Latest ac news

Forensic and Investigative Accounting (5th Edition)

By www.cch.ca
Published On :: Wed, 22 Jun 2011 11:20:26 GMT

Available: July 2011

Author: D. Larry Crumbley, CPA, CFD, Cr.FA

CCH's Forensic and Investigative Accounting (5th Edition) is a complete and readily teachable text on today's most timely accounting topics. Written by three top accounting and forensic teachers, this text covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants-external, internal, forensic consultants, and corporate accountants-must possess this knowledge base and develop these techniques.

CONTENTS:
Forensic and Investigative Accounting is presented in 18 Chapters divided into five Parts, beginning with a discussion of fundamental concepts and culminating in a real-world case study that ties the elements together.

PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING
Chapter 1 - Introduction to Forensic and Investigative Accounting

Chapter 2 - Forensic Accounting Education, Institutions and Specialties.

PART TWO: UNCOVERING ACCOUNTING CRIME
Chapter 3 - Fraudulent Financial Reporting

Chapter 4 - Detecting Fraud in Financial Reporting.

Chapter 5 - Employee Fraud: The Misappropriation of Assets.

Chapter 6 - Indirect Methods of Reconstructing Income.

Chapter 7 - Money Laundering and Transnational Financial Flows.

PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT
Chapter 8 - Litigation Services Provided by Accountants

Chapter 9 - Proper Evidence Management.

Chapter 10 - Commercial Damages.

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

Full Article

Guidebook to Massachusetts Taxes (2011)

By www.cch.ca
Published On :: Wed, 28 Oct 2009 13:41:45 GMT

CCH's Guidebook to Massachusetts Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Massachusetts. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Massachusetts returns or who are required to deal with Massachusetts taxes.

Now in its 43rd edition, this popular handbook is the one source those involved with Massachusetts taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest:

personal income tax
corporation excise (income) tax
taxes on banks and other financial institutions
sales and use taxes
estate tax

Other Massachusetts taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

The Guidebook includes additional practical tips, pointers and examples to practitioners by Stephen M. Politi, Esq., a partner of the Boston law firm, Engel & Schultz, P.C. This valuable commentary helps practitioners further apply the complex principles of Massachusetts tax law to specific practice situations.

For the user's convenience in determining what is new in the Massachusetts tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Massachusetts and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH Massachusetts Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

Practical Guide to U.S. Taxation of International Transactions (Eighth Edition)

By www.cch.ca
Published On :: Wed, 22 Jun 2011 10:40:42 GMT

Available: August 2011

Authors: Michael S. Schadewald, Ph.D., CPA and Robert J.Misey, Jr., J.D., MBA and LL.M.

Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice.

The book is written primarily as a desk reference for tax practitioners and is organized into four parts.

Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules.

Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations.

Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations.

Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.

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

Full Article

Non-Residents, Cross-Border Transactions, and the GST

By www.cch.ca
Published On ::

Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.

Key topics discussed in the book include:

Drop-shipments
Non-resident override rule
Place of supply rules
Cross-border transactions
Imports and exports
De facto importer rules
Permanent establishments and carrying on business in Canada
Recovery of tax by non-residents

The book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.

Steven K. D'Arcy is a lawyer and a partner in Bennett Jones LLP, one of Canada's leading business law firms. His practice involves all areas of commodity tax with particular emphasis on the goods and services tax, Canadian customs laws, provincial retail sales tax, and anti-dumping duties.

In his GST practice, Steven advises on all facets of the GST legislation with emphasis on corporate transactions, particularly cross-border transactions. He has represented clients on numerous occasions with respect to GST assessments and proposed assessments. Steven served as counsel to the House of Commons Standing Committee on Finance with respect to its review of alternatives to the GST and has frequently provided advice to the Department of Finance with respect to proposed GST amendments.

Steven was recently recognized as a leading Canadian tax practitioner in indirect taxes in the International Tax Review's World Tax 2005. He is annually recognized in LEXPERT®/American Lawyer's Guide to the Leading 500 Lawyers in Canada, is also recognized in LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners, and is consistently recommended as an international trade regulation practitioner. Steven co-developed the Canadian Institute of Chartered Accountants annual "In-Residence GST Course", and currently teaches Part II of the course. He is an editor of the CCH GOODS AND SERVICES TAX REPORTER and the monthly GST Monitor.

He lives in Oakville, Ontario with his wife Susanna and their three children, Charlotte, Polly, and Duncan.

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

Full Article

Tax Accounting in Mergers and Acquisitions 2011 (M&A - U.S.)

By www.cch.ca
Published On :: Mon, 01 Nov 2010 09:53:33 GMT

Available: October 2010

Author: Glenn R. Carrington

Tax Accounting in Mergers and Acquisitions gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

Decide if the transaction should be taxable or nontaxable.
Structure the deal for the best results-stock or asset acquisition.
Achieve desired business objectives.

This book considers the tax accounting implications of structuring and restructuring transactions including those described in Code 351 (Transfer to Corporation Controlled by Transferor), 338 (Certain Stock Purchases Treated as Asset Acquisitions), 381 (Carryovers in Certain Corporate Acquisitions), 721 (Nonrecognition of Gain or Loss on Contributions to a Partnership), and 1001 (Gain or Loss on Disposition of Property). It discusses the rules relative to a taxpayer’s ability to carry over methods of accounting, to obtain audit protection through filing accounting method changes, to preserve favorable methods of accounting, to determine the effect of the transaction on any unamortized Code 481(a) adjustments (Adjustments Required by Changes in Accounting Methods), and to use the chosen structure as a means of achieving appropriate tax accounting objectives. In addition, it describes some of the most common types of accounting method exposure items that arise during the course of due diligence and some of the alternatives for mitigating exposure to the buyer. Furthermore, it describes the most significant anti-abuse rules that prevent taxpayers from unreasonably taking advantage of these provisions. Finally, it addresses some of the pitfalls that taxpayers should take into account in structuring transactions. In addition to updates of all rulings, cases and legislation, the 2010 edition contains a new chapter on Bankruptcy.

Chapter 1       Taxable and Tax-Free Acquisitions
Chapter 2       Basic Concepts in Deductibility and Capitalization
Chapter 3       Accounting for Restructuring Transactions under Code §351, 338, 381, 721, and 1001
Chapter 4       Treatment of Contingent Liabilities
Chapter 5       Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6       Final Capitalization Regulations
Chapter 7       Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8       Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9       Amortization of Intangibles under Code §197
Chapter 10     Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11     Consolidated Return Tax Accounting Issues
Chapter 12     Tax Accounting Issues in Bankruptcies and Work-outs

Related Books:

Full Article

GAAS Practical Manual (2012) (with CD-ROM) (U.S.)

