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Forensic and Investigative Accounting (4th Edition

By www.cch.ca
Published On :: Fri, 16 Nov 2007 10:22:00 GMT

CCH's Forensic and Investigative Accounting (4th Edition) is a complete and readily teachable text on today's most timely accounting topics. Forensic accounting is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Written by three top accounting and forensic teachers, Forensic and Investigative Accounting covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants--external, internal, forensic consultants, and corporate accountants--must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. 

The 4th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.  

Learning Aids:

  • Pedagogical aids built into the text include chapter objectives and numerous illustrative examples, figures, tables and special informational sidebars to engage students throughout and keep the presentation lively. Each chapter includes problems to test a student's understanding of the material presented. A special Instructor's Guide that includes chapter problems and solutions along with a testbank with solutions is available to adopting instructors.
  • CCH® Study MATE is an online learning center for college students. The Study MATE Forensic Topics Library was created to supplement this textbook by providing an easy online tutor to help students with difficult concepts and test them on their knowledge. CCH textbook adopters and their students have free access to the Forensic Topics library for a full year! To view the courses available, visit www.cchstudymate.com. Enrollment instructions are provided with each textbook.

Table of Contents

PART ONE: THE FIELD AND PRACTICE OF FORENSIC

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Guidebook to Virginia Taxes (2011)

By www.cch.ca
Published On :: Wed, 28 Oct 2009 14:35:32 GMT

CCH's Guidebook to Virginia Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Virginia. Designed as a quick reference work, the Guidebook presents succinct discussions of Virginia state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Virginia returns or who are required to deal with Virginia taxes.

This authoritative Guidebook is the one source those involved with Virginia taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including:

  • personal income tax
  • corporate income tax
  • bank franchise tax
  • sales and use taxes
  • property taxes
  • excise taxes
Other Virginia taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

The Guidebook includes additional practical tips, pointers and examples to practitioners by William L.S. Rowe, a partner of the Richmond office of the law firm, Hunton & Williams. This valuable commentary helps practitioners further apply the complex principles of Virginia tax law to specific practice situations.

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

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Canadian Tax Library with Canadian GST/HST Reporter and All Provincial Tax Reporters

By www.cch.ca
Published On ::

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Provincial Tax Reporters and Canadian GST/HST Reporter is ideally suited to the tax practitioner who must have up-to-the-minute federal, provincial and commodity tax information.

Content includes:

Bonus features:

  • CCH Smart Charts®
    Using exclusive technology, this time-saving interactive research tool integrates your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts lets you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts does the rest.
  • CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • 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.

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Guidebook to Pennsylvania Taxes (2011)

By www.cch.ca
Published On :: Wed, 28 Oct 2009 14:27:07 GMT

Authored by some of the top names in Pennsylvania state taxation - Charles L. Potter, Jr., J.D., CPA; Shelby D. Bennett, Ph.D.; Philip E. Cook, Jr., J.D.; and Sheldon J. Michaelson, CPA, the Guidebook to Pennsylvania State Taxes is unmatched in clarity, practicality and helpful analysis.  This comprehensive and authoritative Guide provides practitioners with insights and guidance on Pennsylvania taxes, with special emphasis placed on tax compliance and tax-savings opportunities.  

Widely used by Pennsylvania tax practitioners and businesses (and professionals in neighboring states), the Guidebook to Pennsylvania State Taxes is regarded as the number one source for practical and concise explanation of Pennsylvania personal, corporate income and other taxes. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Pennsylvania returns or who are required to deal with Pennsylvania taxes from a planning or compliance perspective. It presents practical coverage of the array of Pennsylvania taxes, including:

  • personal income tax
  • sales and use tax
  • corporate net income tax
  • capital stock and franchise tax
  • taxes on financial institutions
  • miscellaneous business taxes, fees and reports
  • unemployment compensation insurance tax
  • inheritance and estate tax
  • personal property tax
  • Philadelphia City and School District taxes
  • Pittsburgh City and School District Taxes

The Guidebook explains the background and operation of each tax, and gives a plethora of examples, hints, cautions, planning pointers and answers to commonly encountered real-life problems to help practitioners solve their everyday Pennsylvania tax problems.  

