Beyond Numbers back issues from April 2007:
Notes from the COO
Apr 01, 2007; ... One size does not fit all when it comes to GAAP As Canada plans to move toward international accounting standards, the question of what to do with GAAP for private companies is once again at the forefront of discussions-both internationally and here in Canada. In mid-February, ...
The frequency of practice reviews is changing
Apr 01, 2007; ... In February 2007, the ICABC's Practice Review & Licensing (PRL) Committee and Council approved a practice review cycle change designed to protect the public, support our professional reputation, and help practitioners keep up with ever-changing professional standards. Effective September 1, ...
What is the tax advantage of income trusts?
Apr 01, 2007; ... In my January column, I explained why I think the income trust tax proposed last October is a policy aimed at a non-existent problem. To recap: Tax "leakage" does not arise from income trusts per se; rather, income tax losses are a necessary consequence of tax deferral benefits for retirement ...
Expanding practical experience requirements
Apr 01, 2007; ... For the last two years, Canada's CA profession has been considering expanding the experience requirements for CA students to create training opportunities in industry and increase training opportunities in public practice. In the November 2006 issue of Beyond Numbers, we published an ...
The CA Benevolent Fund looks out for members
Apr 01, 2007; ... Life can change in an instant. Imagine that you're broadsided by an SUV during your morning commute. You sustain a serious back injury and spend several weeks in the hospital. You face a lengthy rehabilitation process. Doctors have no idea when you'll be able to return to ...
Flow-Through Share Arrangements: An Alternative Investment
Apr 01, 2007; ... The flow-through share program was introduced in 1986 to help resource companies finance exploration and development work in Canada. In general terms, flow-through shares are common shares (or a right to such shares) issued by a resource company to an investor pursuant to a written agreement in ...
How to compete for HNW business
Apr 01, 2007; ... At the table: Thane Stenner, CIM, FCSI First VP and Investment Advisor, T. Stenner Group, CIBC Wood Gundy Blair East, CA, CFP Partner, Manning Elliott, Vancouver Steven Lake, CA, CFP Partner, MacKay LLP, Surrey Lakh Multani, ...
PD News
Apr 01, 2007; ... SPRING PD PROGRAM The 2007 spring PD program, running from April to July, offers a wide variety of topics. Be sure to register early for the courses that interest you. For detailed course descriptions or a complete schedule of upcoming PD seminars, consult your spring 2007 PD ...
Plugged In: News for and about members & students
Apr 01, 2007; ... Congratulations Gordon Barefoot, CA, the president of Cabgor Management Inc. in Surrey, has been appointed chair of the Fraser Health Authority by the provincial government. Barefoot has served as a board member of Fraser Health since the fall of 2006. Elise Rees, CA, the head of ...
In Search of New Adventures: Ian Adair, CA, Steps off the Beaten Path
Apr 01, 2007; ... "One of my guiding principles in life is that when I'm an old man living in a home for the elderly I want to have more stories to tell than the person sitting next to me," says Ian Adair, CA. "So a few years ago, when I thought my life was becoming too routine, I decided it was time for a new ...
When is a portfolio not a portfolio?
Apr 01, 2007; ... Well, we're back to my usual format this month, but I hope you enjoyed my last three columns. I've been providing you with plenty of cases over the past five years, so I'm sure most of you aced my quizzes! This month, we look at the case of Helen,* a partner with a small CA firm. What ...