By www.cch.ca
Published On :: Thu, 13 Oct 2011 14:31:18 GMT

Available: October 2011

The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards.

Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts:

What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities.

Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format.

Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports.

Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs.

The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index.

The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information).

The 2012 edition is current through the following pronouncements:

- SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)

- SSAE-17 Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired)

- SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

The 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards.

Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the ASB has issued SASs

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

Full Article

International Accounting/Financial Reporting Standards Guide (2012)

By www.cch.ca
Published On :: Thu, 03 Nov 2011 15:38:30 GMT

Available: November 2011

This book organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics:

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

Accounting Policies, Changes in Accounting Estimates, and Errors
Borrowing Costs
Business Combinations
Cash Flow Statement
Changing Prices and Hyperinflationary Economies
Consolidated Financial Statements
Construction Contracts
Earnings Per Share
Employee Benefits
The Equity Method
Events After the Balance Sheet Date
Financial Instruments
Foreign Currency Translation
Government Grants and Government Assistance
Impairment of Assets
Income Taxes
Intangible Assets
Interim Financial Reporting
Inventories
Investment Property
Leases
Non-Current Assets Held for Sale and Discontinued Operations
Property, Plant, and Equipment
Provisions, Contingent Liabilities, and Contingent Assets
Related-Party Disclosures
Revenue
Segment Reporting
Share-Based Payment

Part III: Industry-Specific Standards

Agriculture
Insurance Contracts
Mineral Resources: Exploration and Evaluation

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

Full Article

Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011)

By www.cch.ca
Published On :: Wed, 10 Nov 2010 15:00:56 GMT

Federal Tax Course: A Guide for the Tax Practitioner offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. This easy-to-use guide is written by Susan Flax Posner, one of today's most effective communicators on the tax law. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles.

This comprehensive manual provides more than 2,300 pages of completely updated material, which has made it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved
Six chapters on deductions and exemptions that painstakingly present the detail in clear language
Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding
Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules
Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues

The new 2011 Edition reflects the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, and the Hiring Incentives to Restore Employment (HIRE) Act, as well as recent regulations, rulings and case law that impact the many topics covered.

CONTENTS:

Key Tax Return Filing Facts
Excise Tax Rates
2011 Federal Tax Calendar

Figuring the Individual Tax

1.    Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates
2.    Gross Income Inclusions
3.    Retirement Plans
4.    Employee Fringe Benefits
5.    Gross Income Exclusions
6.    Gain or Loss Basis Recognition
7.    Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
8.    Capital Gains and Losses of Individuals

Maximizing Deductions and Credits

9.    Personal Deductions
10.  Travel and Entertainment Deductions
11.  Depreciation
12.  Business Deductions
13.  Losses and Bad Debts <
If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

Almanac of Business & Industrial Financial Ratios (2012)

By www.cch.ca
Published On :: Wed, 22 Jun 2011 11:12:06 GMT

Available: September 2011

Author: Dr. Leo Troy

Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

Agriculture, forestry, fishing, and hunting
Mining
Utilities
Construction
Manufacturing
Wholesale trade
Retail trade
Transportation and warehousing
Information
Finance and insurance
Real estate and rental leasing
Professional, scientific and technical services
Management of companies (holding companies)
Administrative and support and waste management and remediation services
Health care and social assistance
Arts, entertainment and recreation
Accommodation and food services
Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations)

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

Full Article

Almanac of Business & Industrial Financial Ratios (2011

By www.cch.ca
Published On :: Fri, 29 Oct 2010 14:54:25 GMT

Available: September 2010

Author: Leo Troy Ph. D.

CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

Agriculture, forestry, fishing, and hunting
Mining
Utilities
Construction
Manufacturing
Wholesale trade
Retail trade
Transportation and warehousing
Information
Finance and insurance
Real estate and rental leasing
Professional, scientific and technical services
Management of companies (holding companies)
Administrative and support and waste management and remediation services
Health care and social assistance
Arts, entertainment and recreation
Accommodation and food services
Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and reli
If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

Accounting Desk Book (2012) (U.S.)

By www.cch.ca
Published On :: Thu, 13 Oct 2011 14:23:16 GMT

Available: December 2011

The 2012 Accounting Desk Book is a practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. The book provides information that is key to the consideration of an engagement in a new area of practice or to field a client's question. New developments are discussed within the context of the topics in each chapter.

Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to client situations.

The 2012 Edition of the Accounting Desk Book covers the following topics:

FINANCIAL REPORTING

- Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
- Chapter 2: Revenue and Expenses
- Chapter 3: Stockholders' Equity
- Chapter 4: Statement of Cash Flows
- Chapter 5: Segment Reporting

STANDARDS

- Chapter 6: Actions of the Financial Accounting Standards Board
- Chapter 7: Consolidation of Variable Interest Entities
- Chapter 8: Governmental Accounting
- Chapter 9: Governmental Fund Accounting
- Chapter 10: Not-for-Profit or Exempt Organizations
- Chapter 11: International Standards: Accounting
- Chapter 12: International Standards: Auditing, Ethics, Public Sector

ACCOUNTING PROCEDURES

- Chapter 13: Cost Accounting
- Chapter 14: Budgeting for Profit Planning and Budgetary Control
- Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods
- Chapter 16: Auditor Independence and the Audit Committee
- Chapter 17: Taxpayer Rights

NICHE TOPICS

- Chapter 18: Practice Before the IRS and the Power of Attorney
- Chapter 19: Internet Accounting
- Chapter 20: E-Commerce and E-Communication
- Chapter 21: Insurance Accounting

- Chapter 22: Expert Witness

- Chapter 23: Keep It Honest and Profitable

SEC ACCOUNTING & OVERSIGHT

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

Full Article

Financial Planning Education for Accountants Bundle

By www.cch.ca
Published On :: Wed, 15 Sep 2010 14:24:47 GMT

Why we created Financial Planning Education for Accountants : A Fast Track to the CFP^®Examination

Your clients require help in managing their personal finances. They need complete financial planning services and who is better positioned to provide that service than you? As their accountant, you've earned your client's trust and respect. Helping them to manage their retirement and wealth is a natural step forward. By offering complete personal financial services, you'll serve their needs better, while enhancing your business practice. The modular curriculum of our accredited CFP Education Program enables you to focus on topics that are least familiar or where you may require an update. This saves you time. Accountants with three years of related industry experience may qualify to challenge FPSC’s CFP Examination. If so, you can use this educational product to fully prepare to earn your CFP designation. You can also use it simply to add to and update your financial planning knowledge for everyday use.