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

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Canadian Tax Library with Provincial Tax Reporters and Canadian GST/HST Reporter and Tax Window Library

By www.cch.ca
Published On ::

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute federal and income tax information, and who are looking for insight into the Canada Revenue Agency's approach to the law.

Content includes:

Bonus features:
  • CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • 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.

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


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Virginia Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:22:38 GMT

Available: October 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

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China Outbound Investments

By www.cch.ca
Published On :: Fri, 27 May 2011 11:39:21 GMT

Authors/Consultants: Lutz-Christian Wolff, Professor of Law at the Faculty of Law, Chinese University of Hong Kong

CHINA OUTBOUND INVESTMENTS offers practical and authoritative guidance to Chinese investors and their advisors as well as to those located in actual and potential target countries of Chinese investments around the world (including Canada).

CHINA OUTBOUND INVESTMENTS provides:

  • a structured and precise introduction to the law and practice of China outbound investment projects, including approval and registration requirements, anti-trust law, HR issues, taxation and accounting
  • a comprehensive discussion of general topics of importance in the context of cross-border investments, such as the discussion of structuring options, tax planning, outbound related IT and IP issues as the importance of investment treaty networks
  • a unique compilation of 23 country reports from law firms around the world addressing their home jurisdictions' inbound investment regimes
  • a compilation of bilingual PRC laws and regulations governing China outbound investments.
  • Case analysis
  • Commentary in great detail
  • Step by step guide

Table of Content:
CHAPTER I China Outbound Investments: Facts and Developments

CHAPTER II China’s Outbound Investment Regime

  1. Introduction (Lutz-Christian Wolff, Chinese University of HK)
  2. Approval and Registration Requirements (Lutz-Christian Wolff, Chinese University of HK)
  3. Labor (Jun Dai, HHP Attorneys-at-Law)
  4. The Impact of the Anti-Monopoly Law (Mark Williams, Hong Kong PolyU)
  5. Financing (Jun Dai, HHP Attorneys-at-Law)
  6. QDII (Xi Chao, Chinese University of HK)
  7. Taxation (Michael To, Godfrey Ip, Mazars HK / Peter Law, Mazars Shanghai)
  8. Accounting (Julie Laulusa, Mazars Shanghai)

CHAPTER III China Outbound Investments – General Topics

  1. Introduction (Lutz-Christian Wolff, Chinese University of HK)
  2. Investment Modes, Investment Vehicles and Investment Restrictions (Lutz-Christian Wolff, Chinese University of HK)
  3. Private Equity(Julian Lemor, Christian Schatz, SJ Berwin)
  4. Financing (Heiko Starrossom)
  5. IP (Oliver Buehr, SKW Schwarz Rechtsanwalte) If you would like more details about this product, or would like to order a copy online, please click here.


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Canadian Tax Library with Provincial Tax Reporters and Tax Window Library

By www.cch.ca
Published On ::

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Provincial Tax Reporters and Tax Window Library is ideally suited to tax practitioners who need up-to-the-minute federal and provincial tax information, as well as insight into the CRA’s approach to the law.

The Internet version is updated frequently.

Content includes:

  • Income Tax Bulletins, Circulars, and Rulings
  • Income Tax Act and Regulations
  • Canadian Tax Reporter commentary
  • Current Dominion Tax Cases
  • Archival Dominion Tax Cases
  • Tax treaties and Social Security agreements
  • Canadian Master Tax Guide
  • Federal Income Tax forms and guides
  • Tax Window Files
  • Provincial Tax Reporters (all provinces)
  • Special reports
Bonus features:
  • Wolters Kluwer CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
    • Tax Topics
    • Dominion Tax Cases
    • Window on Canadian Tax (commentary on Tax Window Files)
    • Provincial Tax News
  • Roadmaps
    Roadmaps are a practical jumping-off point for tax research that help you navigate tax issues and related commentary more efficiently. Each roadmap provides a summary of relevant tax considerations to specific types of transactions, events, issues, or topics, as well as links to Wolters Kluwer CCH commentary and other key references for further research.
  • CCH Smart Charts® (with CCH Online only)
    Using exclusive technology, these time-saving interactive research tools integrate your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts let you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts do the rest.
  • Quick Links
    Convenient links to related content such as charts and tables. Enables you to instantly connect to current, accurate information.
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax i

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Forensic and Investigative Accounting (5th Edition)

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

Available: July 2011

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

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

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

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

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

Chapter 2 - Forensic Accounting Education, Institutions and Specialties.

