting Principles
2. Budgetary Accounting and Reporting
3. Basis of Accounting and Measurement Focus
4. Governmental Reporting Entity
5. Terminology and Classification

II. Fund Accounting

6. Governmental Funds
7. Proprietary Funds
8. Fiduciary Funds

III. Specific Accounting and Reporting Issues

9. Deposits, Investments, and Derivative Instruments
10. Capital Assets
11. Other Assets
12. Long-Term Debt
13. Pension, Postemployment, and Other Employee Benefit Liabilities
14. Leases and Service Concession Arrangements
15. Risk Management, Claims, and Judgments
16. Other Liabilities
17. Revenues: Nonexchange and Exchange Transactions
18. Expenses/Expenditures: Nonexchange and Exchange Transactions
19. Special Assessments

IV. Financial Reporting by General-Purpose Governments

20. Comprehensive Annual Financial Report

V.Stand-Alone Financial Reporting by Special-Purpose Governments

21. Public Colleges and Universities
22. Pension and Other Postemployment Benefit Plans
23. Public Entity Risk Pools

Accounting Resources on the Web
Cross-Reference
Index

920 pages

Related Product

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guide

Governmental GAAP Guide, 2013 (U.S.)

Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, and NCGA Interpretations as well as pertinent AICPA Statements of Position and Auditing and Accounting Guides are restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.

A companion publication, Governmental GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34 and beyond.

I. Basic Governmental Accounting Concepts and Standards

  1. Foundation and Overview of Governmental Generally Accepted Accounting Principles
  2. Budgetary Accounting and Reporting
  3. Basis of Accounting and Measurement Focus
  4. Governmental Reporting Entity
  5. Terminology and Classification
II. Fund Accounting

      6.     Governmental Funds
      7.     Proprietary Funds
      8.     Fiduciary Funds

III. Specific Accounting and Reporting Issues

      9.     Deposits, Investments, and Derivative Instruments
    10.    Capital Assets
    11.    Other Assets
    12.    Long-Term Debt
    13.    Pension, Postemployment, and Other Employee Benefit Liabilities
    14.    Leases and Service Concession Arrangements
    15.    Risk Management, Claims, and Judgments
    16.    Other Liabilities
    17.    Revenues: Nonexchange and Exchange Transactions
    18.    Expenses/Expenditures: Nonexchange and Exchange Transactions
    19.    Special Assessments

IV. Financial Reporting by General-Purpose Governments
    
    20.    Comprehensive Annual Financial Report

V. Stand-Alone Financial Reporting by Special-Purpose Governments

    21.    Public Colleges and Universities
    22.    Pension and Other Postemployment Benefit Plans
    23.    Public Entity Risk Pools

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guide

GAAS Guide, 2015 (with CD-ROM) (U.S.)

Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA

CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations.

The 2015 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s (ASB) Clarity and Convergence Project.

This edition includes coverage of

  • SAS-122 (essentially all of the AU-C sections) (Clarification and Recodification), issued in October 2011,
  • SAS-123 (AU-C 200, AU-C 230, AU-C 260, AU-C 705, AU-C 720, AU 915, and AU-C 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011,
  • SAS-124 (AU-C 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011,
  • SAS-125 (AU-C 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011,
  • SAS-126 (AU-C 570) (The Auditor’s Consideration of the Entity’s Ability to Continue as a Going Concern), issued in July 2012, and
  • SAS-127 (AU-C 600 and AU-C 800) (Omnibus Statement on Auditing Standards—2013), issued in January 2013.
SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board (IAASB). Designated by the new “AU-C” section numbering, the recodified, clarified standards numbers are the same as the equivalent ISA numbers for clarified SASs that are based on equivalent ISAs (AU-C section numbers for clarified SASs with no equivalent ISAs have been assigned new numbers). The GAAS Guide incorporates these new requirements throughout the affected auditing standards and includes coverage of AICPA pronouncements for the following standards:
  • SAS-127 (AU-C 600 and AU-C 900) (Omnibus Statement on Auditing Standards—2013)
  • SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired)
  • SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)
All the exhibit materials in the book appear on the accompanying CD-ROM. All the sample letters, reports, and checklists found in this guide can be printed and customized to meet all your auditing, attestation, compilation, and review engagement ne

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guide

GAAS Guide, 2014 (with CD-ROM) (U.S.)

Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA

The GAAS Guide describes today's engagement standards, practices, and
procedures in use today, including:

  • Statements on Auditing Standards (SASs) and AU-C Sections,
  • Statements on Standards for Attestation Engagements (SSAEs),
  • Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards.

The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project.

The 2014 Edition includes coverage of the following:

  • SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication)
  • SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired)
  • SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied.

Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards.

The sample letters, reports, and checklists found in the text are included on a CD-ROM. They can be customized.

  • AU 200: General Principles and Responsibilities
  • AU 300: Risk Assessment and Response to Assessed Risks
  • AU 500: Audit Evidence
  • AU 600: Using the Work of Others
  • AU 700: Audit Conclusions and Reporting
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guide

GAAS Guide, 2013 (with CD-ROM)

The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all AU sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU 200, AU 230, AU 260, AU 705, AU 720, AU 915, and AU 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011, SAS-124 (AU 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, and SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011.

SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board. As such, SAS-122 supersedes most of the existing auditing standards and recodifies the clarified and converged standards in one place (essentially similar to the design of SAS-1 many years ago). In addition, as part of its efforts, the ASB has issued these new standards using a new codification numbering sequence. We adopt this new numbering sequence in this year’s Guide.

The 2013 Edition includes coverage of the following:

  • SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication)
  • SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired)
  • SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements.

Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affect

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guide

GAAP Guide, 2013 (U.S.)

CCH's 2013 GAAP Guide, Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

This two-volume set's detailed cross-reference table, index, and useful references to the original GAAP literature help you quickly locate the information you need in the way you are most comfortable with. Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II.

Chapter 1 ASC 105—Generally Accepted Accounting Principles
Chapter 2 ASC 205—Presentation of Financial Statements
Chapter 3 ASC 210—Balance Sheet
Chapter 4 ASC 215—Statement of Shareholder Equity
Chapter 5 ASC 220—Comprehensive Income
Chapter 6 ASC 225—Income Statement
Chapter 7 ASC 230—Statement of Cash Flows
Chapter 8 ASC 235—Accounting Policies and Standards
Chapter 9 ASC 250—Accounting Changes and Error Corrections
Chapter 10 ASC 255—Changing Prices
Chapter 11 ASC 260—Earnings Per Share
Chapter 12 ASC 270—Interim Reporting
Chapter 13 ASC 272—Limited Liability Entities
Chapter 14 ASC 274—Personal Financial Statements
Chapter 15 ASC 275—Risks and Uncertainties
Chapter 16 ASC 280—Segment Reporting
Chapter 17 ASC 305—Cash and Cash Equivalents
Chapter 18 ASC 310—Receivables
Chapter 19 ASC 320—Investments—Debt and Equity Securities
Chapter 20 ASC 323—Investments—Equity Method & Joint Ventures
Chapter 21 ASC 325—Investments—Other
Chapter 22 ASC 330—Inventory
Chapter 23 ASC 340—Deferred Costs and Other Assets
Chapter 24 ASC 350—Intangibles—Goodwill and Other
Chapter 25 ASC 360—Property, Plant, and Equipment
Chapter 26 ASC 405—Liabilities
Chapter 27 ASC 410—Asset Retirement and Environmental Obligations
Chapter 28 ASC 420—Exit or Disposal Cost Obligations
Chapter 29 ASC 430—Deferred Revenue
Chapter 30 ASC 440—Commitments
Chapter 31 ASC 450—Contingencies
Chapter 32 ASC 460—Guarantees
Chapter 33 ASC 470—Debt
Chapter 34 ASC 480—Distinguishing Liabilities From Equity
Chapter 35 ASC 505—Equity
Chapter 36 ASC 605—Revenue Recognition
Chapter 37 ASC 705—Cost of Sales and Services
Chapter 38 ASC 710—Compensation—General
Chapter 39 ASC 712—Compensation—Noretirement Postemployment Benefits
Chapter 40 ASC 715—Compensation—Retirement Benefits
Chapter 41 ASC 718—Compensation—Stock Compensation
Chapter 42 ASC 720—Other Expenses
Chapter 43 ASC 730—Research and Development
Chapter 4

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guide

GAAP Guide (2015) Book or CD (U.S.)

Authors:
Jan R. Williams, Ph.D., CPA;
Joseph V. Carcello, Ph.D., CPA, CMA, CIA;
Terry Neal, CPA; and Judith Weiss, CPA

CCH's GAAP Guide provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions. The GAAP Guide satisfies all AICPA peer review standards and requirements.
    

