Instrumental section
Article Abstract:
The Accounting Standards Board of the Canadian Institute of Chartered Accountants finally recognized new Handbook Section 3860 for the disclosure and presentation of financial instruments last May 1995. Under this section, the definitions of financial instrument, financial asset, financial liability and equity instrument cover a comprehensive list of primary and derivative instruments. The provisions exempt interests in subsidiaries, in entities under significant influence and in joint ventures, and employers' obligations under employee stock option and stock purchase plans. The section takes effect starting Jan. 1, 1996.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1996
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Impressions from the conference circuit
Article Abstract:
The Science Fiction Research Assn. (SFRA) and the International Assn. for the Fantastic in the Arts (IAFA) organize conferences where science fiction enthusiasts meet friends, share ideas and take advantage of opportunities for intellectual development. The SFRA holds annual conferences with 80 to 150 participants, where important scholarly awards are also presented. The IAFA sponsors the yearly International Conference on the Fantastic in the Arts, which draws hundreds of participants and offers panel discussions, paper sessions, readings, exhibits, film screenings and other events.
Publication Name: Science Fiction Studies
Subject: Literature/writing
ISSN: 0091-7729
Year: 1996
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What's Up at ARMA?
Article Abstract:
Records management and management development will be the major seminar topics at the Association of Records Management and Administrators' conference in October 1983. 'Emerging Information Economy' is the theme. Exhibits will cover the entire spectrum of office automation products.
Publication Name: Modern Office Procedures
Subject: Computers and office automation industries
ISSN: 0026-8208
Year: 1983
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