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

Chapter 4 - Detecting Fraud in Financial Reporting.

Chapter 5 - Employee Fraud: The Misappropriation of Assets.

Chapter 6 - Indirect Methods of Reconstructing Income.

Chapter 7 - Money Laundering and Transnational Financial Flows.

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

Chapter 9 - Proper Evidence Management.

Chapter 10 - Commercial Damages.

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Fair Value Measurements Answer Book (2011)

By www.cch.ca
Published On :: Wed, 22 Jun 2011 14:46:28 GMT


Fair Value Measurements Answer Book (formerly the FAS 157 Answer Book) is the most comprehensive and authoritative resource for getting quick and accurate information about the adoption, planning, and implementation of ASC Topic 820's fair value measurement standards.

Includes all the ASC Topic 820 support materials you need to remain in compliance with all requirements, including common Q&A's, helpful practice aids, official FASB documents, and sample SEC filings.

Related Books:

 

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Pennsylvania taxes, Guide to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:03:25 GMT

Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

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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 - Methods

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Revenue Recognition Guide (2012) (U.S.)

By www.cch.ca
Published On :: Thu, 03 Nov 2011 15:51:19 GMT

Available: December 2011

Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.

Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies.

To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.

Revenue Recognition Guide covers the following topics:

  • Revenue-Related Literature
  • General Principles
  • Multiple-Deliverable Revenue Arrangements
  • Product Deliverables
  • Service Deliverables
  • Intellectual Property Deliverables
  • Miscellaneous Issues
  • Contract Accounting
  • Software: A Complete Model
  • Presentation
  • Disclosures
  • Future Expectations
Related Books:

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U.S. Revenue Recognition Guide (2011)

By www.cch.ca
Published On :: Mon, 01 Nov 2010 08:52:30 GMT

Available: November 2010

Author: Scott Taub CPA

Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. 

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

This edition has been updated to reflect the new FASB Accounting Standards CodificationTM    and includes both pre- and post-Codification references for quick access to the information you need in the way that you prefer accessing it. 

The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.

Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies.
To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.

Material can be located several ways: the Cross-Reference lists pre- and post-Codification references and shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference based on topic.

Revenue Recognition Guide covers the following topics:

  • Revenue-Related Literature
  • General Principles
  • Multiple-Element Arrangements
  • Product Deliverables
  • Service Deliverables
  • Intellectual Property Deliverables
  • Miscellaneous Issues
  • Contract Accounting
  • Software: A Complete Model
  • Presentation
  • Disclosures
  • Future Expectations and Projects

Related Books:


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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 Act

The 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

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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 Industry
M21 – Taxation Planning
M22 – Risk Management and Insurance
M23 – Asset Management
M24 – Retirement Planning
M25 – Estate Planning
M26 – Financial Management
M27 – Path to the CFP Certification and CFP Examination
M28 – 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 bas

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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:

 

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Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2012)

By www.cch.ca
Published On :: Thu, 03 Nov 2011 11:42:42 GMT

Available: December 2011

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2011.

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.

Related Books:

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Preparing Your Corporate Tax Returns®, Canada and Provinces, 2015

By www.cch.ca
Published On :: Thu, 19 Feb 2009 13:29:25 GMT

For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available.

Preparing Your Income Tax Returns

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
  • Step-by-step instructions and straightforward answers save you time and money
  • References to CRA documents, legislation and cases
  • Reorganized for easier navigation - Forms have been moved to the back of each chapter
  • Checklist to help gather all necessary information for return preparation
  • Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules
  • Section on income and capital tax installments
  • References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News
  • Discussions of federal and provincial corporate income taxation and corporation capital taxation

Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.