Chapter 1 ASC 105— Generally Accepted Accounting Principles
Chapter 2 ASC 205— Presentation of Financial Statements
Chapter 3 ASC 210— Balance Sheet
Chapter 4 ASC 215— Statement of Shareholder Equity
Chapter 5 ASC 220— Comprehensive Income
Chapter 6 ASC 225— Income Statement
Chapter 7 ASC 230— Statement of Cash Flows
Chapter 8 ASC 235— Accounting Policies and Standards
Chapter 9 ASC 250— Accounting Changes and Error Corrections
Chapter 10 ASC 255— Changing Prices
Chapter 11 ASC 260— Earnings Per Share
Chapter 12 ASC 270— Interim Reporting
Chapter 13 ASC 272— Limited Liability Entities
Chapter 14 ASC 274— Personal Financial Statements
Chapter 15 ASC 275—If you would like more details about this product, or would like to order a copy online, please click here.




guide

GAAP Guide (2014) (US)

CCH's 2014 GAAP Guide, Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. 

The GAAP Guide satisfies all AICPA peer review standards and requirements. 
Chapter 1   ASC 105—Generally Accepted Accounting Principles 
Chapter 2   ASC 205—Presentation of Financial Statements 
Chapter 3   ASC 210—Balance Sheet 
Chapter 4   ASC 215—Statement of Shareholder Equity 
Chapter 5   ASC 220—Comprehensive Income 
Chapter 6   ASC 225—Income Statement 
Chapter 7   ASC 230—Statement of Cash Flows 
Chapter 8   ASC 235—Accounting Policies and Standards 
Chapter 9   ASC 250—Accounting Changes and Error Corrections 
Chapter 10   ASC 255—Changing Prices 
Chapter 11   ASC 260—Earnings Per Share 
Chapter 12   ASC 270—Interim Reporting 
Chapter 13   ASC 272—Limited Liability Entities 
Chapter 14   ASC 274—Personal Financial Statements 
Chapter 15   ASC 275—Risks and Uncertainties 
Chapter 16   ASC 280—Segment Reporting 
Chapter 17   ASC 305—Cash and Cash Equivalents 
Chapter 18   ASC 310—Receivables

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guide

Form 990 Compliance Guide, 2014

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

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

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guide

Form 990 Compliance Guide, 2013

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

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guide

Foreign Bank Account Reporting Compliance Guide, 2014

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

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

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

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

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

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

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

Part 1 FBAR Reporting

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

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guide

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

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

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

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

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

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

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guide

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

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

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

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

Part I:  Financial Assets

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

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

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

Part IV:  Equity Instruments

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guide

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

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

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

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

Part I:  Financial Assets

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

Part II:  Financial Liabilities

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

Part III:  Derivatives and Hedging Activities

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

Part IV:  Equity Instruments

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

Part V:  Pervasive Issues

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

1000 pages


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GAAP Guide (2014) (US)

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guide

Federal Tax Practitioner’s Guide (2015) (U.S.)

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    <

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guide

Federal Tax Course: A Guide for the Tax Practitioner (2014) (US)

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. &nb

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guide

Drafting Effective Contracts: A Practitioner's Guide, Second Edition

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

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guide

CPA's Guide to Management Letter Comments, with CD-ROM (2015) (U.S.)

Author:  Bert L. Swain, CPA

Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

All of the management comment letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

  • Opening for Letter
  • Cash
  • Investments
  • Accounts Receivable
  • Inventory
  • Fixed Assets
  • Sales, Invoicing, and Revenue
  • Purchasing and Expenses
  • Accounts Payable
  • Payroll
  • Taxes
  • Insurance Coverage
  • Equity
  • Grants
  • Organizational/Governance Structure
  • Administrative Issues
  • Computer Systems
  • Annual Audit and Client Cooperation
  • Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
  • SAS-99 and the Sarbanes-Oxley Act of 2002
  • Closing for Letter
  • The Auditor's Communication with Those Charged with Governance
9780808039136    6" x 9"     312 pages

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U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide (2015)
Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

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




guide

CPA's Guide to Management Letter Comments, with CD-ROM (2014) (U.S.)

