ed Estate and Retirement Planning Answer Book, 2012 Ed. U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 09:18:28 GMT Available: September 2011 Author: William D. Mitchell, J.D. Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, Estate and Retirement Planning Answer Book (2012 Edition), includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, Estate and Retirement Planning Answer Book, 2012 Edition, brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Related Books: U.S. Master Tax Guide (2013) Estate Planning (2013 Edition) (U.S.) Family Foundation Handbook (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
ed Transfer Pricing: Rules, Compliance and Controversy – U.S. (3rd Edition) By www.cch.ca Published On :: Mon, 01 Nov 2010 09:25:28 GMT Available: August 2010 Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. The book's practical coverage and approach include: Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents Chapter 1 - Introduction Chapter 2 - General Principles of Code Sec. 482 Arm's length standard Best method rule Comparability Arm's length range Determination of true taxable income Collateral Adjustments Transfer pricing and non-recognition provisions Blocked income Chapter 3 - Methods for Transfers of Tangible Property Comparable uncontrolled price method (with cases applying this method) Resale price method Cost plus method Cost-plus method Comparable profit method Profit split method Unspecified methods Chapter 4 - MethodsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Understanding the Taxation of Partnerships, 6th Edition By www.cch.ca Published On :: Mon, 20 Nov 2006 13:04:27 GMT Understanding the Taxation of Partnerships is now available online. Use your online subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle. The sixth edition of this indispensable reference is a complete guide to understanding Canadian income tax rules including important developments in case law and administrative practice affecting partnerships. This edition has been updated to include: changes to the Canada–US treaty that have affected the use of partnerships in cross-border planning; the SIFT partnership rules; recent cases that have implications for partnerships; and additional material on partnerships in the foreign affiliate context. Other topics covered include: how partnerships differ from joint ventures and other entities; computation of partnership income; the "at-risk" rules; transfers of property to and from partnerships, and other reorganizations involving partnerships; professional partnerships; and partnerships in the international context. The 6th Edition is current to September 30, 2010. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed The Canadian SR&ED Tax Incentives Handbook, 2nd Edition By www.cch.ca Published On :: Fri, 24 Jun 2011 16:14:27 GMT The Canadian SR&ED Tax Incentives Handbook shows you how to take full advantage of one of the most generous R&D tax incentive programs in the world.Every year, the Canadian government awards up to $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). The Canadian SR&ED Tax Incentives Handbook provides accountants, tax experts, lawyers, scientists and technologists with practical tools that assist in the management of SR&ED programs in order to realize the greatest tax advantage. Author Lucie Bélanger, of the accounting firm PricewaterhouseCoopers, provides comprehensive commentary on all matters, including: Eligibility of activities and expenditures for the SR&ED program How to identify SR&ED activities in commercial projects Management and documentation of SR&ED projects The review of SR&ED contracts by tax authorities New CRA administrative policies Recent changes to the Income Tax ActThe Canadian SR&ED Tax Incentives Handbook includes practical examples, summaries of recent court decisions, keys to identifying SR&ED activities, and case studies by sector. Although comprehensive in its coverage and references, it offers practical strategies and tactics covering the most common SR&ED issues. Written by practitioners for practitioners, this essential guide provides the answers you need to ensure SR&ED planning is accurate, complete, efficient and by the rules.Topics include: Eligible SR&ED activities as defined in the law Excluded activities Common practice Tribunals and the concept of SR&ED The CRA’s interpretation of the concept of experimental development Issues with respect to the eligibility of the activities SR&ED projects and business projects Fundamental and applied research Industrial research Experimental development projects within business projects Research and development of products and processes Strategic development of products and processes Innovation and business strategy Introduction of new technologies and development of products and processes Purchases of technology, know-how or SR&ED results Purchase, development and improvement of production equipment Projects involving industrial control and automation Moulds and tools Eligible experimentation activities and trial runs Software development Documentation If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Preparing Your Trust Tax Returns™, 2015 Edition By www.cch.ca Published On :: Thu, 06 Nov 2008 09:52:32 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522 Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements. Features & Coverage: Context-sensitive links from Taxprep and Cantax software to the commentary in the online formats Saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need References to CRA documents, legislation and cases Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season. Table of Contents: Chapter 1 - Introduction What is a Trust? Basic Types of Trusts Determining Whether a Trust Exists Parties to a Trust Purpose Trusts and Charitable Purpose Trusts Chapter 2 - Filing a Trust Income Tax Return and Related Matters Filing Requirements Payment of Tax Penalties Assessments, Objections and Appeals Taxpayer Relief Provisions Other Considerations Chapter 3 - Identification: Types of Trusts Testamentary Trusts Inter Vivos Trusts Chapter 4 - Total Trust Income Total Trust Income (“Step 2" on T3 return) Capital Gains and Losses Pension Income Dividends from Taxable Canadian Corporations Foreign Investment Income Other Investment Income Business, Farming, Fishing, and Rental Income NISA Fund No.2 <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Introduction to Federal Income Taxation in Canada, 32nd Edition By www.cch.ca Published On :: Tue, 14 Jul 2009 10:39:20 GMT Introduction to Federal Income Taxation in Canada, 32nd Edition gives you a smart learning advantage – here’s how: Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student Review questions throughout the textbook include discussion notes at the end of the book Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual Student DVD includes extra problems and solutions for self-study CCH research software and CANTAX software also included on DVD New this year – Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a glossary. Income Tax Act compliant Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing. Reality checked We know accuracy is critical and we pride ourselves on providing the most accurate and current content. Updated annually to reflect Budget and other legislative changes to income tax provisions All assignment materials have been carefully prepared and tested Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto. From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal. Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972. He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo. <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed 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