Content: There are a total of 19 modules provided in the CCH/Advocis CFP qualifying program. Ten modules are strongly recommended for accountants. They include areas of personal financial services that you may not have studied recently, or at all, or encountered in prior work experience. These topics were selected by accounting experts and survey respondents. They stated that having this knowledge would help them add significant value for their clients. There are also nine optional modules which present the remaining topics covered in the FPSC CFP Examination Blueprint.

Self-study and Online Self-Testing: In addition to receiving four bound volumes of printed educational content, you obtain online access to the testing portion of the qualifying program. With two opportunities to test yourself over a period of one year, you’ll know what to review further and when you are ready to sit for the CFP Examination.

Significant savings: Four complete texts and one year of self-testing for $795. If you qualify to challenge the CFP Examination, you can obtain this learning at half of the price of the full registration fees of the complete qualifying program..

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

Full Article

ac

The Practitioner’s Toolkit

By www.cch.ca
Published On :: Mon, 23 Aug 2010 11:24:01 GMT

The Practitioner’s Toolkit is a comprehensive collection of tax research materials, designed to save you time and your clients money. This toolkit covers federal income tax, GST/HST, provincial tax and personal tax return preparation. You'll enjoy instant access to expert tax commentary and to important documents not available on public websites. The Practitioner's Toolkit offers you industry-leading information at a price that fits any budget.

The core components of your toolkit:

Canadian Income Tax Act and Regulations, annotated by CCH

CRA Technical Interpretations (under "TaxWindow Files")

CRA Interpretation Bulletins

CRA Information Circulars

CRA Income Tax Technical News

Draft amendments to the Income Tax Act, along with explanatory notes

CRA Federal income tax forms and guides

Key tax treaties

Up-to-date and in-depth information on GST and HST

Insightful and actionable tax commentary and analysis

Customizable Daily updates

PreparingYour Income Tax Returns® (electronic version)

Choose the provincial tax package that is most relevant to you

Choose one of the following packages. Each package contains extensive legislation commentary,
government documents and case law.

Ontario Tax Reporter

Atlantic Tax Reporter (NS/NB/PEI/NL)

Quebec Tax Reporter

Alberta & Territories, British Columbia, and Manitoba & Saskatchewan Tax Reporters

Or if your practice requires a national view, choose all Provincial tax reporters.

Click here for more details about The Practitioner’s Toolkit
Click here for product presentation

Related Products:

Window on Canadian Tax®
Canadian Estate Planning Guide
Window on GST/HST
Tax Planning for Small Business Guide

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

Full Article

ac

CCH Accounting for Income Taxes,, 2011 Edition

By www.cch.ca
Published On :: Mon, 23 Aug 2010 08:12:37 GMT

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

Full Article

ac

CCH Accounting for Income Taxes, 2012 Edition

By www.cch.ca
Published On :: Tue, 21 Jun 2011 08:53:21 GMT

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.
Related Books:

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

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

Full Article

ac

IFRS Literacy: Understanding the New Financial Statements

By www.cch.ca
Published On :: Wed, 18 Aug 2010 08:16:39 GMT

New rules for financial statement users

With the transition to International Financial Reporting Standards in Canada, accountants, financial analysts and advisors, corporate finance professionals, institutional and individual investors and other financial statement users will need to re-educate themselves in understanding and interpreting financial statements issued by public companies.

Under IFRS traditional performance measures such as key financial ratios or income measures have the potential to change simply due to changes in accounting figures. In the UK for example, when their transition to IFRS occurred, some companies went from a profit to a loss position and vice versa, simply due to changes in accounting rules, rather than performance.

Description and explanation of how financial statements will change under IFRS

IFRS Literacy: Understanding the New Financial Statements provides a description and explanation of how financial statements will change under IFRS, along with valuable expert analysis and insight into true financial statement literacy in the post-IFRS transition market. The content of this work focuses on practical application and analysis of IFRS-based statements, drawing upon actual examples from both the Canadian and international financial markets. In its electronic subscription format, this content is updatable and fully searchable.

IFRS Impact highlights key differences under previous Canadian GAAP

Each chapter includes highlighted comments on the impact of IFRS on particular financial statement items. This commentary feature highlights key differences of financial statements prepared under IFRS from those issued under previous Canadian GAAP, noting common changes in accounting policies, amounts, disclosures and presentation. Extracts from published financial statements illustrate these differences.

Unique Canadian perspective for Canadian readers

IFRS Literacy: Understanding the New Financial Statements provides a unique Canadian perspective for Canadian readers, and is designed to appeal to a broad cross-section of financial statement users, including accountants, financial analysts and advisors, corporate finance professionals, and institutional and individual investors.

Topical coverage includes:

Basic Building Blocks of Financial Statements

Values and Limitations of Key Performance Ratios

Assessing Risk and Measurement Uncertainties

Management’s Discussion and Analysis (MD&A)

Identifying "good" companies and fairly-priced stocks

Specific impacts of transition to IFRS

About the Author

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

Full Article

ac

US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis

By www.cch.ca
Published On :: Mon, 07 May 2012 08:25:53 GMT

CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.

This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.

THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

Complimentary Special report: www.cch.ca/Sunset

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

Full Article

ac

Securities Regulation in Cyberspace, 3rd Edition

By www.cch.ca
Published On ::

Securities Regulation in Cyberspace offers lawyers, business executives, and financial professionals the first comprehensive, up-to-date, and integrated guide to the legal and business challenges involved in raising capital, maintaining investor relations, and trading securities online. In one convenient volume, world-renowned securities law expert Howard M. Friedman provides a thorough and incisive analysis of the interweaving of technology and securities laws.

To be sure your knowledge stays on the cutting edge, it will be updated annually with analysis of critical regulatory and legal developments impacting securities considerations in cyberspace.