Author: Bert L. Swain, CPA

Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

All of the management comments letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

  • Opening for Letter
  • Cash
  • Investments
  • Accounts Receivable
  • Inventory
  • Fixed Assets
  • Sales, Invoicing, and Revenue
  • Purchasing and Expenses
  • Accounts Payable
  • Payroll
  • Taxes
  • Insurance Coverage
  • Equity
  • Grants
  • Organizational/Governance Structure
  • Administrative Issues
  • Computer Systems
  • Annual Audit and Client Cooperation
  • Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
  • SAS-99 and the Sarbanes-Oxley Act of 2002
  • Closing for Letter
  • The Auditor's Communication with Those Charged with Governance
312 pages

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




guide

Corporate Taxprep Seminar Guidebook

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.




guide

Consent to Treatment: A Practical Guide, Fourth Edition

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.




      guide

      CCH's Guidebooks to State Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      6" x 9"

      State Item Availability ISBN Pages
      California  8450 Dec-14 9780808038450 784
      Connecticut 8474 Nov-14 9780808038474 324
      Florida  8498 Full Article

      guide

      Cantax Productivity Seminar Guidebook

      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.




      guide

      Canadian Commercial Law Guide

      The Canadian Commercial Law Guide provides you with in-depth and up-to-date expert commentary and coverage of a wide variety of business and commercial law areas across Canada.

      Your subscription includes:

      • a monthly newsletter, the Commercial Times, that explains changes to relevant law, summarizes recent cases, and provides in-depth articles that examine current topics of interest to commercial lawyers
      • the News Tracker, which lets you know the status of legislative changes (available only to online subscribers)
      • tables of concordance comparing significant pieces of legislation across the country
      • in-depth commentary on the following key commercial topics:
        • sales contracts
        • debt collection
        • consumer protection
        • negotiable instruments
        • intellectual property
        • personal property security
        • other forms of security
        • bankruptcy and insolvency
        • product liability
        • competition law

      Areas covered include franchising, consumer disclosures, trade secrets, class actions, secured transactions, and much, much more!


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




      guide

      Business Franchise Guide

      Since the early days of franchise law over 20 years ago, the Business Franchise Guide has been the only single source of federal and state franchise and distribution laws, regulations, uniform disclosure formats and full-text case reporting.

      It contains hundreds of pages of FTC and UFOC guidelines that aid franchisers in developing a uniform format for use under various state laws that require disclosure and registration prior to the sale of franchises. Our experienced editorial staff at CCH has included more than 900 pages of explanations analyzing nearly 150 franchise law topics, with annotations dating back to 1980.

      Features:

      • Obtain FTC and UFOC guidelines necessary for creating disclosure/ registration documents
      • Gain access to over nearly 5,000 court and administrative decisions that litigators can use in their cases
      • Guide yourself with the help of more than 900 pages of CCH explanations and analysis that present franchise law in easy-to-understand terms
      • Unlock international franchise laws with the English translations of laws and regulations in 18 jurisdictions that keep franchisors with businesses outside the U.S. up-to-date and in compliance
      • Stay current with monthly updates along with a newsletter that highlights the latest franchise law changes and developments
      • Anticipate new legal requirements with a monthly list of pending state and federal legislation

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




      guide

      British Columbia Corporations Law Guide

      The British Columbia Corporations Law Guide provides you and your firm with comprehensive and up-to-date coverage of British Columbia company law and includes all relevant Acts and Regulations, decisions, rulings, and releases affecting the formation of companies and societies and their legal operation under British Columbia law.

      To further assist you in maintaining compliance, the Guide includes relevant commentary, a Table of Concordance and numerous precedents pertaining to each topical area within the Guide, all of which have been updated to incorporate recent legislative changes. The Guide also includes the full text of recent court decisions.

      Topics covered include:

      • Incorporation and Organization
      • Company Alterations
      • Directors and Officers
      • Corporate Finance
      • Shareholders' Meetings and Agreements
      • Records and Returns
      • Audits and Financial Statements
      • Liquidation, Dissolution and Restoration
      • Shareholders' Remedies
      • Extra-Provincial Corporations
      • Societies

      Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation.

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

       

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




      guide

      Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.)

      Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO).

      Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations.

      The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions.

      The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology.

      A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book.