ed Canadian Transfer Pricing, 2nd Edition By www.cch.ca Published On :: Tue, 04 Oct 2011 11:12:44 GMT Canadian Transfer Pricing describes and clarifies Canada's current transfer pricing rules. It sets out the methods used by the CRA and described in the OECD Guidelines for determination of an arm's length price for goods and services. Due to the large dollar amounts involved in transfer pricing disputes, the importance of transfer pricing to the Canada Revenue Agency ("CRA") continues to evolve into a prominent component of tax collection and enforcement in Canada. Tax practitioners and company executives need to be aware of the procedures and documentation requirements in order to remain compliant with the transfer pricing rules and to be better prepared in the face of an audit by the CRA. This is also true for companies intending to establish an APA or resolve disputes with the revenue authorities in Canada and overseas with respect to transfer pricing transactions. Authored by Jules Lewy, BCL, LLB and members of the tax group of one of Canada’s largest and most respected law firms, Dentons, Canadian Transfer Pricing provides a comprehensive overview of the Canadian transfer pricing regime. This essential edition includes discussion on the OECD’s involvement in the area of transfer pricing tax policy as well as a brief overview of the U.S. transfer pricing legislation. Chapters Include: What is Transfer Pricing? Transfer Pricing Rules Prior to 1999 Canada’s Current Transfer Pricing Rules Transfer Pricing and Intra Group Services Transfer Pricing and Restructuring Contemporaneous Documentation and Transfer Pricing Penalties Advance Pricing Agreements Transfer Pricing Audit Process Transfer Pricing Dispute Resolution Competent Authority Jurisprudence Transfer Pricing and Customs, GST and HST. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed 2013 Canadian Federal Budget Plan: CCH Special Report By www.cch.ca Published On :: Mon, 21 Dec 2009 10:36:34 GMT This Special Report contains the full text of the 2013 Canadian Federal Budget Plan with in-depth Budget analysis prepared by experts from Dentons and by Joseph Frankovic LL.B., LL.M., Ph.D., CFA. The commentary written for this report describes each income tax proposal contained in the Budget as well as proposals relating to GST/HST. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections (2010-2011 Edition By www.cch.ca Published On :: Mon, 23 Aug 2010 10:50:35 GMT Compiled by a team of distinguished law professors, the 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Includes CD of entire contents of book. In this comprehensive and easy-to-use volume, Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. The 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2010. You may also be interested in: INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2010 Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Oil and Gas: Federal Income Taxation (2012) (U.S.) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:47:11 GMT Available: November 2011 This book is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves. Special features include: A special "Highlights of New Developments" section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry. Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published. Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of: 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table Finding Lists If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed CCH/Advocis FPSC-approved Capstone Course, 1st Edition By www.cch.ca Published On :: Tue, 25 May 2010 08:20:53 GMT CCH, in partnership with Advocis, provides this study text for use in the CFP® Education Program. The contents within the text, the module tests, and the comprehensive financial plan are designed to prepare course registrants to write the Financial Planning Examination 2 (FPE2) administered by Financial Planners Standards Council (FPSC). CCH/Advocis FPSC-approved Capstone Course also comes bundled with the FPSC’s Financial Planning Case Studies, Series 1. Student-friendly The CCH/Advocis FPSC-approved Capstone Course gives students all the materials required to summarize and integrate the core curriculum learning and prepare for the FPE2 exam. Current, concise and accurate materials All assignment materials have been carefully prepared and tested Program delivery format is designed to complement individual learning styles Cases provide excellent examples of real-life financial planning situations, similar to the FPSC cases The program is designed to give students a framework for excellence and to provide a strategic advantage in the marketplace A relationship with CCH allows you to tap into the authoritative research tools and leading edge solutions that professionals use everyday in their practices This course begins with a profile of the Canadian financial planning industry, reviews the FPSC Code of Ethics, Practice Standards, the CFP® Professional Competency Profile, and the FPE2 Examination Blueprint. Six modules provide an excellent summary of the Competency Profile technical knowledge covered in the core curriculum courses. Module 27 offers examination writing techniques and practice questions. The final module of the course provides the student with several integrative case studies and practice in applying the concepts in the text. M20 – The Financial Planning IndustryM21 – Taxation PlanningM22 – Risk Management and InsuranceM23 – Asset ManagementM24 – Retirement PlanningM25 – Estate PlanningM26 – Financial ManagementM27 – Path to the CFP Certification and CFP ExaminationM28 – FPSC Financial Plan and Case Studies Successful completion of the Capstone course qualifies the student for the FPSC Financial Planning Examination 2 (FPE2). About CCH’s financial planning educational software Each text includes two CDs. Disc 1 holds oneSource, CCH’s reference library for advisors. The educational version of this extensive electronic research library gives you a wealth of planning information, including the basIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed 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
ed INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Winter 2011 Edition) By www.cch.ca Published On :: Available: December 2010 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2010. CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included. CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year-and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns U.S. INCOME TAX REGULATIONS, Winter 2011 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed 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
ed 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