Topics covered:

Securities Act compliance in online offerings

Electronic delivery of SEC documents

Private placement and direct public offerings through the Internet

Blue-sky laws in cyberspace

Investor relations on the World Wide Web

Internet marketing of mutual funds

Proxy statements and annual meetings in an electronic era

Tender offers and takeovers using Internet technology

Securities fraud in cyberspace

Brokerage firms' use of Internet technology

Investment advisors online

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

Full Article

ac

IFRS Interactive Disclosure Checklist

By www.cch.ca
Published On :: Mon, 21 Mar 2011 14:57:54 GMT

The features and functionality you need to simplify the complex process of preparing financial statements.

Save valuable time by locating the right disclosure requirements quickly with the IFRS Interactive Disclosure Checklist. This software is loaded with features that simplify the complex process of preparing financial statements. Just by answering some simple questions, you’ll be able to quickly locate the right disclosure requirements plus you’ll have access to line-by-line disclosure guidance, ensuring disclosures are complete and accurate.

Consistent with the International Financial Reporting Standards

This software is organized by accounting topic consistent with the International Financial Reporting Standards and can be used on its own or linked to the Standards content in your CCH IFRS research subscription for additional guidance on the scope and interpretation. The completed checklist can be placed in annual or quarterly workpapers to provide support for review and compliance procedures.

Tailor each checklist to ensure that only relevant questions are asked, and customize which questions you want to print.

Roll forward checklists from prior periods; log and highlight preparer comments.

Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.

With regular updates, you’ll stay current and see what has changed between updates.

IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate:

Customizable — Tailor each checklist to ensure that only relevant questions are asked. You can even customize which questions you want to print.

Time saving features — Roll forward checklists from prior periods, keeping only the information you want; log and highlight preparer comments.

Uncomplicated navigation — Find what you need using checklist filters, dynamic contents window and ‘find’ feature.

Interactive — Save valuable time by locating the right disclosure requirements quickly. You’ll get line-by-line disclosure guidance and forms can be filled in on-screen or printed out.

Helpful tools — Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.

Integration — Use checklists alongside CCH’s IFRS for Canada research content to meet all your IFRS information needs. Integrate the checklist tool into your internal control processes for a seamless workflow..

Updated regularly — Stay current and easily see what changed between updates.

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

Full Article

ac

Federal Tax Practice

By www.cch.ca
Published On :: Thu, 31 May 2012 15:14:57 GMT

The ideal companion for the tax litigation practitioner

Based on the popular desk reference book by the same title, the Federal Tax Practice subscription service is the ultimate in-depth guide to tax practice in federal courts.

Working with the convenient internet format, researchers are able to quickly find the answers they need and also seamlessly cross-reference to other sources of information such as the Income Tax Act and relevant case law.

Be confident you have the most current and insightful information, with content written by practitioners from Dentons. The bi-annual companion newsletter will also help you to stay up-to-date.

If you represent clients whose cases may be decided in Canada's federal courts, you should not be without this service.

Content includes:

Rulings and appeals

Tax Court of Canada Act

Selected Income Tax Act provisions, annotated

General procedure

Informal procedure

GST/HST appeals

Tax appeals from other statutes

Audits and investigations

Income tax objections

GST/HST objections

Taxpayer relief provisions

Practice notes

Forms

.Bonus features:

Federal Tax Practice News

Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

Professionals who subscribe to the Federal Tax Practice also find these publications instrumental to their practice:

Tax Topics

Canadian Tax Reporter

Canadian GST/HST Reporter

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

Full Article

ac

Canadian Income Tax Act with Regulations, Annotated, 98th Edition, Autumn 2014

By www.cch.ca
Published On :: Fri, 03 Jul 2009 15:31:41 GMT

The Autumn 2014 edition of the Canadian Income Tax Act with Regulations,Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.

You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws.

Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips.

Editorial Notes and Cross-References

The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.

The full text of the Income Tax Act and Regulations

The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including:

The full text of the Income Tax Act and Regulations as amended to July 2014;

2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property;

Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayer
If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

ac

Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite

By www.cch.ca
Published On :: Mon, 28 Apr 2014 14:32:28 GMT

About the CCH Accountants' Suite

Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals.

This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity.

Make the move to the paperless office today!
  CCH Accountants' Suite Brochure

Select a suite application to learn more about what the product can do for you and your firm:

Taxprep - Canada's leading professional tax preparation software.

ProSystem fx Practice Management - Puts you in control of your firm to improve profitability.

CCH Practice - More than time and billing – CCH Practice meets your practice management needs.

CCH Profit Driver - Financial analysis and strategic planning tool.

CCH Document - Helps you move to a paperless office.

CCH Scan - Intelligent Source Document Scanning.

CCH Engagement - Paperless trial balance and engagements.

CCH KnowledgeConnect - Captures your firm’s intellectual a
If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

ac

Why Financial Planning is Important to Accountants Archived Webinar 2012

By www.cch.ca
Published On :: Thu, 01 Nov 2012 16:58:34 GMT

This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers:

Why accounting professionals should be providing financial planning

The revenue opportunities

The benefits for clients and the Accountant

Finding the right fit – in-house resource or partnering with an external financial advisor.

The challenges of launching financial planning services

Part Two:
Best Practices in Financial Planning for Accountants Archived Webinar 2012

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

Full Article

ac

US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis

By www.cch.ca
Published On :: Thu, 14 Jun 2012 15:29:21 GMT

CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.
This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.
THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

Complimentary Special report: www.cch.ca/Sunset

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

Full Article

ac

The Practice of Mediation: A Video Integrated Text, 2nd Edition

By www.cch.ca
Published On :: Wed, 23 Jan 2013 07:35:11 GMT

Published: June 2012

This widely-adopted mediation text was the first to combine in-depth textual analysis of the mediation process with video case studies illustrating the stages of the mediation process and the many constituent skills of effective mediators. The Practice of Mediation, Second Edition expands that video content and makes it available to students online or in a seamless e-book format, with a simple click of an icon. The book has quickly become the text of choice in mediation clinics and mediation simulation courses.

Features of the second edition:

All original text, written in an accessible and conversational style. Used by many first-time mediation instructors as well as by highly experienced teachers and trainers.

Provides students with a sophisticated conceptual understanding of the negotiation process and the cognitive, psychological and strategic barriers to conflict resolution.

Teaches about the mediation process “from the inside out,” breaking down the skills of effective mediation into their component parts.

Closely analyzes the major ethical and role issues that mediators encounter “on the ground.” Includes a video-driven chapter on representation of clients in mediation.

Recognizes and prepares students for all of the major approaches to mediation.

Contains seven hours of video, depicting nine professional mediators, with different backgrounds and orientations, mediating three different cases, often with very different results.