      PART I: Risk Management-Based Auditing
      1.      Overview of Enterprise Risk Management
      2.      The Enterprise Risk Management Funnel
      3.      Evolution of Auditing Approaches
      4.      Strategy: The Beginning of the Journey
      5.      Risk Assessment: Business Level
      6.      Risk Assessment Qualification Techniques
      7.      Entity-Level Control
      8.      Risk Assessment: Process Level
      9.      Process Design Phase
      10.      Testing Phase
      11.      Risk Infrastructure Assessment
      12.      Action Planning Phase: The Real Value
      13.      Monitoring and Follow-Up
      14.      Auditing the ERM Process
      15.      The Future of Risk Management-Based Auditing
      16.     Frequently Asked Questions

      PART II: Case Studies
      17.  Case Study: Business Risk Assessment
      18.  Case Study: Risk Management Infrastructure
      19.  Case Study: Close the Books
      20.  Case Study: Inventory
      21.  Case Study: Procurement
      22.  Case Study: Accounts Payable and Disbursements
      23.  Case Study: Accounts Receivable and Collections
      24.  Case Study: Quality Assurance
      25.  Case Study: Payroll and Relat

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




      guide

      Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide

      Published: May 2012


      Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide is structured so as to follow the sequence of events that would typically take place in the resolution of a dispute by arbitration.

      Following a discussion of preliminary matters, the authors go on to describe the process leading from negotiation to arbitration, the initial decisions that may be taken by the ICC International Court of Arbitration, and the different steps in the proceedings before the arbitral tribunal. The book concludes with a discussion of the award and its enforcement.

      Focusing on the 2012 ICC Rules – which apply to all ICC arbitrations commenced on or after 1 January 2012 unless the parties have agreed that an earlier version should apply – this book serves the needs of the following parties:

      • Those who want a full introduction to the topic of ICC arbitration
      • Those who already have a good understanding of how ICC arbitration worked under the old 1998 ICC Rules but are looking for an update on the new 2012 ICC Rules
      • Those who need to take a decision on whether to opt for ICC arbitration
      • Those who have opted for ICC arbitration and need to draft an ICC arbitration clause
      • Those who are actually faced with the prospect of an ICC arbitration

      Extensive references to relevant books, articles, websites and other resources as well as a comprehensive glossary further enhance the book's practical value.

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




      guide

      Alberta Corporations Law Guide

      Essential for anyone dealing with Alberta corporate law, the Alberta Corporations Law Guide gives you comprehensive, up-to-date coverage. In this one publication, you'll have all relevant Acts and regulations, decisions, rulings, releases, tables of concordance, reference charts, and forms affecting the formation of companies and societies and their legal operation under Alberta law. Also included is commentary prepared exclusively by the law firm Bennett Jones LLP.

      What's New:

      • Amendments to significant legislation and regulations added, including to Business Corporations Act, Companies Act, Coorperative Act, Credit Union Act, Interpretation Act, Legal Profession Act, Loan and Trust Corporations Act, Partnership Act, Regulated Accounting Profession Act, Securities Act, and Cooperatives Act Regulation
      • Significant cases reported include Aronowicz v. Emtwo Properties Inc., Danso-Coffey v. The Queen, Zildjian v. Sabian Ltd., Bruni v. Garlicki, Burnham v. Augen Gold Corp., Link v. Venture Steel, Inc., Computershare Trust Co. v. Crystallex International Corp., Shopples.com Corp. v. Brown, Bhangoo v. Soon, Runnalls v. Regent Holdings Ltd., and In re Magna International Inc.
      • Table of Concordance to Canadian Corporations Legislation updated 

      Commentary covers such key topics as:

      • Incorporation
      • Corporate Finance
      • Directors and Officers
      • Shareholders
      • Borrowing and Investments
      • Reorganizations and Takeovers
      • Investigation, Remedies, Offences, and Penalties
      • Continuance
      • Insider trading and Financial Disclosure
      • Extra-provincial Corporations
      • Liquidation and Dissolution

      Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation.

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

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




      guide

      A Practical Guide to the GST/HST, 7th Edition

      A Practical Guide to the GST/HST is a hands-on reference with helpful tips, real-life examples, and expert guidance to solve common areas of difficulty.

      The 7th edition of A Practical Guide to the GST/HST has been updated to illustrate the current state of the GST/HST in Canada. New to this edition is an outline of the Quebec Sales Tax (“QST”) including its relationship with GST/HST and related concerns for taxpayers carrying on business from or within Quebec.