ed Estate Planning (2012 Edition) (U.S.) By www.cch.ca Published On :: Thu, 03 Nov 2011 14:52:12 GMT Available: November 2011 Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing in-depth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Multistate Corporate Tax Guide, 2012 Edition By www.cch.ca Published On :: Thu, 03 Nov 2011 14:32:57 GMT Book available: December 2011 CD available: December 2011 This book is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business. Volume I Corporate Income Tax · Part 1. Introduction · Part 2. Nexus · Part 3. Corporate Taxes and Tax Base · Part 4. Group Filing Options · Part 5. Apportionment · Part 6. Pass-Through Entities · Part 7. Foreign Operations · Part 8. Credits and Incentives · Part 9. Tax Periods and Methods · If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Preparing Your Income Tax Returns®, 2015 Edition for 2014 Returns By www.cch.ca Published On :: Thu, 30 Oct 2008 15:44:15 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522. Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats Saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need References to CRA documents, legislation and cases Year-round tax planning ideas A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter Line-by-line references to applicable cases, legislation and technical interpretations in the commentary Commentary for RRSP contributions and other retirement saving options These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns. Table of Contents How To Use This Book Changes to amounts for personal tax credits Recent Tax Changes Tables of Rates and Credits Chapters The Basic Rules of Canadian Income Taxation Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings Employment Income and Deductions Investment Income Capital Gains and Losses Rental Income and UndIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) By www.cch.ca Published On :: Fri, 09 Mar 2012 09:36:49 GMT Available: June 2012 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required. Rate tables are also helpfully included. Related books: Income Tax Regulations, Summer 2012 Edition (U.S.) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Income Tax Regulations, Winter 2011 Edition (U.S) By www.cch.ca Published On :: Available: December 2010 CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. This new edition will include all regulations issued through November 1, 2010 and will be available for shipping in December. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Income Tax Regulations, Summer 2011 Edition – U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 15:49:57 GMT Available: June 2011 Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. Includes all income tax regulations issued through May 1, 2011. Related titles: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 08:19:16 GMT Written from a Canadian perspective for Canadian IFRS practitioners The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. New and updated commentary includes: Financial Instruments, reflecting new standard IFRS 9 and other recent amendments IFRS 1, First-Time Adoption of IFRSs Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments 2010 Annual Improvements changes and other recent amendments to IFRSs Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities Practical implications of applying IFRS in a Canadian environment. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. About the Authors of iGAAP: IFRS for Canada Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accountIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Canadian Master Tax Guide, 70th Edition, 2015 By www.cch.ca Published On :: Thu, 29 Oct 2009 11:23:48 GMT Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 70th edition reflects federal tax changes in 2014 to the date of publication and provides fast, reliable answers to tax questions affecting individual and business income tax. Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as changes established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws. Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation. Topical Coverage: Tax Rates and Credits Tax-Free Savings Account Income from Business and Property Deferred Income Plans Capital Gains and Losses Dividends Capital Cost Allowance Charitable Donations SR&ED Expenses Returns and Assessments Tax Planning for Individuals - 2015/2016 The 2015 edition provides timely and precise explanations of recent developments including legislative changes affecting the following: Bill C-4, Economic Action Plan 2013 No. 2 legislative amendments including items such as: Lifetime capital gains exemption increase (2013 Budget) Labour Sponsored Funds Tax Credit phase out (2013 Budget) Synthetic dispositions (2013 Budget) Character conversion transactions (2013 Budget) Trust & corporate loss trading (2013 Budget) SR&ED information requirements (2013 Budget) Restricted farm losses (2013 Budget) Leveraged insurance arrangements (2013 Budget) Pre-production mine development expenses (2013 Budget) Thin capitalization (2013 Budget) Technical amendments contained in draft legislation released on Dec. 21, 2012, including corporate reorganizations and transfer pricing relief amendments relating to stapled securities contained in draft legislation released on July 25, 2012, Bill C-31, Economic Action Plan 2014 Act, No. 1 legislative amendments including items such as: Tax credits for adoption and medical eIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed 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
ed 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
ed 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 taxpayerIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Annotated Ontario Securities Legislation, 41st Edition By www.cch.ca Published On :: Mon, 20 Jul 2009 09:48:41 GMT This title is available as an eBook. What's an eBook? An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized. Published: August 2014 Annotated Ontario Securities Legislation, 41st Edition provides essential information for practitioners dealing with securities laws in Ontario, including: Full text of the Ontario Securities Act, Regulation, and Forms Ontario Securities Commission (OSC) Rules, Policies, and Notices National Instruments and Policy Statements Canadian Securities Administrators (CSA) and Ontario Securities Commission (OSC) Notices Rules of Procedure It also provides current changes to the Ontario securities regulatory scheme, plus extensive annotations from Canada’s top securities law experts at McCarthy Tétrault LLP. What's new in the 41st Edition: New amendments to National Instrument 31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations, and Companion Policy 31-103CP, which came into force on May 1, 2014, as well as proposed amendments, which are expected to come into force on July 15, 2014, 2015, and 2016 Proposed amendments to National Instrument 81-101, Mutual Fund Prospectus Disclosure, which are expected to come into force on June 13, 2014 Amendments to OSC Rule 81-801, Implementing National Instrument 81-106, Investment Fund Continuous Disclosure, effective January 1, 2014 The updated version of OSC Staff Notice 15-702, Revised Credit for Cooperation Program, replaced March 11, 2014 New CSA Staff Notice 45-314, Consolidated List of Current CSA Exempt Market Initiatives, issued on March 20, 2014 Contributors Michael C. Nicholas Ian C . Michael<If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Wills, Trusts, and Estates, Ninth Edition By www.cch.ca Published On :: Fri, 02 May 2014 12:50:58 GMT Published: July 2013 Wills, Trusts, and Estates, Ninth Edition retains the late Jesse Dukeminier’s unique blend of wit, erudition, insight, and playfulness while covering all the key topics in a logical, clear organization. Interesting cases?not only fun to read, but fun to teach as well?are enhanced and connected to broader legal principles by well-written notes, questions, and problems. A comprehensive Teacher’s Manual summarizes all the readings, answers every question and problem in the casebook, provides comments about material cited in the text, and offers deeper analysis and observations to foster lively classroom discussion. Topics covered: Law reform projects Scholarly writing Revocable trusts Harmless error in will execution Uniform law activity, including the Uniform Premarital and Marital Agreements Act Finalization of the Restatements on Property and Trusts Social science work on inheritance and intestacy Inheritance among same-sex partners Probate and non-probate transfers Trust administration and modification Creditor’s rights Spousal and children’s shares If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed 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 ed Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition By www.cch.ca Published On :: Fri, 14 Aug 2009 13:31:46 GMT The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada. This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011. Table of Contents (Condensed) CHAPTER 1 – INTRODUCTION CHAPTER 2 – REGISTRATION CHAPTER 3 – SUPPLY CHAPTER 4 – PLACE OF SUPPLY CHAPTER 5 – VALUE OF CONSIDERATION CHAPTER 6 – WHEN TAX IS PAYABLE CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS CHAPTER 8 – EXEMPT SUPPLIES CHAPTER 9 – ZERO-RATED SUPPLIES CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS CHAPTER 11 – REBATES CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS CHAPTER 13 – FINANCIAL INSTITUTIONS CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT About the Author: Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning. In 2010, If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in* Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents (Summary) Chapter 1 Introduction Chapter 2 General Principles of Code Sec. 482 Chapter 3 Methods for Transfers of Tangible Property Chapter 4 Methods for Transfer of Intangible Property Chapter 5 Intercompany Services Chapter 6 Intercompany Loans and Advances Chapter 7 Penalties Chapter 8 The Code Sec. 1059A limitation Chapter 9 Overall strategy for compliance and controversy Chapter 10 Preparing transfer pricing documentation Chapter 11 Examination Chapter 12 Post-examination procedural alternatives Chapter 13 Advance pricing agreements Chapter 14 The OECD approach to transfer pricing Chapter 15 Customs valuation issues Chapter 16 State transfer pricing Related Products Schwarz on Tax Treaties, 3rd EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed 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 ed The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:08:06 GMT Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount." How does the surtax work What is "investment income" What is modified adjustment gross income What are the best strategies to reduce MAGI What are the best strategies to reduce investment income How life insurance will play an expanded role in income tax planning Will tax-exempt bonds continue to make sense How will tax deferred annuities work under the surtax Why Roth conversion will be a powerful strategy and more Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT) Chapter 2. Application of the UIMCT to Individuals Chapter 3. Application of the UIMCT to Trusts and Estates Chapter 4. 2012 UIMCT Planning for Individuals and Businesses Chapter 5. UIMCT Planning for 2013 and Later Years If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed The Estate Planner's Handbook, 4th Edition By www.cch.ca Published On :: Fri, 29 May 2009 14:16:24 GMT An indispensable guide with substantial changes and important updates. The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions. New and emerging issues in the Estate Planning field The fourth edition of The Estate Planner's Handbook is an indispensable guide with substantial changes and important updates covering a wide range of topics including issues such as estate planning strategies for disabled individuals and Henson trusts designed to safeguard access to provincial income support programs. Other critical updates include: Jointly held property The attribution rules Tax Free Savings Accounts Registered Disability Savings Plans Legislative changes impacting taxation of charitable donations, the capital gains exemption Essential topics in the estate planning process addressed in this edition include: Wills Multiple Wills Tax Planning the Will Will Substitutes Continuing Powers of Attorney Health and Personal Care by Proxy Some Basic Trust Law Concepts & Principles Taxation of Basic Trusts Used in Estate Planning Certain Other Trusts Used in Estate Planning Charitable Donations Taxation at Death United States Estate & Gift Tax Probate Dependants' Relief Planning for the Disabled Obligations to spouses and dependants Rollovers to RRSPs and RRIFs If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed The Deposition Handbook, Fifth Edition By www.cch.ca Published On :: Thu, 16 May 2013 08:13:19 GMT Published: September 2011 Written from a litigator’s perspective,The Deposition Handbook, 5th Edition delivers insights into how to make sure the witness becomes a champion for your side of the case. Find out how to effectively prepare the witness to testify most effectively and what factors to consider in deciding whether to prepare the witness to do more than just answer the question. Gain valuable insights and skills, including: Practical advice covering every stage of a deposition Techniques for eliciting information and effective questioning Video deposition guidelines Proven strategies, procedures, and case studies Rules governing conduct Sample questions Specific examples and scenarios cover: Whether counsel may interview an adverse party’s current or former employees Private conferences between the deponent and counsel during the course of the deposition The pros and cons of “the usual stipulations” Questioning techniques, including jumping from the specific to the general, and posing the either-answer question If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed The Aging Client and Long Term Care, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:09 GMT This book from Elder Planning expert Jacqueline Figas examines the aging client, beginning with relevant societal issues, physical changes and cognitive changes through to their eventual needs as consumers of health and social services. Jacqueline explains how many things have changed that render the past as an unlikely predictor of future client needs and offers a holistic approach to financial planning for the older client that incorporates long-term care considerations. This critical resource includes: Understanding the aging client How their needs will change over time How housing options impact the planning process Evaluating LTC insurance How to select the right policy for your client Plan design considerations The essentials of underwriting this unique risk Numerous checklists, charts and resources Jacqueline has over 30 years of industry experience, with most of her background specializing in the area of health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. In addition to running her personal insurance practice, Health Assured Financial Group, Jacqueline serves as Chairman of the Board of Directors of the Oakville Senior Citizens Residence, a supportive housing initiative owned by the Ontario Housing Corporation. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects related to aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through Wolters Kluwer CCH include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed The Advisor's Guide to Business Succession Planning, 3rd Edition By www.cch.ca Published On :: A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions. Topics covered: New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD Getting started Family-owned businesses Identification of appropriate buyers Determination of clients' key motivators Insurance Small business gains exemption Business valuation Circumstances of sale, such as retirement, disability, or death Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused. Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15 Year Interest Income Capital Gains SBGE Available Total Taxable Tax at 40% 1 60,000 200,000 100,000 110,000 44,000 2 55,448 200,000 100,000 105,448 42,179 3 50,623 200,000 Full Article ed Tax Planning for Troubled Corporations (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:01:55 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy 9780808039006 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.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Master Limited Partnerships 2014 (U.S.) Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Tax Planning for Troubled Corporations (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:04:57 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) 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 ed 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 ed 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.) ReveIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Small Business & Self-Employed Tax Issues, 2013 (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:02:18 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Business Income - Gross Receipts - Rental and Royalty Income - Interest and Dividends - Other Income — Cancelled Debts — Barter Income - Items Excluded from Income Business Expenses - Trade or Business Expenses - Costs of Goods Sold (COGs) - Compensation and Benefits - Taxes and Interest - Rental Expenses - Code Sec. 179 Expensing and Depreciation - Car and Truck Expenses - Travel, Meals, and Entertainment - Home Office Expenses - Domestic Production Activities - Net Operating Losses (NOLs) - Other Business Expenses - Business Bad Debts - Casualty Losses - Research Expenses - Insurance - Charitable Contributions - Advertising - Legal and Professional Fees Gains and Losses - Sale or Exchange of Business Property - Capital Gains and Losses - Like-Kind Exchanges - Involuntary Conversions - Installment Sales - Other Sales or Exchanges - Passive Activity Losses and At-Risk Rules - Hobby Losses Business Tax Credits - General Business Credit - Investment Credit - Hiring and Retention Credits - Research Credit - Employer Credits - Energy and Fuel-Related Credits - Other Tax Credits Tax Accounting - AccIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial StatemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Schwarz on Tax Treaties, 3rd Edition By www.cch.ca Published On :: Wed, 31 Oct 2012 14:56:39 GMT Product description: Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Contents include: The legal framework: international law The legal framework: European Union law The legal framework: United Kingdom Law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: personality, fiscal domicile and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property Employment and pensions Capital gains Other income and miscellaneous cases Treaties and European tax directives Elimination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of tax treaties Disputes and mutual agreement procedure EU arbitration convention International administrative cooperation This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including: New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others Administrative cooperation agreement with Switzerland FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man Bank levy treaties with Germany and the Netherlands Judicial decisions of United Kingdom and foreign courts on UK treaties Latest treaty anti-abuse and limitation of benefit articles Impact of the GAAR introduced by Finance Act 2013 on tax treaties New OECD Model Article 7 profit attribution in UK treaties Case law developments including: US tax court in Retief Goosen Court of Appeal on Anson, Ben Nevis and FCE Bank Haseldine, HSBC Holdings and Bank of NewIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..310..618..926..1234..1542..1850..2158..24663011 3012 30133079» Recent Trending The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Foam Shapes Revisited Green Globes vs. LEED Cloaked in Green? EPDs, HPDs and Red Lists (Oh My)! LED Lighting is the Future Anti-LEED Legislation Alternatives to LEED Green Advocacy vs. Informed Consent Will LEED v4 Ever Be Usable? Is a LEED Building Healthy? Embodied Energy of Building Materials Is LEED Just a Fad? NCS Trust ‘sad and disappointed’ at government plans to shut it down Next chair of the National Lottery Community Fund revealed Subscribe To Our Newsletter
ed Annotated Ontario Securities Legislation, 41st Edition By www.cch.ca Published On :: Mon, 20 Jul 2009 09:48:41 GMT This title is available as an eBook. What's an eBook? An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized. Published: August 2014 Annotated Ontario Securities Legislation, 41st Edition provides essential information for practitioners dealing with securities laws in Ontario, including: Full text of the Ontario Securities Act, Regulation, and Forms Ontario Securities Commission (OSC) Rules, Policies, and Notices National Instruments and Policy Statements Canadian Securities Administrators (CSA) and Ontario Securities Commission (OSC) Notices Rules of Procedure It also provides current changes to the Ontario securities regulatory scheme, plus extensive annotations from Canada’s top securities law experts at McCarthy Tétrault LLP. What's new in the 41st Edition: New amendments to National Instrument 31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations, and Companion Policy 31-103CP, which came into force on May 1, 2014, as well as proposed amendments, which are expected to come into force on July 15, 2014, 2015, and 2016 Proposed amendments to National Instrument 81-101, Mutual Fund Prospectus Disclosure, which are expected to come into force on June 13, 2014 Amendments to OSC Rule 81-801, Implementing National Instrument 81-106, Investment Fund Continuous Disclosure, effective January 1, 2014 The updated version of