Table of Contents

  • How To Use This Book
  • List of Forms Reproduced
  • Pending Income Tax Changes
  • 2014 Provincial Tax Change Summary
  • Tax Calendar
  • 2014 Federal and Provincial Tax Rates
  • Prescribed Quarterly Interest Rates
  • Prescribed Interest Rates for Leasing

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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:

 

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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 account

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TSX Venture Exchange Corporate Finance Manual

By www.cch.ca
Published On :: Fri, 20 Aug 2010 17:42:56 GMT

No longer available

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IFRS Interactive Disclosure Checklist

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

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

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

Consistent with the International Financial Reporting Standards

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

  • Tailor each checklist to ensure that only relevant questions are asked, and customize which questions you want to print.
  • Roll forward checklists from prior periods; log and highlight preparer comments.
  • Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.
  • With regular updates, you’ll stay current and see what has changed between updates.
IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate:

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

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

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

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

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

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

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

IFRS Inte

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Financial Advisor's Pocket Reference - French 2009-2010

By www.cch.ca
Published On :: Wed, 23 Sep 2009 13:25:27 GMT

The French version of our popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals.

Topics Include:

  • Investing
  • Saving Money
  • Taxation
  • Employment
  • Life and Health Insurance
  • Old Age Security
  • Maximum Monthly Benefits
  • Average housing costs
  • Government web sites

Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders.

Click here to request more information on bulk orders.

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Financial Advisor's Pocket Reference - English 2012-2013

By www.cch.ca
Published On :: Mon, 20 Sep 2010 13:37:37 GMT

OLD

This handy and popular booklet provides financial advisors with the information needed on the tax and financial components of many life situations.

Includes details and information on:

  • Retirement Planning  
  • Personal Tax 
  • Estate Planning 
  • Pensions and Benefits 
  • Budget Highlights
  • Insurance
  • Consumer Index
  • Government Programs

Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders.

Click here to request more information on bulk orders.

Related Products

  • Financial Advisor's Pocket Reference – French 2012-2013  

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Financial Advisor's Pocket Reference - English 2009-2010

By www.cch.ca
Published On :: Wed, 23 Sep 2009 13:25:27 GMT

The popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals.

Topics Include:

  • Investing
  • Saving Money
  • Taxation
  • Employment
  • Life and Health Insurance
  • Old Age Security
  • Maximum Monthly Benefits
  • Average housing costs
  • Government web sites

Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders.

Click here to request more information on bulk orders.

Related Products

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


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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

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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.


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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.

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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

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Schwarz on Tax Treaties, 3rd E

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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.

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The New Wigmore: A Treatise on Evidence

By www.cch.ca
Published On :: Tue, 22 Jan 2013 14:29:47 GMT

The New Wigmore: A Treatise on Evidence is an authoritative guide with answers to evolving questions in civil and criminal litigation. The five volume series presents the same quality of research, thought, and analysis as the original Wigmore, creating a genuine present-day counterpart to the seminal evidence treatise.

Volume 1: Selected Rules of Limited Admissibility provides a sophisticated framework for lawyers and judges to understand and apply the rules that exclude evidence for policy reasons.

Volume 2: Evidentiary Privileges offers unique analysis of recent evidentiary problems including application of the attorney-client privilege to government agencies and corporate entities, and the difficulty of determining exactly who holds the privilege. In these two volumes, you’ll find also a practical framework for evaluating the existence or scope of new privileges.

Volume 3: Expert Evidence provides in depth coverage of the topics that lawyers and judges must know when dealing with expert testimony about medicine, engineering, psychology, economics, and forensic science, among other areas. It covers the topics common to all such testimony and focuses on scientific and statistical evidence, providing sophisticated and up-to-date explanations and analyses.

Volume 4: Evidence of Other Misconduct and Similar Events is a comprehensive, scholarly analysis of when evidence of crimes, wrongs, or acts other than those at issue in a trial may be admitted into evidence. The author analyzes the history of the prohibition on character evidence in England and the United States and the development of exceptions to the rule, discusses how courts should analyze questions of character evidence, and treats in detail the various exceptions such as motive, opportunity, preparation, plan, modus operandi, and identity.

