Webinar information current as of May 14, 2008

CCH IFRS Webinar Series 2008 - Seminar 2

Business combinations represent a growing number of firms within Canada. They will be treated differently after the convergence with International Financial Reporting Standards (IFRS) in Canada. Mergers and acquisitions are happening everyday - can you afford to not understand the new consequences?

CCH Canadian presents the second in a series of online seminars on IFRS for Canada. This 90-minute online seminar is presented by Peter D. Chant, FCA, Ph.D., Partner at Deloitte Canada and author of the upcoming book, iGAAP 2008: IFRS for Canada.

Agenda

Business Combinations: IFRS 3 (Revised) and SFAS 141(R)

FASB 141(R):

A. Business Combinations

• Key dates
• Scope
• Definition of a business
• Measuring the exchange
• Elements of the purchase equation
• The “Measurement Period”
• Disclosures

B. Consolidation and Non-controlling interests

C. IFRS 3 Differences

Speaker

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. Peter D. Chant has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently the Chair of Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Format

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Available: August 2011

Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni

Compiled by a team of distinguished law professors, the 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office.

Includes CD of entire contents of book.

In this comprehensive and easy-to-use volume, the authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country.

The 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2011.

• 1040 Express Answers (2012)
• 1041 Express Answers (2012)
• 1065 Express Answers (2012)
• U.S. Master Tax Guide®,2012
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way.

Oil and Gas: Federal Income Taxation (2011) is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.  

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

• Introduction to Oil and Gas Taxation
• Acquisition of Interests
• The Exploration Period
• The Production Period
• Dispositions
• Other Areas

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

Special features include:

• A special ''Highlights of New Developments'' section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry, and it tells readers where in the volume they can find additional information on the specific topics.
• Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published, allowing tax and legal professionals to stay current on this highly specialized area of tax law.  
• Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:
  • economic interests
  • lease and purchase arrangements
  • royalties
  • working or operating mineral interest
  • production payments
  • net profits arrangements
  • geological and geophysical expenses
  • intangible drilling and development costs
  • sharing arrangements and carried interests
  • depletion
  • gross income from property
  • taxable income from property
  • unitizations
  • disposition of interests
  • nontaxable exchanges
  • losses and abandonments
  • types of ownership
  • alternative minimum tax
  • nonconventional fuel credit
  • depreciation
  • a

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    Full Article
    
    

Available: March 2012

This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2011.

This book presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code: 

• Personal Income Tax
• Administration of Franchise and Income Tax
• Senior Citizens Property Tax Assistance and Postponement Law
• Taxpayers' Bill of Rights
• Corporation Tax
• Multistate Tax Compact

Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law.  

Related Products of Interest

- State Tax Handbook (2013)
- New York State Corporation Tax Law and Regulations (As of January 1, 2012)
- New York State Personal Income Tax Law and Regulations (As of January 1, 2012)
- New York State Sales and Use Tax Law and Regulations (As of January 1, 2012)

CCH's Guidebooks to State Taxes 2013:
- California
- Connecticut
- Florida
- North Carolina
- Ohio Taxes
- Pennsylvania
- Illinois
- New Jersey
- New York
- Massachusetts
- Maryland
- Michigan
- Texas

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

Available: Late June 2012

Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.

Volume 1:

1. Overview of the Fiduciary Entity
2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy
3. Principles of Federal Income Tax for Fiduciaries
4. Itemized Deductions
5. Distributions
6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules
7. Estimated Taxes
8. Passive Activity Loss Limitations
9. Trusts: Formation to Termination
10. Charitable Remainder Trusts
11. Charitable Lead Trusts
12. Alternative Use of Grantor Trusts in Transactional Planning
13. Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust
14. Grantor Trust Rules
15. Foreign Trusts Treated as Grantor Trusts

Volume 2:

