re Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re 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: GST Reporter Window on GST/HST Canadian Tax Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re ProSystem fx Tax for U.S. tax returns By www.cch.ca Published On :: Wed, 18 Jun 2014 11:04:50 GMT When you need to complete a U.S. tax return, put the power of Wolters Kluwer tax software to work for you with ProSystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State). Used by more than 2/3 of the top 30,000 U.S. firms Used by nearly 50% of the top Canadian accounting firms Features: Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8938, 8833, 8858, FBAR 114 and 114A, etc. The best system and tax support in the industry! Even during tax season, our customer support is always there when needed! Complete e-filing modules – including MeF. You can e-file from Canada all e-fillable forms (not just compulsory ones) including FBAR forms 114 and 114A. Works from local installation or from Wolters Kluwer’s servers. Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation Displays prior-year amounts on screen Free electronic conversion of client data from most popular U.S. tax packages - in your office. Flexible data entry Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry Classroom-quality interactive training via the Internet More field or form-specific help than any other tax program Links to explanations on IntelliConnect Previous year archives and Network options are also available. For orders received before December 1st 2014, 2013 disk will be sent immediately free of charge. Highlights Automatic calculations, overrides, complete diagnostics, and optimizations are available for every type of U.S. return. Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR) Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F) Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns including 8865 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re ProSystem <em>fx</em> Tax: for U.S. Tax Returns By www.cch.ca Published On :: Mon, 30 Apr 2007 13:50:05 GMT When you need to complete a U.S. tax return, put the power of CCH tax software to work for you with Prosystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State). Used by 65% of the top 30,000 U.S. firms Used by nearly 50% of the top Canadian accounting firms Features include: Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8833, etc. The best system and tax support in the industry! Even during tax season, our customer support is always there when needed! Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation Displays prior-year amounts on screen Complete efiling modules Free electronic conversion of client data from most popular U.S. tax packages - in your office. Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry Classroom-quality interactive training over the Internet More field or form-specific help than any other tax program Links to explanations on IntelliConnect Highlights Automatic calculations, overrides, diagnostics, and optimizations are available for every type of U.S. return. Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR) Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F) Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns Fiduciary (1041) - Easily handles compliance requirements while offering complete presentation flexibility for all major types of estates and trusts Estate & Gift (706/709) - Handle all your estate and gift tax returns, with the features and capabilities you've come to expect from the industry leader - CCHIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
re 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. Full Article
re Preparing Your Tax Returns - Tax Guides By www.cch.ca Published On :: Wed, 22 Oct 2014 15:33:53 GMT Realizing the best tax outcomes for your clients isn't a game of chance. That's why tax professionals who need to keep pace with the latest changes put their money on Preparing Your Tax Returns to deliver valuable insights, how-to advice and time-saving efficiency. Online or in print, Canada's bestselling tax preparation guides will keep you at the top of your game. More topics in detail than any other guides Easy-to-understand format that allows for quick searches Step-by-step instructions and straightforward answers References to CRA documents, legislation and cases Numerous illustrative examples and specific question and answer sections The online versions are conveniently linked with your Cantax® and Taxprep® software. You can automatically preview relevant content in the return with the power of IntelliConnect®. One click takes you to the information you need, without ever leaving the return you're working on. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Oil Spill Intelligence Report By www.cch.ca Published On :: Wed, 13 Aug 2014 10:10:45 GMT Since 1978, the Oil Spill Intelligence Report (OSIR) has been known for its timely, comprehensive, worldwide coverage of developments in every aspect of the oil spill world: coverage of oil spills worldwide, contingency planning, cleanup and control equipment, scientific research, prevention efforts, international treaties, conferences and courses, training and drills, spill legislation and litigation, and publications and reports. Features & Benefits: Keep alerted to oil spills worldwide as they happen, with eyewitness reports from our global network of experts. Take advantage of valuable spill information resources, including reports, directories, and training films – OSIR tells you what is available and how to get