Volume 5: Impeachment and Rehabilitation is a thorough review of all the rules governing impeachment of witnesses. It deals with impeachment with prior convictions, with prior bad acts, with inconsistent statements, with evidence of bias, and other evidence derogating credibility. Rules about limits on the use of extrinsic evidence to impeach are covered in detail.

 

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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
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Taxprep Archives

By www.cch.ca
Published On :: Thu, 06 Jun 2013 13:55:22 GMT

10 years of Taxprep on one DVD

Review old data files or prepare late returns without having to search for old versions of your Taxprep programs. With the 2013 Taxprep Archives, you get 10 years of Personal Taxprep, Corporate Taxprep and Taxprep for Trusts – all on one convenient DVD.

With the 2013 Taxprep Archives, you can review or prepare:

  • T1/TP1 returns for 2003 to 2012
  • T2 returns for corporations with taxation years beginning on or after January 1, 2002 and ending on or before October 31, 2012
  • T3 returns for 2003 to December 31, 2012
  • Taxprep Forms 2010 and 2011

Easy access to the software you need. Simply install any program from the DVD onto your hard drive.

Maximum efficiency and full compliance. All archived Taxprep programs are the original versions, guaranteeing the authenticity of tax calculations as well as full compliance with government filing requirements.

Additional resources right at your fingertips. For your convenience, Guides, Release Notes, Frequently Asked Questions and Troubleshooting information are included in the 2013 Taxprep Archives DVD.

Certified by Canada Revenue Agency.

Access to technical and tax support. Taxprep Archives technical and tax support is available for clients with an active licence for the products they need assistance with.

The Taxprep Archives technical and tax support is only offered to CCH clients holding an active licence for the product concerned. Furthermore, technical support is only offered to clients whose computer system meets the program’s requirements. As for tax support, it is limited to questions relating to the use of forms in the program and excludes any form of tax law interpretation.

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Taxprep Archives

By www.cch.ca
Published On :: Thu, 23 Jun 2011 10:41:19 GMT

10 years of Taxprep on one DVD

Review old data files or prepare late returns without having to search for old versions of your Taxprep programs. With the 2013 Taxprep Archives, you get 10 years of Personal Taxprep, Corporate Taxprep and Taxprep for Trusts – all on one convenient DVD.

With the 2013 Taxprep Archives, you can review or prepare:

  • T1/TP1 returns for 2003 to 2012
  • T2 returns for corporations with taxation years beginning on or after January 1, 2002 and ending on or before October 31, 2012
  • T3 returns for 2003 to December 31, 2012
  • Taxprep Forms 2010 and 2011

Easy access to the software you need. Simply install any program from the DVD onto your hard drive.

Maximum efficiency and full compliance. All archived Taxprep programs are the original versions, guaranteeing the authenticity of tax calculations as well as full compliance with government filing requirements.

Additional resources right at your fingertips. For your convenience, Guides, Release Notes, Frequently Asked Questions and Troubleshooting information are included in the 2013 Taxprep Archives DVD.

Certified by Canada Revenue Agency.

Access to technical and tax support. Taxprep Archives technical and tax support is available for clients with an active licence for the products they need assistance with.

The Taxprep Archives technical and tax support is only offered to CCH clients holding an active licence for the product concerned. Furthermore, technical support is only offered to clients whose computer system meets the program’s requirements. As for tax support, it is limited to questions relating to the use of forms in the program and excludes any form of tax law interpretation.

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


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

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

David J. Cartano, J.D.

Analyzes all the tax laws applicable to individual retirement accounts.

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

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

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

Contents Includes:

  • Introduction
  • Traditional IRA
  • Spousal IRA
  • Roth IRA
  • Coverdell Education Savings Account
  • Rollover IRA
  • Transfer IRA
  • SEP IRA
  • SARSEP IRA
  • Individual Retirement Annuity
  • Conduit IRA
  • Employer and Employee Association Trusts
  • Payroll Deduction IRA
  • SIMPLE IRA
  • Deemed IRA Under Employer Plan
  • Prohibited Transactions
  • Disclosure Statement
  • Investments
  • Bankruptcy, Tax Liens and Creditors
  • Trustees and Custodians
  • Reporting Requirements
  • Divorce and Property Settlement Agreements
  • Rulings
  • Excise Taxes and Penalties
  • ERISA
  • State Taxes
  • Taxation of Distributions
  • Premature Distributions
  • Minimum Distributions During Lifetime
  • Minimum Distributions on Death
  • Withholding Taxes
  • Foreign Beneficiaries
  • Estate Beneficiaries
  • Trust Beneficiaries
  • Charitable Beneficiaries
  • Beneficiary Designation Forms
  • Estate Taxes
The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012.


