Under control
Article Abstract:
The Canadian Institute of Chartered Accountants' Criteria of Control Committee has released its draft, 'Guidance on criteria of control,' to help accounting organizations increase control on their operations, especially those which have undergone restructuring and reengineering, by providing recommendations about control and criteria for control. It centers on three aspects of operations: financial reporting, management reporting and compliance with industry regulations.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1995
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Joint enterprise; the growing number of companies doing business jointly has led to revisions in the handbook
Article Abstract:
The Canadian Institute of Chartered Accountants has revised its Handbook Section 3055 to enhance auditing and accounting processes for joint venture partners. Under the new regulations, companies entering into joint ventures are required to account for their interests using the proportionate consolidation method. A discussion of the implications of the revisions on joint venture company accounting processes is presented.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1995
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Guidance for directors - governance processes for control
Article Abstract:
The Canadian Institute of Chartered Accountants' Criteria of Control Committee has developed 'Guidance on criteria of control' to provide recommendations to accounting firms on how to improve designing and reporting on control systems of their operations. The exposure draft of the containing the objectives of the guideline and the procedures on how to evaluate the organization based on the proposed criteria is provided.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1995
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