      Recognizing that the GST/HST regime now authorizes varying rates, exemptions and rebates on a province-specific basis, the book is structured to highlight these provincial differences to facilitate compliance across jurisdictions. Common issues that arise out of topics such as assessments and objections procedures, exempt vs zero-rated supplies and input tax credits are addressed with easy-to-follow explanations and practical examples. 

      Designed for non-commodity tax specialists and corporate tax specialists, this reference guide is an invaluable tool for all who must comply with this increasingly complicated framework. 

      Key topics include:

      • Advantages, disadvantages and requirements of GST/HST registration
      • The obligations of a GST/HST registrant, including documentary requirements for input tax credits
      • Special GST/HST collection rules and alternate simplified tax remittance methods
      • Administrative relief, including the cancellation or waiver of interest, and remission orders
      • Objection and appeal procedures
      • Imports and exports
      • “Place of supply” rules (with accompanying reference charts)
      • Zero-rated and exempt supplies
      • Application of GST/HST to employee benefits

      New in this edition:

      • Additional chapters addressing jurisdiction specific issues
      • Updated  ratios, prescribed rates, and prescribed  factors  to facilitate compliance with increasingly complex rules
      • Revised material and references reflecting  the most recent legislative updates and administrative materials provided by the Department of Finance, the Canada Revenue Agency, and provincial authorities
      • More practical examples to ensure easy compliance in this complicated framework

      About the Authors

      Jacques Roberge, B.A.A., has more than 30 years of experience in commodity tax. He initially worked for Revenue Canada, and was later employed by three of the Big Four accounting firms to develop commodity tax consulting services. During that time, as well as being an independent consultant, he also assisted hundreds of taxpayers in the resolution of FST, GST/HST, QST and provincial retai

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




      guide

      A Practical Guide to Estates and Trusts, 3rd Edition

      A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.

      Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.

      The new edition of A Practical Guide to Estates and Trusts has been updated to include:

      • all legislative changes to October 2010
      • new CRA administrative filing requirements
      • new CRA technical interpretations
      • new court cases with respect to trust residency determination

      Other topics covered include:

      • Estate Administration
      • Calculating Income Taxes Payable
      • Income and Capital Interest in Trusts
      • Family Trusts
      • Executor's Compensation
      • Estate Accounting
      • Capital Gains Deduction
      • Allocations – Designations
      • Anti-Avoidance Rules
      • The 21-Year Deemed Disposition Rule

      The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms.

       

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




      guide

      A Practical Guide to eDiscovery in Canada

      Bonus Feature
      Your purchase includes a FREE eBook!

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


      Published: November 2014


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

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

      What's included:

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

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

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




      guide

      2013 U.S. Master Tax Guide + the Legislative Update Combo

      The 2013 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.

      With this edition you will also receive the U.S. Master Tax Guide, 2013 Legislative Update which provides tax professionals with explanations of the key components of late-breaking legislation including the American Taxpayer Relief Act of 2012. The provisions, whether impacting individuals, families or business, are succinctly explained and generously complemented with cautions, examples and comments. Moreover, the effective dates of these wide-ranging provisions are clearly set out. All explanations will be keyed to the corresponding discussions in the 2013 U.S. Master Tax Guide. 

      The 2013 U.S. Master Tax Guide's updated explanations cover:

      • Highlights of New Tax Developments
      • Tax Rates and Tax Tables
      • Individuals
      • Corporations
      • S Corporations
      • Partnerships
      • Trusts and Estates
      • Exempt Organizations
      • Income
      • Exclusions from Income
      • Business Expenses
      • Non-Business Expenses
      • Losses and Bad Debt
      • Depreciation, Amortization and Depletion
      • Tax Credits
      • Minimum Tax
      • Tax Accounting
      • Basis for Gain or Loss
      • Sales, Exchanges and Capital Gains
      • Installment Sales/Deferred Payment Sales
      • Securities Transactions
      • Tax Shelters/At-Risk Rules/Passive Losses
      • Retirement Plans
      • Corporate Acquisitions/Reorganizations
      • Taxation of Foreign Activities/Taxpayers
      • Returns and Payment of Tax
      • Withholding and Estimated Taxes
      • Examination of Returns – Collection of Tax
      • Penalties and Interest
      • Estate, Gift and Generation-Skipping Tax

      The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research.