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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
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Taxation of Individual Retirement Accounts, 2013

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

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

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

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

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

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


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Revenue Recognition Guide (2015) (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 10:50:29 GMT

Author: Scott A. Taub, CPA

Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

  • A Brief Survey of Revenue-Related Literature
  • General Principles
  • Multiple-Deliverable Revenue Arrangements
  • Product Deliverables
  • Service Deliverables
  • Intellectual Property Deliverables
  • Miscellaneous Issues
  • Contract Accounting
  • Software — A Complete Model
  • Presentation
  • Disclosures
  • Future Expectations
9780808038948    6" x 9"      600 pages

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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.)
Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)
Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.)
Tax Planning for Troubled Corporations (2015) (U.S.)
U.S. Master Depreciation Guide (2015) 

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Revenue Recognition Guide (2014) (U.S.)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 11:07:03 GMT

Author: Scott A. Taub, CPA

Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

- Brief Survey of Revenue-Related Literature
- General Principles
- Multiple-Deliverable Revenue Arrangements
- Product Deliverables
- Service Deliverables
- Intellectual Property Deliverables
- Miscellaneous Issues
- Contract Accounting
- Software: A Complete Model
- Presentation
- Disclosures
- Future Expectations

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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)

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Provincial Tax Reporters - All Provinces & Territories

By www.cch.ca
Published On ::

The latest provincial tax developments with insightful commentary

No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available.

As a subscriber you receive monthly issues of:

  • British Columbia Tax Reporter
  • Alberta, N.W.T., Yukon Tax Reporter
  • Manitoba & Saskatchewan Tax Reporter
  • Ontario Tax Reporter
  • Quebec Tax Reporter
  • Atlantic Tax Reporter

Content includes:

  • Helpful, time-saving commentary on all major provincial taxes, covering every province and territory
  • New case comments in Ontario Tax Reporter on key Ontario cases
  • Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices

Bonus features:

  • News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you
  • Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan
  • Budget dispatches for every province and territory
  • Federal and provincial tax charts
  • Tables of concordance for Ontario and Quebec
  • Helpful research and reference tools

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 Provincial Tax Reporters also find these publications instrumental to their practice:

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Provincial Tax News

By www.cch.ca
Published On :: Mon, 27 May 2013 13:48:42 GMT

Timely articles written by experienced tax professionals

Stay up to date with the latest tax developments for all Canadian provinces and territories in one electronic newsletter.

Each monthly issue includes a listing of recent bills, regulations, case law decisions, bulletins and forms, along with practical articles on timely topics written by high-profile practitioners.

Provincial Tax News is free to subscribers of any CCH Provincial Tax Reporter: British Columbia Tax Reporter, Alberta & Territories Tax Reporter, Manitoba & Saskatchewan Tax Reporter, Ontario Tax Reporter, Quebec Tax Reporter, Atlantic Tax Reporter, Provincial Tax Reports – All Provinces & Territories.

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 Provincial Tax News also find these publications instrumental to their practice:

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


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Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition

By www.cch.ca
Published On :: Mon, 18 Nov 2013 15:49:13 GMT

Published: August 2009


Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD.

Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study.

The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed.

With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people.


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


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Privacy and Data Security Law Deskbook

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

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

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

  • Marketing efforts – including standards governing online behavioral advertising and targeted marketing
  • Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant
  • Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes
  • Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries
  • Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act
  • Government surveillance – including the latest developments in warrantless wiretapping
  • Social networking – including the FTC's current approach

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

  • Navigate the various breach notification requirements in the more than 45 states that have such laws in place
  • Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions
  • Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad

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


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Multistate Corporate Tax Guide, 2015 Edition (2 volumes)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 13:45:04 GMT

Authors: John C. Healy, MST, CPA,, and Michael S. Schadewald, Ph.D., CPA

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. 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.