it. Find out about the most effective contingency plans worldwide so you can incorporate the best ideas into your own plans and actions. Understand the significance of new oil spill-related technology so you can take advantage of the latest developments in spill cleanup and control equipment and services. Avoid noncompliance fines and costly damage suits by keeping up-to-date and understanding new rules and regulations, legislation, and court decisions. Avoid pitfalls and mistakes by learning what went right and what went wrong with each spill cleanup and response effort. Keep abreast of the latest trends in dispersant use, bioremediation, in-situ burning, and more. Get advance notice of valuable contract opportunities. Keep informed about important meetings, seminars, and conferences, and stay on top of important developments with follow-up reports, even if you can't attend. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:16:35 GMT Available: February 2012 A comprehensive resource for all those who work with sales and use tax issues in New York. It provides full text of the New York State tax laws concerning sales and use taxes - Articles 1, 8, 28, 29, 37 and 41, as well as related New York City provisions - Chapters 1 and 20 of the NYC Administrative Code. Also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM). This Edition presents the law and regulations as amended through January 1, 2012. Key legislative and regulatory changes from the previous year are described in a special Highlights section for at-a-glance review and are also incorporated in place throughout the text. To help pinpoint information quickly and easily, this volume also provides Finding Lists of law sections, regulations and TSBMs, as well as a list of Tax Law Sections Amended in 2011. Related Products of Interest - New York State Corporation Tax Law and Regulations (As of January 1, 2012) - New York State Personal Income Tax Law and Regulations (As of January 1, 2012) - Guidebook to New York Taxes (2013) - State Tax Handbook (2013) - California Income Tax Laws and Regulations Annotated (2012) CCH's Guidebooks to State Taxes 2013: - California - Connecticut - Florida - North Carolina - Ohio Taxes - Pennsylvania - Illinois - New Jersey - Massachusetts - Maryland - Michigan - Texas If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re New York State Sales and Use Tax Law and Regulations By www.cch.ca Published On :: Thu, 21 Mar 2013 10:36:40 GMT This book provides full text of the New York State tax laws concerning sales and use taxes - Articles 1, 8, 28, 29, 37 and 41, as well as related New York City provisions - Chapters 1 and 20 of the NYC Administrative Code. Also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM). This Edition presents the law and regulations as amended through January 1, 2014. Key legislative and regulatory changes from the previous year are described in a special Highlights section for at-a-glance review and are also incorporated in place throughout the text. Related Products New York Residency and Allocation Audit Handbook (2014) New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide, Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re New York State Personal Income Tax Law and Regulations (As of January 1, 2014) By www.cch.ca Published On :: Thu, 19 Dec 2013 15:23:26 GMT This comprehensive reference provides full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2014. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. Related Products New York Residency and Allocation Audit Handbook (2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re New York State Personal Income Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:26:32 GMT Reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2013. Key legislative changes from the previous year affecting NY State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re New York State Personal Income Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:10:42 GMT Available: March 2012 An authoritative source of essential information for those who work with personal income tax issues in New York. It reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2012. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011. Related books: New York State Corporation Tax Law and Regulations (As of January 1, 2012) New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) Guidebook to New York Taxes (2012) State Tax Handbook (2012) California Income Tax Laws and Regulations Annotated (2012) Guidebook to California Taxes (2012) Guidebook to Illinois Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) GuideboIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
re New York State Corporation Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:22:14 GMT Reproduces the full text of the New York State laws concerning corporation taxes - Chapter 60: Articles 9, 9-A, 13, 27, 32 and 33, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2013. Key legislative changes from the previous year affecting New York State business taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re New York State Corporation Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:03:27 GMT Available: March 2012 Provides an authoritative source of essential information for those who work with corporation tax issues in New York. It reproduces the full text of the New York State laws concerning corporation taxes -- Chapter 60: Articles 9, 9-A, 13, 27, 32 and 33, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2012. Key legislative changes from the previous year affecting New York