      Related Products of Interest

      - U.S. Master Tax Guide, 2013
      - U

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




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      Spon's estimating costs guide to finishings: painting, decorating, plastering and tiling unit rates and project costs / Bryan Spain

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      Essential rammed earth construction: the complete step-by-step guide / Tim Krahn, P. Eng. ; foreword by Meror Krayenhoff

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      Spon's estimating costs guide to minor landscaping, gardening and external works / Bryan Spain

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      Spon's first stage estimating handbook: an essential guide in the early decision-making processes on the viability of construction projects / edited by Bryan Spain

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      Spon's estimating costs guide to roofing: unit rates and project costs / Bryan Spain

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      Spon's estimating costs guide to minor works, alterations, and repairs to fire, flood, gale, and theft damage / edited by Bryan Spain

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      Spon's estimating costs guide to plumbing and heating: unit rates and total project costs / [edited by] Bryan Spain

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      Essential earthbag construction: the complete step-by-step guide / Kelly Hart

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      Wind loads: guide to the wind load provisions of ASCE 7-16 / William L. Coulbourne, P.E., T. Eric Stafford, P.E

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      guide

      Workplace Equity Guide - Newsletter

      This quarterly newsletter gives you timely insight into legislative developments and precedent-setting pay and employment equity case law. You'll receive practical guidance on implementing pay and employment equity initiatives through feature articles and guidance on available resources.

       

      Included free with the purchase of Workplace Equity Guide.

      Updated quarterly. Available to be e-mailed in PDF format only.ff

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




      guide

      Workplace Equity Guide

      One of the most important areas for HR professionals to keep up with is workplace equity. Compliance is one reason. The other is the more productive and happier workforce an effective workplace equity program can lead to. Workplace Equity Guide will help you implement and maintain both pay and employment equity. It gives you up-to-date text of relevant law, regulations, forms, guidelines, and case law from across Canada. It also includes examples of employment and pay equity plans, employment equity goals, workforce surveys, calculations for pay equity adjustments, timetables, and more. In addition, it will assist you in dealing with harassment in the workplace, achieving an appropriate work-life balance for employees and a host of other issues. Updates to your research library are delivered immediately from the editor's desktop to you.

       

      Topics covered:

      • Diversity issues
      • Full text of court and Pay Equity Tribunal cases
      • Pay equity
      • Employment equity
      • The law legislative record
      • Forms and guidelines
      • Implementation considerations

      Benefits include:

      • Provides you with assistance in interpreting the pay and employment equity laws and regulations
      • Allows you to select the most effective method of job comparison and workforce analysis for your individual situation
      • Assists you in dealing with workplace accommodation of employees with disabilities
      • Helps you to set up education and training programs
      • Provides solutions on how to deal with harassment in the workplace
      • Helps with the successful collection and analysis of data required to implement pay equity plans, based on applicable legislation
      • New developments keep you up to date on recent case law in the area

      DVD and loose leaf updated quarterly.

      Includes quarterly newsletter, Focus on Canadian Employment and Equality Rights Newsletter.

      Focus on Canadian Employment and Equality Rights Newsletter.

      Staying up-to-date on the most recent cases, laws, and other current issues in the areas of employment, equality, and human rights is essential to keep you or your company from becoming entangled in costly employment-related disputes. Focus on Canadian Employment and Equality Rights newsletter helps employers and HR practitioners stay compliant and avoid such conflicts. It provides reviews and analysis from various experts on the most topical issues in the areas of employment, equality, and human rights. Practical features such as case notes, legislative updates, Question and Answer, and Did You Know? offer valuable insights on a wide range of topics, such as workplace diversity and accommodation, employment agreements, absent

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




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      Penfacts - A Guide to Pensions in Canada - 2013 Edition

      Make your job easier, stay informed and increase efficiency!

      Penfacts is a one-stop guide to pensions in Canada. It provides information on pension plans that is of significant benefit to plan sponsors, administrators, students, and other pension stakeholders. Penfacts also provides easy to understand information about pension plan investing as well as brief and easy to read details about the role of actuaries in the field of pensions.

      Includes focus on:

      • Pension Plans
      • Legislation
      • Investment Management
      • Other Retirement Programs
      • Pension Administration
      • Interpreting an Actuarial Report

      Penfacts is written in conjunction with the Association of Canadian Pension Management (ACPM), and edited by Neil Cohen, B.Sc., B.A., LL.B., a research lawyer who concentrates his work in the area of pensions and benefits. A graduate of the University of Western Ontario’s Law School and a member of the Bar of the Law Society of Upper Canada, Neil is a member of various pensions and benefits organizations.

