Lifting the fog on related party transactions
Article Abstract:
The Canadian Institute of Chartered Accountants has revised its standards governing the disclosure of related party transactions. Contained under Sec. 3840 of the institute's handbook, the new rules will base the measurement of transactions between related parties on whether such transactions occur as part of normal operations or when substantial changes in ownership occur.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1995
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One solution for uncertainty
Article Abstract:
The Canadian Institute of Chartered Accountants has established new regulations on measuring uncertainty, contained under Sec. 1508 of its handbook. The rules will help make preparing financial statements more realistic. However, it will also open auditors to strong criticisms regarding write-offs.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1995
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In systems we trust
Article Abstract:
Issues are presented concerning the benefits gained by business enterprises from the use of the SysTrust reliability reporting system which has been developed by the Canadian Institute of Chartered Accounts and the American Institute of Certified Public Accountants.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 2000
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