A free link to the PDF of the Multistate Corporate Tax Course 2014 will be included.

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
  • Part 10. Payment of Tax
  • Part 11. Filing Requirements
  • Part 12. Other Administrative Issues
Volume II:  Sales/Use Tax
  • Part 1. Nexus
  • Part 2. Tax Base and Rates
  • Part 3. Administration
  • Part 4. Local Taxes
9780808038900     8-1/2" x 11"     2,200 pages

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Multistate Guide to Estate Planning (2015) (w/CD)
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Multistate Corporate Tax Guide, 2014 Edition (2 volumes)

By www.cch.ca
Published On :: Mon, 24 Sep 2012 13:38:18 GMT

Authors:  John C. Healy, MST, CPA, and 
                 Michael S. Schadewald, Ph.D., CPA

The 2014 Multistate Corporate Tax Guide 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.

A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 is now included.

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
 Part 10. Payment of Tax
 Part 11. Filing Requirements
 Part 12. Other Administrative Issues

Volume II
 Sales/Use Tax
 Part 1. Nexus
 Part 2. Tax Base and Rates
 Part 3. Administration
 Part 4. Local Taxes
 Appendix
 Index

Related Products

State Tax Handbook (2014)
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Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Maryland
Michigan
Texas
U.S.

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

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

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

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

  • Solutions to real-life M&A problems as they arise in negotiations
  • Step-by-step analysis of typical and non-typical mergers transactional permutations
  • Checklists, flow charts, and other at-a-glance mergers practice materials

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

  • A complete document structured to embody your client's M&A interests
  • Clauses addressing a wide variety of specific mergers situations
  • Specific language for even the smallest mergers and acquisitions variations you're likely to encounter
  • Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements

Mergers, Acquisitions, and Buyouts is recently updated with:

  • New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations
  • New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements
  • New mergers legislation, M&A regulations, rulings, and court decisions impacting M&A transactions

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


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Knowledge-Based Compilations & Reviews, 2013

By www.cch.ca
Published On :: Thu, 14 Jun 2012 15:55:02 GMT

(Formerly known as Compilations and Reviews)

Provides practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It reduces the technical language of official pronouncements to easy-to-read, easy-to-understand advice and procedures and is designed to help the CPA enhance the quality of his or her practice.

The book includes an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement, discusses and illustrates the procedures that need to be performed, describes the preparation of the CPA's engagement report, discusses management-use-only compilations, and addresses special engagements such as OCBOA-based financial statements and partnership financial statements. This comprehensive resource also deals with topics ranging from attestation standards for review engagements that do not involve financial statements to financial forecasts and projections.

Compilations and Reviews contains an appendix that assists CPAs in determining what procedures should be performed and what approach should be used in order to perform an efficient compilation or review engagement. Throughout, the guide features numerous checklists, questionnaires, workpapers, sample correspondence, and sample reports that take the auditor through an engagement from the initial evaluation of a client to the issuance of the auditor's report.

A free companion CD-ROM that contains all these knowledge-based tools, which can be modified by practitioners to suit their needs.
 
PART 1: Compiled and Reviewed Financial Statements 

  • Overview of Compiled and Reviewed Financial Statements
  • Professional Standards of the CPA and the Firm
  • Accepting the Engagement
  • Performing the Compilation Engagement
  • Performing the Review Engagement
  • Completing the Engagement
  • The Accountant's Report

PART II: Specialized Engagements

  • Management-Use-Only Compilation Engagements
  • OCBOA Financial Statements
  • Personal Financial Statements
  • Sole Proprietorship Financial Statements
  • Partnership Financial Statements
  • S Corporation Financial Statements
  • Limited Liability Companies and Partnerships, Not-for-Profit Organizations, and Governmental Entities: Compilation and Review Engagements

PART III: Other Engagements

  • Prescribed Forms: Compilation Engagements
  • Specified Elements, Accounts, or Items of a Financial Statement
  • Pro-Forma Financial Information
  • Attestation Standards

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


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    Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013)

    By www.cch.ca
    Published On :: Thu, 14 Jun 2012 15:49:56 GMT

    Author: Rosalee Hacker, CPA

    This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report.