1.  Estates: Formation to Termination
2. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests
3. Income Tax Aspects of Generation-Skipping Transfers
4. State Taxation of Fiduciaries and Beneficiaries
5. Special Commercial Trusts
6. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax
7. Foreign Trusts and Estates

Related books:

• U.S. Master Estate and Gift Tax Guide (2013) 
• Family Foundation Handbook (2013) – U.S.
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

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When you subscribe to Canadian GST & Commodity Tax Cases, you will be kept informed and up-to-date with recent court rulingsand developing trends in case law. The most relevant court decisions will be brought into focus for you with comprehensive andinsightful case comments written by the experts at McCarthy Tétrault LLP, helping you makeinformed decisions quickly and confidently.

Includes newsletter, Canadian GST & Commodity Tax Cases. Available to be e-mailed in PDF format only.

Loose leaf updated every two months.

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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

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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.)

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Introduction to Federal Income Taxation in Canada, 32nd Edition gives you a smart learning advantage – here’s how:

• Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student
• Review questions throughout the textbook include discussion notes at the end of the book
• Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual
• Student DVD includes extra problems and solutions for self-study
• CCH research software and CANTAX software also included on DVD

New this year – Student Study Guide:  This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a glossary.

Income Tax Act compliant

Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing.

Reality checked

We know accuracy is critical and we pride ourselves on providing the most accurate and current content.

• Updated annually to reflect Budget and other legislative changes to income tax provisions
• All assignment materials have been carefully prepared and tested

Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.

From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.

Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.

He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.

<

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Compiled by a team of distinguished law professors, the 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for  U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference.  Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability.

Includes CD of entire contents of book.

In this comprehensive and easy-to-use volume, Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country.  Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners.

The 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2010.

You may also be interested in:
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2010 Edition)

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 is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: 

• Introduction to Oil and Gas Taxation
• Acquisition of Interests
• The Exploration Period
• The Production Period
• Dispositions
• Other Areas

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

• Special features include: A special "Highlights of New Developments" section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry.
• Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published.
• Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:

1. Introduction to Oil and Gas Taxation
2. Economic Interest
3. Lease and Purchase Arrangements
4. Royalty and Overriding Royalty
5. Minimum Royalties
6. Working Interest (or for Operating Mineral Interest)
7. Production Payments
8. Net Profits Arrangements
9. Geophysical Expenses
10. Intangible Drilling and Development Costs
11. Sharing Arrangements and Carried Interests
12. Depletion Deduction – General
13. Allowance or Disallowance of Depletion
14. Property for Depletion Purposes
15. Cost Depletion
16. Gross Income from the Property
17. Taxable Income from the Property for Depletion Purposes
18. Limitations on Percentage Depletion
19. Unitizations
20. Disposition of Interests – Lease (or Sublease) and Sale
21. Nontaxable Exchanges
22. Losses and Abandonments
23. Associations Taxable as Corporations
24. Partnerships
25. Selected Corporate Issues
26. Alternative Minimum Tax (AMT)
27. Special Provisions Affecting the Determination of Tax
28. Tax Credits
29. Depreciation
30. Application of Accounting Methods
31. Oil and Gas International Provisions
Case Table
Finding Lists   

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Available: December 2010

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate.  This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2010. 

CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability.  And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.  

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions.  Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included.  

CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year-and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution.

Related Books:

• U.S. Master Tax Guide®, 2011
• ProSystem fx Tax: for U.S. Tax Returns

• U.S. INCOME TAX REGULATIONS, Winter 2011 Edition

   

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Available: December 2011

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2011.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

Related Books:

• U.S. Master Tax Guide®, 2012
• ProSystem fx Tax: for U.S. Tax Returns
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

Available: December 2011

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. 
  
• All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.

This new edition will include all regulations issued through November 1, 2011 and will be available for shipping in December.

• U.S. Master Tax Guide®,2012
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification.  The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content; however, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

Book is authored by Lead Author: Richard Petersen /Editorial Reviewing Author: Ronald G. Pippin.  