The video extracts are fully integrated with the text, enabling students to “see” what they are reading about as they read it, and enabling instructors to save precious classroom time by assigning video extracts to be viewed and analyzed outside of class.

The three video case studies are all based on real mediated disputes.

In these unscripted mediations, the mediators and lawyers perform as they would in an actual case. Professional actors portray the role of the disputants in an extremely realistic and believable fashion. In addition to illustrating a very wide range of mediator techniques, the video includes an extended comparative example of facilitative and evaluative mediation of the same matter.

The Teacher's Manual includes detailed, flexible chapter-by-chapter teaching notes; a wide variety of simulations and mini-role-plays from which to choose (many with instructor debriefing notes); sample syllabi and suggestions for how the book can be used in a variety ofcourse configurations; transcripts of the video extracts that instructors can assign to students for further “micro-analysis,” plus author commentary; andassorted additional course information material and handouts.

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

Full Article

ac

The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration

By www.cch.ca
Published On :: Tue, 25 Jun 2013 09:01:33 GMT

Published: February 2006

Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations.

With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada.

Topcs covered:

Important issues and key cases in all Canadian provinces and territories and under federal legislation

Practical reasons to use arbitration and what to consider in preparing arbitration agreements

Drafting arbitration clauses to manage risk

Protection of confidential information

Staying court proceedings in favour of arbitration

Appealing and enforcing awards

Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution.

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

Full Article

ac

Taxation of Individual Retirement Accounts, 2014 (U.S.)

By www.cch.ca
Published On :: Mon, 17 Mar 2014 13:38:11 GMT

David J. Cartano, J.D.

Analyzes all the tax laws applicable to individual retirement accounts.

The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA.

The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law.

The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

Contents Includes:

Introduction

Traditional IRA

Spousal IRA

Roth IRA

Coverdell Education Savings Account

Rollover IRA

Transfer IRA

SEP IRA

SARSEP IRA

Individual Retirement Annuity

Conduit IRA

Employer and Employee Association Trusts

Payroll Deduction IRA

SIMPLE IRA

Deemed IRA Under Employer Plan

Prohibited Transactions

Disclosure Statement

Investments

Bankruptcy, Tax Liens and Creditors

Trustees and Custodians

Reporting Requirements

Divorce and Property Settlement Agreements

Rulings

Excise Taxes and Penalties

ERISA

State Taxes

Taxation of Distributions

Premature Distributions

Minimum Distributions During Lifetime

Minimum Distributions on Death

Withholding Taxes

Foreign Beneficiaries

Estate Beneficiaries

Trust Beneficiaries

Charitable Beneficiaries

Beneficiary Designation Forms

Estate Taxes

The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012.

Related Products

U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Full Article

ac

Taxation of Individual Retirement Accounts, 2013

By www.cch.ca
Published On :: Fri, 22 Mar 2013 08:50:32 GMT

Comprehensively analyzes all the tax laws applicable to individual retirement accounts.

The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA.

The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law.

The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

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

Full Article

ac

Tax Legislation 2012: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis

By www.cch.ca
Published On :: Thu, 21 Mar 2013 08:19:56 GMT

Provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis.

The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected.

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

Full Article

ac

Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 14:00:59 GMT

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

1. Decide if the transaction should be taxable or nontaxable.
2. Structure the deal for the best results–stock or asset acquisition.
3. Achieve desired business objectives.

Chapter 1 Taxable and Tax-Free Acquisitions
Chapter 2 Basic Concepts in Deductibility and Capitalization
Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001
Chapter 4 Treatment of Contingent Liabilities
Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6 Final Capitalization Regulations
Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9 Amortization of Intangibles under Code §197
Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11 Consolidated Return Tax Accounting Issues
Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs

Related Products

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)
Income Tax Regulations (Winter 2014 Edition), December 2013 (US)
State Tax Handbook (2014)
Almanac of Business & Industrial Financial Ratios (2014)

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

Full Article

ac

Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 10:57:14 GMT

Author: Glenn R. Carrington

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

Decide if the transaction should be taxable or nontaxable.

Structure the deal for the best results–stock or asset acquisition.

Achieve desired business objectives.

Chapter 1 Taxable and Tax-Free Acquisitions

Chapter 2 Basic Concepts in Deductibility and Capitalization

Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001

Chapter 4 Treatment of Contingent Liabilities

Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations

Chapter 6 Final Capitalization Regulations

Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions

Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions

Chapter 9 Amortization of Intangibles under Code §197

Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions

Chapter 11 Consolidated Return Tax Accounting Issues

Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs

9780808039327   7" x 10"    1,090 pages

Related Products

U.S. Master Bank Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
CCH Accounting for Income Taxes, 2015 Edition (U.S.)
Reve
If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

ac

Sarbanes-Oxley Act: Planning & Compliance

By www.cch.ca
Published On :: Tue, 22 Jan 2013 12:35:04 GMT

Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance.

Written by two well-respected authorities, this unique and invaluable compendium:

Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions

Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers

Includes regular updates to keep you current as the regulatory environment continues to expand and evolve

Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys

Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting.

Why settle for "information and explanation" when you can have step-by-step guidance and advice?

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

Full Article

ac

ProSystem fx Practice Management

By www.cch.ca
Published On :: Wed, 07 May 2014 14:21:21 GMT

ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability.
You get all the tools you need to manage your firm:

firm and employee dashhboard,

time and expense entry,

billing and invoicing,

accounts receivable,

project management,

contact management,

reporting,

marketing tools to generate mass emails, labels and letters
Three levels of ProSystem fx Practice Management are available:

Basic Edition - More features than any comparable tax and accounting billing package.

Office Edition - The Microsoft® Sequel Express solution.

Enterprise Edition - The optimal Microsoft® Sequel solution.

Download the brochure:

ProSystem fx Practice Management - Basic

ProSystem fx Practice Management - Office/Enterprise
If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

ac

Privacy and Data Security Law Deskbook

By www.cch.ca
Published On :: Wed, 23 Jan 2013 09:53:05 GMT

An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation.

It enables you to comply with data privacy laws relating to:

Marketing efforts – including standards governing online behavioral advertising and targeted marketing

Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant

Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes

Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries

Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act

Government surveillance – including the latest developments in warrantless wiretapping

Social networking – including the FTC's current approach

Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to:

Navigate the various breach notification requirements in the more than 45 states that have such laws in place

Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions

Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad

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

Full Article

ac

Practical Guide to U.S. Taxation of International Transactions (9th Edition)

By www.cch.ca
Published On :: Fri, 31 May 2013 14:03:22 GMT

Authors: Michael S. Schadewald and Robert J. Misey, Jr.

Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice.

PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME

Overview of U.S. Taxation of International Transactions

Tax Jurisdiction

Source of Income Rules

PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS

Foreign Tax Credit

Deemed Paid Foreign Tax Credit

Anti-Deferral Provisions

Foreign Currency Translation and Transactions

Export Benefits

Planning for Foreign Operations

State Taxation of Foreign Operations

PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS

Foreign Persons Investing in the United States

Foreign Persons Doing Business in the United States

Planning for Foreign-Owned U.S. Operations

PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS

Transfer Pricing

Income Tax Treaties

Cross-Border Transfers and Reorganizations

International Tax Practice and Procedure

Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty.

688 pages

Related Products

Schwarz on Tax Treaties, 3rd Edition
Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)
INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)
International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement)
Transfer Pricing: Rules, Compliance and Controversy (4th Edition)
International Tax Newsletter

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

Full Article

ac

Practical Guide to S Corporations (6th Edition) (U.S.)

By www.cch.ca
Published On :: Thu, 21 Mar 2013 09:47:01 GMT

Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition.

Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations.

Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value.

CONTENTS:
-   Tax Overview and Compliance
-   Elements of S Corporation Election and Timing
-   S Corporation Income and Expenses
-   Corporate Deductions and Expenses
-   S Corporation Income Taxes
-   Basis and Losses
-   S Corporations Distributions
-   Income and Estate Planning
-   Revocation, Termination, Redemption, Liquidations and Reorganizations
-   Comparison to Other Entities
-   Subsidiaries
-   S Corps and ESOPs, and more

Related Products

S Corporation Taxation (2015) (U.S.)
U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide (2015)

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

Full Article

ac

Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 13:45:51 GMT

Author: David F. Windish

Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment.

The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including

rental/leasing arrangements,

tenant's rent deduction,

landlord's income,

lease acquisition and cancellation,

leasehold improvements, and

investment credit considerations.

The book thoroughly examines the actual operation of real estate,
including:

coverage of operating expenses and taxes,

mixed-use residences,

startup expenses and

real estate taxes,

plus guidance on:

additions and improvements,

depreciation,

development and

related issues.

An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues.

Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments.

710 pages

Related Products

U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)

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

Full Article

ac

Practical Guide to Partnerships and LLCs (6th Edition) (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 13:36:07 GMT

Author: Robert Ricketts and Larry Tunnell

Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.

This new edition fully reflects all the latest developments in this complex area. These include changes affecting:

partnership basis adjustments

transfers to partnerships of property with built-in losses

sale of an interest in a partnership with built-in loss property

disproportionate distributions from partnerships with built-in loss property

expensing and amortization of partnership organizational expenses

partnership treatment of the deduction for domestic production activities

recognition of cancellation-of-indebtedness income, and more

In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations.

In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more.

The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included.

Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained.

Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character of
If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

ac

Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 09:30:09 GMT

Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms.

1. The Estate Planning Process

2. Basic Rules of Property Transfers Upon Death

3. Basic Estate Planning Documents

4. Trust Basics

5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner

6. Planning for A Spouse or Nonmarital Partner

7. Issues in Planning for Children

8. Using Gifts in Estate Planning

9. Generation-Skipping Transfer Tax Planning

10. Charitable Giving

11. Planning for a Closely Held Business Interest

12. Insurance

13. Estate Planning with Retirement Benefits

14. Post Mortem Estate Planning

Form 1 Living Trust

Form 2 Living Trust Amendment

Form 3 Irrevocable Life Insurance Trust

Form 4 Annual Exclusion Trust

Form 5 Additional Annual Exclusion Trust

Form 6 Will
If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

ac

Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 10:26:57 GMT

Authors: Ray D. Madoff,
                Cornelia R. Tenney,
                Martin A. Hall,
                Lisa Nalchajian Mingolla

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts.

This book contains a set of estate planning forms.

1. The Estate Planning Process
2. Basic Rules of Property Transfers Upon Death
3. Basic Estate Planning Documents
4. Trust Basics
5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner
6. Planning for Spouse or Nonmarital Partner
7. Issues in Planning for Children
8. Using Gifts in Estate Planning
9. Generation-Skipping Transfer Tax Planning
10. Charitable Giving
11. Planning for a Closely Held Business Interest
12. Insurance
13. Estate Planning with Retirement Benefits
14. Post Mortem Estate Planning
- Form 1 LivingTrust
- Form 2 Living Trust Amendment
- Form 3 Irrevocable Life Insurance Trust
- Form 4 Annual Exclusion Trust
- Form 5 Additional Annual Exclusion Trust
- Form 6 Will with Pour-Over Provision
- Form 7 Will with Outright Dispositions
- Form 8 Codicil
- Form 9 Durable Power of Attorney
- Form 10 Health Care Proxy
- Form 11 Living Will
- Form 12 Charitable Remainder Unitrust
- Form 13 Qualified Personal Residence Trust (QPRT)
- Form 14 Grantor Retained Annuity Trust (GRAT)

Related Products

Business Succession Planning Answer Book – 2014 (US)
U.S. Master Estate and Gift Tax Guide (2014)
Family Foundation Handbook (2014) (US)
Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US)
Grantor Trust Answer Book, 2014 (US)
Price on Contemporary Estate Planning (2014) (US)
If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

ac

Practical Guide to Cost Segregation, 4th Edition

By www.cch.ca
Published On :: Thu, 14 Jun 2012 16:11:29 GMT

Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients.

Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building.

Chapter 1   Introduction to Cost Segregation
Chapter 2   Opportunities for Cost Segregation Studies
Chapter 3   Working with the Client
Chapter 4   The Law
Chapter 5    MACRS Property Classes and Conventions
Chapter 6    Prospective Projects
Chapter 7    Beginning a Cost Segregation Study
Chapter 8    Cost Segregation Methodology
Chapter 9    Deliverable and Support
Chapter 10 Change in Accounting Method
Chapter 11 Personal Property Allocations – State Tax Considerations
Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges
Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections
Chapter 14 Capitalization of Tangible Assets
Chapter 15 IRS Audits of Cost Segregation Studies
Chapter 16 Cost Segregation Opportunities and Code Sec. 179D

Related Products

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide (2015)

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

Full Article

ac

Practical Guide to Corporate Taxation (U.S.)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 12:32:17 GMT

Available: March 2012

(formerly Practical Guide to C Corporations)

Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure.