    This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services."

    • Part I is applicable to all audit, compilation, and review engagements of common interest realty associations;
    • Part II is applicable to audit engagements; and
    • Part III is applicable to compilation and review engagements.

    This book consists of 33 chapters and covers all major audit, compilation, and review topics.

    TABLE OF CONTENTS

    Part I:  Common Interest Realty Associations

    Chapter 1:  Industry and Regulatory Overview
    Chapter 2:  Overview of Accounting Principles and Practices
    Chapter 3:  Financial Accounting and Reporting Considerations

    Part II:  Audit Engagements

    Chapter 4:   Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology
    Chapter 5:   Financial Statement Assertions, Audit Evidence, and Audit Documentation
    Chapter 6:   Pre-Engagement Procedures and Audit Planning
    Chapter 7:   Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment
    Chapter 8:   Assessing the Risks of Material Misstatement
    Chapter 9:   Performing Audit Procedures in Response to Assessed Risks
    Chapter 10:  Extent of Audit Procedures and Sampling
    Chapter 11:  Analytical Procedures
    Chapter 12:  Cash
    Chapter 13:  Investments in Securities, Derivative Instruments, and Hedging Activities
    Chapter 14:  Receivables and Revenues
    Chapter 15:  Property and Equipment
    Chapter 16:  Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets
    Chapter 17:  Accounts Payable
    Chapter 18:  Payroll and Other Liabilities
    Chapter 19:  Income Taxes
    Chapter 20:  Debt Obligations
    Chapter 21:  Equity
    Chapter 22:  Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements
    Chapter 23:&nb

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    Investment Planning Answer Book, (2013) (U.S.)

    By www.cch.ca
    Published On :: Fri, 31 May 2013 13:05:13 GMT

    Author: Jay L. Shein

    This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, it will provide you with practical information to assist clients in achieving their financial goals.

    1. Investment Planning Essentials
    2. Investment Tools and Vehicles
    3. Introduction to Portfolio Theory and Asset Allocation
    4. Portfolio Strategy and Design
    5. Asset Allocation Methodology
    6. Risk Adjusted Measures of Return
    7. Portfolio Opportunity Distributions
    8. Tax Efficient Strategies
    9. Alternative Investment Strategies
    10. Mutual Funds
    11. Behavioral Finance
    12. Monte Carlo Simulation
    13. Value at Risk (VAR)
    14. Total Return Trust
    15. Software, Technology, and Materials for Investing
    16. Software, Technology, and Materials for Investment Research
    17. Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence
    18. Absolute Return Versus Relative Return
    19. Portfolio Monitoring, Rebalancing and Changing
    20. Investment Statistical Concepts and Evaluation Methods

    504 pages

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


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    v

    Investment Planning Answer Book (2012)

    By www.cch.ca
    Published On :: Thu, 14 Jun 2012 15:42:25 GMT

    This Guide focuses on advising clients as to the available investment options at various stages of life and income level.  It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, Investment Planning Answer Book will provide CPAs, financial planners, and trustees with practical information to assist clients in achieving their financial goals.

    1.   Investment Planning Essentials 
    2.   Investment Tools and Vehicles
    3.   Introduction to Portfolio Theory and Asset Allocation
    4.   Portfolio Strategy and Design
    5.   Asset Allocation Methodology
    6.   Risk Adjusted Measures of Return
    7.   Portfolio Opportunity Distributions
    8.   Tax Efficient Strategies
    9.   Alternative Investment Strategies
    10.  Mutual Funds
    11.  Behavioral Finance
    12.  Monte Carlo Simulation
    13.  Value at Risk (VAR)
    14.  Total Return Trust
    15.  Software, Technology, and Materials for Investing
    16.  Software, Technology, and Materials for Investment Research
    17.  Investment Manager, Mutual Fund, and Hedge Fund Search  Selection and Due Diligence
    18.  Absolute Return Versus Relative Return
    19.  Portfolio Monitoring, Rebalancing and Changing
    20.  Investment Statistical Concepts and Evaluation Methods

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


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