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




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      Payroll Management Guide

      Payroll Management Guide helps you resolve day-to-day payroll issues and guides you in effective payroll planning. This reporter instructs you on how to implement proactive, efficient payroll procedures while ensuring compliance with federal, state, and local requirements.

      The Internet version includes the time-saving tool Paycheck Calculator, providing the ability to perform Gross-to-Net and Net-to-Gross calculations, tax-free bonus calculations, dual year calculations, Federal W-4 and state exemption certificate creation, and more!

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




      guide

      Emergency Disaster Guidelines and Procedures for Employees

      How prepared are you for unforeseen emergencies in your organization? The best way to prepare for unknown contingencies is to be ready for them. Proactive planning for such events makes you aware of any of the dangers associated with them. As unlikely as some events might seem to be in Canada, are you willing to take the chance of not being prepared?

      Emergency Disaster Guidelines & Procedures For Employees is designed to prepare you, the employer, for any eventuality relating to any man-made or natural disaster or emergency. Most importantly, this publication discusses the elements necessary in developing an emergency response plan or business continuity plan. It also presents Canadian legislative references that are important considerations in the realization of a complete emergency plan.

      Topics covered:

      • Man-made contingencies like terrorism
      • Fire safety
      • Hazardous materials
      • Bomb threats
      • Crowd management
      • Natural contingencies: blizzards, earthquakes, hurricanes, lightning, floods, and tornadoes

      Features include:

      • Tips on responding to numerous man-made and natural contingencies
      • Inclusion of Canadian legislative references that will be of interest to all provinces
      • Elements to consider in developing an emergency plan
      • List of industry and other relevant e-mail addresses is included for further consideration

      About the Authors
      William Avery has an extensive background in the sport, leisure and entertainment industry. He has acted as Safety Manager for Busch Gardens, and as Corporate Safety Advisor for the Anheuser-Busch Companies Inc. (including all locations of Busch Gardens, Adventure Island, Sesame Place and Grant's Farm). In 1986, he joined SeaWorld Parks Ltd. as Director of Risk Management. In 1990, he began safety consulting and loss prevention work with various organizations.

      Industrial Accident Prevention Association (IAPA) is a not-for-profit, member-driven organization operating since 1917. Representing approximately 45,000 member firms and more than 1.5 million workers, IAPA is Canada's leading health and safety association, providing educational, consulting and information programs, products and services for the prevention of workplace injury and illness.

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




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      Canadian Master Labour Guide, 25th Edition, 2010

      See below for recent changes to employment and labour law.

      For 25 years now, the Canadian Master Labour Guide has made it easier for our customers to stay on top of changes in federal and provincial employment and labour law.

      Employers and advisors trust the Canadian Master Labour Guide to be their definitive source for employment and labour law, including information on

      • Key changes in statutory requirements
      • Critical court rulings
      • Employment Standards
      • Human Rights, Equal Pay/Pay Equity, and Employment Equity
      • Occupational Health and Safety
      • Employment Insurance
      • Oganized Labour
      • Collective Bargaining

      Here is a sample of some recent changes to employment and labour law included in this new edition:

      • Major changes in Employment Insurance, including:
        • additional benefit weeks for all claimants;
        • further additional benefits for long-tenured workers;
        • EI benefit scheme for the self-employed;
        • freezing of premium rates for 2010;
        • changes to premium reduction plan reapplication;
        • Reservist leave added in Alberta and the Yukon.
      • Overhaul of employment standards in Prince Edward Island.
      • Protection for foreign caregivers in Ontario.
      • New "public emergency" leave and new mediation procedures in Nova Scotia.
      • New minimum wage increases in New Brunswick.
      • Supreme Court of Canada decisions on dismissals in the midst of business closings.

      In addition, the following changes, highlighted in the 24th edition as upcoming, will be incorporated into the 25th edition:

      • New protections in Ontario for employees from temporary work agencies.
      • Human rights changes in Alberta regarding sexual orientation and the complaint process.
      • New Pay Equity Act in New Brunswick.
      • Notable changes to the Yukon human rights complaint process.

      And remember, we don't just provide information – we provide key commentaries to help you quickly understand what the changes mean so you can respond appropriately.

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