- Formation of a Corporation
- Application of Federal Income Tax to Corporations
- Nonliquidating Distributions
- Redemptions
- Liquidations and Partial Liquidations
- Acquisitive Corporate Reorganizations
- Procedural Aspects

Related books:

Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.)

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

Full Article

ac

Mergers, Acquisitions, and Buyouts: Five Volume Print Set and CD-ROM Combo

By www.cch.ca
Published On :: Tue, 22 Jan 2013 13:56:29 GMT

When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg, Jack S. Levin and Donald E.Rocap as you plan, develop, and execute your M&A strategy.

In this five volume print set and CD-ROM combo, these expert practitioners offer you:

Solutions to real-life M&A problems as they arise in negotiations

Step-by-step analysis of typical and non-typical mergers transactional permutations

Checklists, flow charts, and other at-a-glance mergers practice materials

Whether you represent the buyer, the seller, or another interested party, you can go straight to a model M&A agreement that gives you:

A complete document structured to embody your client's M&A interests

Clauses addressing a wide variety of specific mergers situations

Specific language for even the smallest mergers and acquisitions variations you're likely to encounter

Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements

Mergers, Acquisitions, and Buyouts is recently updated with:

New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations

New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements

New mergers legislation, M&A regulations, rulings, and court decisions impacting M&A transactions

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

Full Article

ac

International Encyclopaedia of Laws: Contract Law

By www.cch.ca
Published On :: Thu, 21 May 2009 14:27:10 GMT

Contracts seal the fate of international transactions. Whether they stand on firm legal ground may hinge upon a minute detail. This subset of the International Encyclopaedia of Laws sheds light on the fine print in the world of contracts, helping ensure the viability (or probe the non-viability) of these detail-oriented instruments.

This resource encompass the national monographs of a wide variety of countries written by local experts. Each national monograph is divided into two parts: the first addresses the general principles at issue and the second covers the specific types of contracts. The work also addresses international aspects of contract law.

The succinct yet scholarly quality of this resource and the practicality of the information provided make it a valuable time-saving tool for business and legal professionals. The updated supplements ensure a library that its resources will remain current on changes to legislation and policy in jurisdictions worldwide.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

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

Full Article

ac

International Arbitration: Law and Practice

By www.cch.ca
Published On :: Thu, 20 Jun 2013 14:20:12 GMT

Published: November 2012

International Arbitration: Law and Practice provides a concise overview of the legal principles and practice of international arbitration. It offers an accessible, straightforward introduction to the legal framework for international commercial arbitration, including discussions of international arbitration agreements, international arbitral procedures and international arbitral awards.

This book also provides an introduction to international investment arbitration, including a discussion of the ICSID Convention and issues arising under bilateral investment treaties, and state-to-state arbitration. It also includes descriptions of the contemporary practice and tactics of international arbitration.

Among other things, this title addresses the drafting of arbitration clauses, selection and challenge of arbitrators, structure of arbitral proceedings, process of disclosure or discovery, witness preparation and testimony, conduct of evidentiary hearings and other key procedural steps in international arbitrations.

It contains an Introduction and three principal parts:

Part I: International Arbitration Agreements, including the separability presumption, choice of law issues, competence-competence doctrine, recognition and enforcement of arbitration agreements, formation and validity, formal validity and writing requirements, interpretative issues, non-signatory doctrines and multi-party/multi-contract issues.

Part II: International Arbitral Proceedings, including importance and choice of arbitral seat, selection and challenge of arbitrators, parties’ procedural autonomy, arbitrators’ procedural discretion, conduct of arbitral proceedings, disclosure and discovery, provisional measures, choice of substantive law, confidentiality, consolidation and intervention.

Part III: International Arbitral Awards, including form and content of awards, relief, costs, forums for annulment of awards, grounds for annulment or set-aside of awards, recognition and enforcement of awards, preclusion and precedent, and recognition of annulled awards.

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

Full Article

ac

International Arbitration and Mediation: A Practical Guide

By www.cch.ca
Published On :: Mon, 18 Nov 2013 15:34:50 GMT

Published: February 2010

Optimising the outcome of disputes connected with international business forms the subject matter of International Arbitration and Mediation: A Practical Guide.

Rather than adopt an idealised approach of pursuing victories at any cost, the authors help parties predict the realistic consequences (and costs) of their decisions and provide a step-by-step guide to opportunities to influence the course of a dispute as it unfolds in its various stages. They discuss techniques for productively resolving disputes through negotiation, mediation, and arbitration, frequently illustrating critical steps through real-world examples drawn from past experiences.

The book is intended as an easily accessible desktop resource for lawyers who regularly counsel businesses when negotiating international deals, and for those who represent the same clients in achieving a successful resolution when disputes emerge.

The practical guidance includes:

How to determine which dispute resolution clauses work best for different international contracts, and how to negotiate those clauses

What preliminary steps parties should consider to preserve their rights when a dispute arises

Whether and how to appoint counsel

When and how to perform an early case assessment (ECA)

How to organise and conduct international mediations and arbitration proceedings

How to enforce (or set aside) arbitral awards

Securing the benefit of additional protections available through investment treaties

The text is divided into chapters that follow the life cycle of an international commercial dispute as seen through the eyes of the parties, from when they agree how to resolve disputes in their contracts to the endgame of enforcement. Additionally, the appendices include a number of model submissions for further reference.