OSC Staff Notice 15-702, Revised Credit for Cooperation Program, replaced March 11, 2014 New CSA Staff Notice 45-314, Consolidated List of Current CSA Exempt Market Initiatives, issued on March 20, 2014 Contributors Michael C. Nicholas Ian C . Michael<If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Wills, Trusts, and Estates, Ninth Edition By www.cch.ca Published On :: Fri, 02 May 2014 12:50:58 GMT Published: July 2013 Wills, Trusts, and Estates, Ninth Edition retains the late Jesse Dukeminier’s unique blend of wit, erudition, insight, and playfulness while covering all the key topics in a logical, clear organization. Interesting cases?not only fun to read, but fun to teach as well?are enhanced and connected to broader legal principles by well-written notes, questions, and problems. A comprehensive Teacher’s Manual summarizes all the readings, answers every question and problem in the casebook, provides comments about material cited in the text, and offers deeper analysis and observations to foster lively classroom discussion. Topics covered: Law reform projects Scholarly writing Revocable trusts Harmless error in will execution Uniform law activity, including the Uniform Premarital and Marital Agreements Act Finalization of the Restatements on Property and Trusts Social science work on inheritance and intestacy Inheritance among same-sex partners Probate and non-probate transfers Trust administration and modification Creditor’s rights Spousal and children’s shares If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed 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
ed Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition By www.cch.ca Published On :: Fri, 14 Aug 2009 13:31:46 GMT The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada. This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011. Table of Contents (Condensed) CHAPTER 1 – INTRODUCTION CHAPTER 2 – REGISTRATION CHAPTER 3 – SUPPLY CHAPTER 4 – PLACE OF SUPPLY CHAPTER 5 – VALUE OF CONSIDERATION CHAPTER 6 – WHEN TAX IS PAYABLE CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS CHAPTER 8 – EXEMPT SUPPLIES CHAPTER 9 – ZERO-RATED SUPPLIES CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS CHAPTER 11 – REBATES CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS CHAPTER 13 – FINANCIAL INSTITUTIONS CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT About the Author: Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning. In 2010, If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in* Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents (Summary) Chapter 1 Introduction Chapter 2 General Principles of Code Sec. 482 Chapter 3 Methods for Transfers of Tangible Property Chapter 4 Methods for Transfer of Intangible Property Chapter 5 Intercompany Services Chapter 6 Intercompany Loans and Advances Chapter 7 Penalties Chapter 8 The Code Sec. 1059A limitation Chapter 9 Overall strategy for compliance and controversy Chapter 10 Preparing transfer pricing documentation Chapter 11 Examination Chapter 12 Post-examination procedural alternatives Chapter 13 Advance pricing agreements Chapter 14 The OECD approach to transfer pricing Chapter 15 Customs valuation issues Chapter 16 State transfer pricing Related Products Schwarz on Tax Treaties, 3rd EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed 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
ed The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:08:06 GMT Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount." How does the surtax work What is "investment income" What is modified adjustment gross income What are the best strategies to reduce MAGI What are the best strategies to reduce investment income How life insurance will play an expanded role in income tax planning Will tax-exempt bonds continue to make sense How will tax deferred annuities work under the surtax Why Roth conversion will be a powerful strategy and more Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT) Chapter 2. Application of the UIMCT to Individuals Chapter 3. Application of the UIMCT to Trusts and Estates Chapter 4. 2012 UIMCT Planning for Individuals and Businesses Chapter 5. UIMCT Planning for 2013 and Later Years If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed The Estate Planner's Handbook, 4th Edition By www.cch.ca Published On :: Fri, 29 May 2009 14:16:24 GMT An indispensable guide with substantial changes and important updates. The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions. New and emerging issues in the Estate Planning field The fourth edition of The Estate Planner's Handbook is an indispensable guide with substantial changes and important updates covering a wide range of topics including issues such as estate planning strategies for disabled individuals and Henson trusts designed to safeguard access to provincial income support programs. Other critical updates include: Jointly held property The attribution rules Tax Free Savings Accounts Registered Disability Savings Plans Legislative changes impacting taxation of charitable donations, the capital gains exemption Essential topics in the estate planning process addressed in this edition include: Wills Multiple Wills Tax Planning the Will Will Substitutes Continuing Powers of Attorney Health and Personal Care by Proxy Some Basic Trust Law Concepts & Principles Taxation of Basic Trusts Used in Estate Planning Certain Other Trusts Used in Estate Planning Charitable Donations Taxation at Death United States Estate & Gift Tax Probate Dependants' Relief Planning for the Disabled Obligations to spouses and dependants Rollovers to RRSPs and RRIFs If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed The Deposition Handbook, Fifth Edition By www.cch.ca Published On :: Thu, 16 May 2013 08:13:19 GMT Published: September 2011 Written from a litigator’s perspective,The Deposition Handbook, 5th Edition delivers insights into how to make sure the witness becomes a champion for your side of the case. Find out how to effectively prepare the witness to testify most effectively and what factors to consider in deciding whether to prepare the witness to do more than just answer the question. Gain valuable insights and skills, including: Practical advice covering every stage of a deposition Techniques for eliciting information and effective questioning Video deposition guidelines Proven strategies, procedures, and case studies Rules governing conduct Sample questions Specific examples and scenarios cover: Whether counsel may interview an adverse party’s current or former employees Private conferences between the deponent and counsel during the course of the deposition The pros and cons of “the usual stipulations” Questioning techniques, including jumping from the specific to the general, and posing the either-answer question If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed The Aging Client and Long Term Care, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:09 GMT This book from Elder Planning expert Jacqueline Figas examines the aging client, beginning with relevant societal issues, physical changes and cognitive changes through to their eventual needs as consumers of health and social services. Jacqueline explains how many things have changed that render the past as an unlikely predictor of future client needs and offers a holistic approach to financial planning for the older client that incorporates long-term care considerations. This critical resource includes: Understanding the aging client How their needs will change over time How housing options impact the planning process Evaluating LTC insurance How to select the right policy for your client Plan design considerations The essentials of underwriting this unique risk Numerous checklists, charts and resources Jacqueline has over 30 years of industry experience, with most of her background specializing in the area of health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. In addition to running her personal insurance practice, Health Assured Financial Group, Jacqueline serves as Chairman of the Board of Directors of the Oakville Senior Citizens Residence, a supportive housing initiative owned by the Ontario Housing Corporation. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects related to aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through Wolters Kluwer CCH include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed The Advisor's Guide to Business Succession Planning, 3rd Edition By www.cch.ca Published On :: A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions. Topics covered: New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD Getting started Family-owned businesses Identification of appropriate buyers Determination of clients' key motivators Insurance Small business gains exemption Business valuation Circumstances of sale, such as retirement, disability, or death Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused. Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15 Year Interest Income Capital Gains SBGE Available Total Taxable Tax at 40% 1 60,000 200,000 100,000 110,000 44,000 2 55,448 200,000 100,000 105,448 42,179 3 50,623 200,000 Full Article ed Tax Planning for Troubled Corporations (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:01:55 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy 9780808039006 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.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Master Limited Partnerships 2014 (U.S.) Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Tax Planning for Troubled Corporations (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:04:57 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) 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 ed 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 ed 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.) ReveIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Small Business & Self-Employed Tax Issues, 2013 (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:02:18 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Business Income - Gross Receipts - Rental and Royalty Income - Interest and Dividends - Other Income — Cancelled Debts — Barter Income - Items Excluded from Income Business Expenses - Trade or Business Expenses - Costs of Goods Sold (COGs) - Compensation and Benefits - Taxes and Interest - Rental Expenses - Code Sec. 179 Expensing and Depreciation - Car and Truck Expenses - Travel, Meals, and Entertainment - Home Office Expenses - Domestic Production Activities - Net Operating Losses (NOLs) - Other Business Expenses - Business Bad Debts - Casualty Losses - Research Expenses - Insurance - Charitable Contributions - Advertising - Legal and Professional Fees Gains and Losses - Sale or Exchange of Business Property - Capital Gains and Losses - Like-Kind Exchanges - Involuntary Conversions - Installment Sales - Other Sales or Exchanges - Passive Activity Losses and At-Risk Rules - Hobby Losses Business Tax Credits - General Business Credit - Investment Credit - Hiring and Retention Credits - Research Credit - Employer Credits - Energy and Fuel-Related Credits - Other Tax Credits Tax Accounting - AccIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial StatemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Schwarz on Tax Treaties, 3rd Edition By www.cch.ca Published On :: Wed, 31 Oct 2012 14:56:39 GMT Product description: Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Contents include: The legal framework: international law The legal framework: European Union law The legal framework: United Kingdom Law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: personality, fiscal domicile and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property Employment and pensions Capital gains Other income and miscellaneous cases Treaties and European tax directives Elimination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of tax treaties Disputes and mutual agreement procedure EU arbitration convention International administrative cooperation This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including: New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others Administrative cooperation agreement with Switzerland FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man Bank levy treaties with Germany and the Netherlands Judicial decisions of United Kingdom and foreign courts on UK treaties Latest treaty anti-abuse and limitation of benefit articles Impact of the GAAR introduced by Finance Act 2013 on tax treaties New OECD Model Article 7 profit attribution in UK treaties Case law developments including: US tax court in Retief Goosen Court of Appeal on Anson, Ben Nevis and FCE Bank Haseldine, HSBC Holdings and Bank of NewIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..310..618..926..1234..1542..1850..2158..24663011 3012 30133079» Recent Trending The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Foam Shapes Revisited Green Globes vs. LEED Cloaked in Green? EPDs, HPDs and Red Lists (Oh My)! LED Lighting is the Future Anti-LEED Legislation Alternatives to LEED Green Advocacy vs. Informed Consent Will LEED v4 Ever Be Usable? Is a LEED Building Healthy? 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ed The Advisor's Guide to Business Succession Planning, 3rd Edition By www.cch.ca Published On :: A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions. Topics covered: New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD Getting started Family-owned businesses Identification of appropriate buyers Determination of clients' key motivators Insurance Small business gains exemption Business valuation Circumstances of sale, such as retirement, disability, or death Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused. Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15 Year Interest Income Capital Gains SBGE Available Total Taxable Tax at 40% 1 60,000 200,000 100,000 110,000 44,000 2 55,448 200,000 100,000 105,448 42,179 3 50,623 200,000 Full Article ed Tax Planning for Troubled Corporations (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:01:55 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy 9780808039006 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.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Master Limited Partnerships 2014 (U.S.) Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Tax Planning for Troubled Corporations (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:04:57 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) 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 ed 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 ed 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.) ReveIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Small Business & Self-Employed Tax Issues, 2013 (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:02:18 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Business Income - Gross Receipts - Rental and Royalty Income - Interest and Dividends - Other Income — Cancelled Debts — Barter Income - Items Excluded from Income Business Expenses - Trade or Business Expenses - Costs of Goods Sold (COGs) - Compensation and Benefits - Taxes and Interest - Rental Expenses - Code Sec. 179 Expensing and Depreciation - Car and Truck Expenses - Travel, Meals, and Entertainment - Home Office Expenses - Domestic Production Activities - Net Operating Losses (NOLs) - Other Business Expenses - Business Bad Debts - Casualty Losses - Research Expenses - Insurance - Charitable Contributions - Advertising - Legal and Professional Fees Gains and Losses - Sale or Exchange of Business Property - Capital Gains and Losses - Like-Kind Exchanges - Involuntary Conversions - Installment Sales - Other Sales or Exchanges - Passive Activity Losses and At-Risk Rules - Hobby Losses Business Tax Credits - General Business Credit - Investment Credit - Hiring and Retention Credits - Research Credit - Employer Credits - Energy and Fuel-Related Credits - Other Tax Credits Tax Accounting - AccIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial StatemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Schwarz on Tax Treaties, 3rd Edition By www.cch.ca Published On :: Wed, 31 Oct 2012 14:56:39 GMT Product description: Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Contents include: The legal framework: international law The legal framework: European Union law The legal framework: United Kingdom Law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: personality, fiscal domicile and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property Employment and pensions Capital gains Other income and miscellaneous cases Treaties and European tax directives Elimination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of tax treaties Disputes and mutual agreement procedure EU arbitration convention International administrative cooperation This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including: New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others Administrative cooperation agreement with Switzerland FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man Bank levy treaties with Germany and the Netherlands Judicial decisions of United Kingdom and foreign courts on UK treaties Latest treaty anti-abuse and limitation of benefit articles Impact of the GAAR introduced by Finance Act 2013 on tax treaties New OECD Model Article 7 profit attribution in UK treaties Case law developments including: US tax court in Retief Goosen Court of Appeal on Anson, Ben Nevis and FCE Bank Haseldine, HSBC Holdings and Bank of NewIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..310..618..926..1234..1542..1850..2158..24663011 3012 30133079» Recent Trending The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Foam Shapes Revisited Green Globes vs. LEED Cloaked in Green? EPDs, HPDs and Red Lists (Oh My)! LED Lighting is the Future Anti-LEED Legislation Alternatives to LEED Green Advocacy vs. Informed Consent Will LEED v4 Ever Be Usable? Is a LEED Building Healthy? Embodied Energy of Building Materials Is LEED Just a Fad? NCS Trust ‘sad and disappointed’ at government plans to shut it down Next chair of the National Lottery Community Fund revealed Subscribe To Our Newsletter
ed Tax Planning for Troubled Corporations (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:01:55 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy 9780808039006 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.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Master Limited Partnerships 2014 (U.S.) Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Tax Planning for Troubled Corporations (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:04:57 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) 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
ed 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
ed 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.) ReveIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Small Business & Self-Employed Tax Issues, 2013 (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:02:18 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Business Income - Gross Receipts - Rental and Royalty Income - Interest and Dividends - Other Income — Cancelled Debts — Barter Income - Items Excluded from Income Business Expenses - Trade or Business Expenses - Costs of Goods Sold (COGs) - Compensation and Benefits - Taxes and Interest - Rental Expenses - Code Sec. 179 Expensing and Depreciation - Car and Truck Expenses - Travel, Meals, and Entertainment - Home Office Expenses - Domestic Production Activities - Net Operating Losses (NOLs) - Other Business Expenses - Business Bad Debts - Casualty Losses - Research Expenses - Insurance - Charitable Contributions - Advertising - Legal and Professional Fees Gains and Losses - Sale or Exchange of Business Property - Capital Gains and Losses - Like-Kind Exchanges - Involuntary Conversions - Installment Sales - Other Sales or Exchanges - Passive Activity Losses and At-Risk Rules - Hobby Losses Business Tax Credits - General Business Credit - Investment Credit - Hiring and Retention Credits - Research Credit - Employer Credits - Energy and Fuel-Related Credits - Other Tax Credits Tax Accounting - AccIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial StatemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Schwarz on Tax Treaties, 3rd Edition By www.cch.ca Published On :: Wed, 31 Oct 2012 14:56:39 GMT Product description: Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Contents include: The legal framework: international law The legal framework: European Union law The legal framework: United Kingdom Law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: personality, fiscal domicile and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property Employment and pensions Capital gains Other income and miscellaneous cases Treaties and European tax directives Elimination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of tax treaties Disputes and mutual agreement procedure EU arbitration convention International administrative cooperation This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including: New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others Administrative cooperation agreement with Switzerland FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man Bank levy treaties with Germany and the Netherlands Judicial decisions of United Kingdom and foreign courts on UK treaties Latest treaty anti-abuse and limitation of benefit articles Impact of the GAAR introduced by Finance Act 2013 on tax treaties New OECD Model Article 7 profit attribution in UK treaties Case law developments including: US tax court in Retief Goosen Court of Appeal on Anson, Ben Nevis and FCE Bank Haseldine, HSBC Holdings and Bank of NewIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ed Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