Publication Date

07/15/2010

Content and Topics

• Preface
• About The Authors

SECTION I: INTERPRETATIONS

• Paragraphs 1–2: Introduction
• Paragraphs 3–5: Scope
• Paragraphs 6–15: Objectives And Basic Principles
• Temporary Differences
• Paragraphs 16–34: Recognition And Measurement
• Annual Computation Of Deferred Tax Liabilities And Assets
• A Change In Valuation Allowance
• An Enacted Change In Tax Laws Or Rates
• A Change In The Tax Status Of An Enterprise
• Regulated Enterprises
• Business Combinations
• Opinion 23 And U.S. Steamship Enterprise
• Temporary Differences
• Paragraphs 35–39: Intraperiod Tax Allocation
• Certain Quasi Reorganizations
• Paragraph 40: Separate Financial Statements Of A Subsidiary
• Paragraphs 41–42: Financial Statement Presentation
• Paragraphs 43–49: Financial Statement Disclosure
• Paragraphs 50–59: Effective Date And Transition
• Prior Business Combinations
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Full Article

Available: June 2011

Provides guidance on the application of FASB Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the SEC, combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude "nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.      

• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition

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Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available.

Features & Coverage:

• Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats
  • Saves you time by putting search at your finger tips
• More topics in detail than any other guides available
• Easy-to-understand format lets you find what you need
• References to CRA documents, legislation and cases
• Year-round tax planning ideas
• A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter
• Line-by-line references to applicable cases, legislation and technical interpretations in the commentary
• Commentary for RRSP contributions and other retirement saving options

These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns.

Table of Contents

• How To Use This Book
• Changes to amounts for personal tax credits
• Recent Tax Changes
• Tables of Rates and Credits

Chapters

• The Basic Rules of Canadian Income Taxation
• Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings
• Employment Income and Deductions
• Investment Income
• Capital Gains and Losses
• Rental Income and Und

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  Full Article
  
  

Available: June 2012    

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required.  Rate tables are also helpfully included. 

Related books:

• Income Tax Regulations, Summer 2012 Edition (U.S.)
• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
• U.S. Master Tax Guide®, 2012
• ProSystem fx Tax: for U.S. Tax Returns

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

Available: December 2010

CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

CCH's federal tax regulations volumes include:

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
• All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
• Helpful finding devices such as:
  • Topical Index to final, temporary and proposed regulations
  • Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
  • Table of Public Laws by number and title
  • Table of Regulations that do not reflect changes made by recently enacted public laws
  • Proposed Reg Preamble finder
  • Table of how to locate and identify Regulations.

This new edition will include all regulations issued through November 1, 2010 and will be available for shipping in December.

Related Books:

• U.S. Master Tax Guide®, 2011
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment

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Available: June 2011

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

CCH's federal tax regulations volumes include:

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
  
• All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.
  
• Helpful finding devices such as:
  
  
  • Topical Index to final, temporary and proposed regulations
    
  • Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
    
  • Table of Public Laws by number and title
    
  • Table of Regulations that do not reflect changes made by recently enacted public laws
    
  • Proposed Reg Preamble finder
    
  • Table of how to locate and identify Regulations.
    

Includes all income tax regulations issued through May 1, 2011.


Related titles:

U.S. Master Tax Guide®, 2011
ProSystem fx Tax: for U.S. Tax Returns

 

 

 

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

Full Article

Written from a Canadian perspective for Canadian IFRS practitioners

The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs.

New and updated commentary includes:

• Financial Instruments, reflecting new standard IFRS 9 and other recent amendments
• IFRS 1, First-Time Adoption of IFRSs
• Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments
• 2010 Annual Improvements changes and other recent amendments to IFRSs
• Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities
• Practical implications of applying IFRS in a Canadian environment.

• First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective
• Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners
• Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition

In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples.

About the Authors of iGAAP: IFRS for Canada

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on account

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