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

Full Article

ac

International Accounting/Financial Reporting Standards Guide (2015)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 15:01:49 GMT

Authors: David Alexander, Professor of Accounting & Finance and Simon Archer

Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

Accounting Policies, Changes in Accounting Estimates, and Errors

Borrowing Costs

Business Combinations

Cash Flow Statement

Changing Prices and Hyperinflationary Economies

Consolidated Financial Statements

Construction Contracts

Earnings Per Share

Employee Benefits

The Equity Method

Events After the Balance Sheet Date

Financial Instruments

Foreign Currency Translation

Government Grants and Government Assistance

Impairment of Assets

Income Taxes

Intangible Assets

Interim Financial Reporting

Inventories

Investment Property

Leases

Non-Current Assets Held for Sale and Discontinued Operations

Property, Plant, and Equipment

Provisions, Contingent Liabilities, and Contingent Assets

Related-Party Disclosures

Revenue

Segment Reporting

Share-Based Payment

Part III: Industry-Specific Standards

Agriculture

Insurance Contracts

Mineral Resources: Exploration and Evaluation

9780808039242   6" x 9"      696 pages

Related Products

GAAP Guide (2015) Book or CD (U.S.)
U.S. Master GAAP Guide (2015)
Accounting Research Manager - ARM
CCH Accounting for Income Taxes, 2015 Edition (U.S.)
Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.)
GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.)
GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.)
GAAS Guide, 2015 (with CD-ROM) (U.S.)
Full Article

ac

International Accounting/Financial Reporting Standards Guide (2014)

By www.cch.ca
Published On :: Thu, 12 Sep 2013 14:48:55 GMT

Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

- Accounting Policies, Changes in Accounting Estimates, and Errors

- Borrowing Costs

- Business Combinations

- Cash Flow Statement

- Changing Prices and Hyperinflationary Economies

- Consolidated Financial Statements

- Construction Contracts

- Earnings Per Share

- Employee Benefits

- The Equity Method

- Events After the Balance Sheet Date

- Financial Instruments

- Foreign Currency Translation

- Government Grants and Government Assistance

- Impairment of Assets

- Income Taxes

- Intangible Assets

- Interim Financial Reporting

- Inventories

- Investment Property

- Leases

- Non-Current Assets Held for Sale and Discontinued Operations

- Property, Plant, and Equipment

- Provisions, Contingent Liabilities, and Contingent Assets

-Full Article

1
..2
..219
..436
..653
..870
..1087
..1304
..1521
..1738
2122

2123

2124
2162

Recent

Trending

The finish line: Attachment of Signs

The Finish Line: Backwrapping vs. Edgewrapping

Green Advocacy vs. Informed Consent

Coal: Not the New Black

American Industrial Partners to Acquire PPG’s Architectural Coatings Business

INTERVIEW: The Payback of a Green Investment

HID Global Sustainability Practices

Manufacturer Rises to Green Challenge

Ultrabond ECO 885 Premium Grade Polyolefin Backed Carpet Adhesive

FreeAxez gives access flooring an all-access pass

Propex to Showcase Isis Modular Tile Backing at FloorTek Expo

Black Friday, Cyber Monday, Travel Tuesday 2024

Lakeview Farms to Acquire noosa from Campbell Soup Company

Sports Drink Maker Electrolit to Build $400 Million Facility in Texas

EXHIBIT: Voices for the Environment: A Century of Bay Area Activism, Nov. 14

Subscribe To Our Newsletter

Latest News From 93901 Feeds.

Latest News From 10179 Sources.

Latest News In 92 Languages.

61413104 Total News Articles.

Subscribe To Our Newsletter

Email address

Follow Us

Facebook

Twitter

Home

Privacy

Disclaimer

About Us

Contact Us

© Copyright 2024 | All Rights Reserved | Developed by CircleMedia.in

Practical Guide to C Corporations – U.S.

Massachusetts Taxes, Guidebook to State Taxes 2012

Forensic and Investigative Accounting (5th Edition)

Guidebook to Massachusetts Taxes (2011)

Practical Guide to U.S. Taxation of International Transactions (Eighth Edition)

Non-Residents, Cross-Border Transactions, and the GST

Tax Accounting in Mergers and Acquisitions 2011 (M&A - U.S.)

GAAS Practical Manual (2012) (with CD-ROM) (U.S.)

International Accounting/Financial Reporting Standards Guide (2012)

Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011)

Almanac of Business & Industrial Financial Ratios (2012)

Almanac of Business & Industrial Financial Ratios (2011

Accounting Desk Book (2012) (U.S.)

Financial Planning Education for Accountants Bundle

The Practitioner’s Toolkit

CCH Accounting for Income Taxes,, 2011 Edition

CCH Accounting for Income Taxes, 2012 Edition

IFRS Literacy: Understanding the New Financial Statements

New rules for financial statement users

Description and explanation of how financial statements will change under IFRS

IFRS Impact highlights key differences under previous Canadian GAAP

Unique Canadian perspective for Canadian readers

US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis

Securities Regulation in Cyberspace, 3rd Edition

IFRS Interactive Disclosure Checklist

The features and functionality you need to simplify the complex process of preparing financial statements.

IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate:

IFRS InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article

Federal Tax Practice

Canadian Income Tax Act with Regulations, Annotated, 98th Edition, Autumn 2014

Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite

Why Financial Planning is Important to Accountants Archived Webinar 2012

US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis

The Practice of Mediation: A Video Integrated Text, 2nd Edition

The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration

Taxation of Individual Retirement Accounts, 2014 (U.S.)

Taxation of Individual Retirement Accounts, 2013

Tax Legislation 2012: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis

Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.)

Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.)

Sarbanes-Oxley Act: Planning & Compliance

ProSystem fx Practice Management

Privacy and Data Security Law Deskbook

Practical Guide to U.S. Taxation of International Transactions (9th Edition)

Practical Guide to S Corporations (6th Edition) (U.S.)

Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.)

Practical Guide to Partnerships and LLCs (6th Edition) (U.S.)

Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)

Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.)

Practical Guide to Cost Segregation, 4th Edition

Practical Guide to Corporate Taxation (U.S.)

Mergers, Acquisitions, and Buyouts: Five Volume Print Set and CD-ROM Combo

International Encyclopaedia of Laws: Contract Law

International Arbitration: Law and Practice

International Arbitration and Mediation: A Practical Guide

International Accounting/Financial Reporting Standards Guide (2015)

International Accounting/Financial Reporting Standards Guide (2014)

The finish line: Attachment of Signs

The Finish Line: Backwrapping vs. Edgewrapping

Green Advocacy vs. Informed Consent

Coal: Not the New Black

American Industrial Partners to Acquire PPG’s Architectural Coatings Business

INTERVIEW: The Payback of a Green Investment

HID Global Sustainability Practices

Manufacturer Rises to Green Challenge

Ultrabond ECO 885 Premium Grade Polyolefin Backed Carpet Adhesive

FreeAxez gives access flooring an all-access pass

Propex to Showcase Isis Modular Tile Backing at FloorTek Expo

Black Friday, Cyber Monday, Travel Tuesday 2024

Lakeview Farms to Acquire noosa from Campbell Soup Company

Sports Drink Maker Electrolit to Build $400 Million Facility in Texas

EXHIBIT: Voices for the Environment: A Century of Bay Area Activism, Nov. 14

Subscribe To Our Newsletter

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

Full Article