State business taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011. Related Products of Interest - New York State Personal Income Tax Law and Regulations (As of January 1, 2012) - New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) - Guidebook to New York Taxes (2013) - State Tax Handbook (2013) - California Income Tax Laws and Regulations Annotated (2012) CCH's Guidebooks to State Taxes 2013: - California - Connecticut - Florida - North Carolina - Ohio Taxes - Pennsylvania - Illinois - New Jersey - Massachusetts - Maryland - Michigan - Texas If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT Authors: Paul R. Comeau, Esq., Mark S. Klein, Esq. and Timothy P. Noonan, Esq. This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states. An Overview of New York's Residency Rules An Overview of New York's Nonresident Income Allocation Rules Audit Issues: How to Handle (or Avoid) a NY Residency Audit Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More - A Lot More - Than Just Taxes New York's Withholding Guidelines A State-by-State Tax Guide for Former New Yorkers Appendix I Nonresident Audit Guidelines Appendix II Nonresident Allocation Guidelines Appendix III Criminal Prosecution of Tax Fraud Cases-Guidelines Appendix IV Withholding Tax Field Audit Guidelines Related Products New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article
re Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition By www.cch.ca Published On :: Tue, 26 Jul 2011 09:35:43 GMT Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members. BONUS! with your purchase of the new Nathan’s Company Meetings 10th Edition you will receive: FREE eBook in PDF format FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M. Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them. Unlimited access to the recorded Webinar is also included and available after December 19th, 2013. Why choose Nathan’s Company Meetings? This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B. Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations. It contains the most up-to-date Canadian cases as well as representative British and Australian cases Rules are easy-to-read and locate Nathan’s has been cited by the Courts in not-for-profit and business corporation cases What's New, in the 10th Edition? Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Minerals and Natural Resources Tax Issues, 2013(U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:37:53 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to taxpayers with working or operating interests in mineral properties such as oil and gas, taxpayers who receive royalty or production payments from those interests, and small producers. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as acquisition of interests in mineral properties, the deduction for the depletion of the property, and income from interests. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Operation of Oil and Gas Properties - Royalty and Production Payments from Mineral Property - Mineral Production Payments - Oil and Gas Geological and Geophysical Expenses - Intangible Drilling and Development Costs (IDC) - Deduction for Tertiary Injectants - Mine Exploration Expenses - Mine Development Expenses - Deduction for Domestic Production Activities - At-Risk Rules - Passive Activity Losses Depletion, Depreciation, and Amortization - Depletion Deductions—Economic Interest of Property - Definition of Property Subject to Depletion - Cost Depletion - Percentage Depletion - Depreciation of Improvements to Depletable Property Sale, Exchange, or Disposition - Basis in Mineral Property - Gain or Loss on Disposition of Mineral Property — Dealer Dispositions - Gain or Loss on Disposition of Coal and Iron Ore - Abandonment or Worthlessness of Mineral Property - Unitization Agreements Alternative Minimum Tax - AMT Adjustment for Exploration and Development Costs - Intangible Drilling Costs—AMT Tax Preference Item - Percentage Depletion—Tax Preference Item - AMT Credit Carryforward Tax Credits - Nonconventional Source Fuel Credit - Foreign Tax Credit - Carbon Dioxide Capture Credit Timber Income and Deduction - Gain or Loss on the Cutting of Timber - Timber Casualty LossIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
re 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. Full Article
re 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:&nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
re International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:58:12 GMT This 2014 Supplement updates the four volume, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income. The parent volume offers an all-inclusive, easy-to-follow discussion of the United States tax regime as applied to foreign transactions. It shows the practitioner how to: Structure international corporate transactions for maximum benefit. Minimize liability under applicable treaties, U.S. law, and applicable foreign law. Practice effectively within the often inconsistent web of legal authority. Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis. Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re International Sales Agreements: An Annotated Drafting and Negotiating Guide, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:43:50 GMT Published: October 2008 It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations. For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause. Table of Contents: Contents of Sample Clauses Introduction Chapter 1: Preliminary Matters Chapter 2: Drafting the Agreement Chapter 3: The Goods Being Sold Chapter 4: Trade Terms Chapter 5: Price Chapter 6: Permits, Licenses and Certificates Chapter 7: Payment Chapter 8: Delivery Chapter 9: Transfer of Title and Risk Chapter 10: Bills of Lading and Other Documents for Carriage of Goods Chapter 11: Insurance Chapter 12: Inspection Chapter 13: Warranties Chapter 14: Force Majeure and Hardship Chapter 15: Termination and Penalty Clauses Chapter 16: Intellectual Property Chapter 17: Other Obligations of the Parties Chapter 18: Dispute Resolution Chapter 19: Governing Law Chapter 20: Language Chapter 21: Miscellaneous Provisions Appendix 1: The CISG Appendix 2: UNIDROIT Principles of International Commercial Contracts Appendix 3: The Principles of European Contract Law If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 11:04:05 GMT Robert J. Peroni, Coordinating Editor; Richard C. Pugh, Contributing Editor; Charles H. Gustafson, Contributing Editor; Compiled by a team of distinguished law professors, this book serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, it is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Reflects all legislation and regulations enacted or adopted on or before June 1, 2014. Includes CD of entire contents of book. 7-1/2" x 10" 2,448 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2013-2014 Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 12:56:53 GMT Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson The authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. Reflects all legislation and regulations enacted or adopted on or before June 1, 2013. Includes CD of entire contents of book. 2,448 pages Related Products Practical Guide to U.S. Taxation of International Transactions (9th Edition) 2013 U.S. Master Tax Guide + the Legislative Update Combo INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:23:14 GMT Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson In this comprehensive and easy-to-use volume, authors have selected provisions of the IRC and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. The 2012-2013 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2012. The book includes a CD of entire contents of book. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re International Arbitration and Forum Selection Agreements: Drafting and Enforcing, 4th Edition By www.cch.ca Published On :: Mon, 30 Sep 2013 11:03:57 GMT Published: May 2013 International Arbitration and Forum Selection Agreements: Drafting and Enforcing, 4th Edition is a concise, practical primer on the fundamentals of drafting and enforcing arbitration agreements and other dispute resolution clauses. It offers model arbitration and forum selection clauses for international contracts and explains the advantages and disadvantages of different approaches. Table of contents: Chapter 1 – Planning For International Dispute Resolution Chapter 2 – Drafting International Forum Selection Clauses Chapter 3 – Drafting International Arbitration Agreements Chapter 4 – Enforcing International Forum Selection Agreements Chapter 5 – Enforcing International Arbitration Agreements Chapter 6 – Enforcing Foreign Judgments Chapter 7 – Enforcing International Arbitral Awards Chapter 8 – Drafting And Enforcing Choice-Of-Law Clauses Appendices The book is an essential resource for any international practitioner or corporate counsel engaged in international matters. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re International Accounting/Financial Reporting Standards Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:01:49 GMT Authors: David Alexander, Professor of Accounting & Finance and Simon Archer Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Balance Sheet Date Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment Part III: Industry-Specific Standards Agriculture Insurance Contracts Mineral Resources: Exploration and Evaluation 9780808039242 6" x 9" 696 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) GAAS Guide, 2015 (with CD-ROM) (U.S.) Full Article
re International Accounting/Financial Reporting Standards Guide (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:48:55 GMT Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets -Full Article
re International Accounting/Financial Reporting Standards Guide (2013) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:48:17 GMT Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets - Related-Party Disclosures - Revenue - Segment Reporting - Share-Based Payment Part III: Industry-Specific Standards - Agriculture - Insurance Contracts - Mineral Resources: Exploration and Evaluation Related Products of Interest - Revenue Recognition Guide (2013) (U.S.) - GAAP Guide, 2013 (U.S.) - GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) - Governmental GAAP Guide, 2013 (U.S.) - Governmental GAAP Practice Manual (2013) (U.S.) - Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2012) (U.S.) - Knowledge-Based Audits, Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013) - Knowledge-Based Compilations & Reviews, 2013 - Financial Accounting and Reporting, 2012 - GAAP Financial Statement DisclosuIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
re INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2014 Edition) By www.cch.ca Published On :: Fri, 30 May 2014 10:59:36 GMT 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, 2013. Presented in a reader-friendly format, with an expanded page size 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. 7-1/2" x 10" 5,296 pages Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) By www.cch.ca Published On :: Thu, 21 Mar 2013 13:29:33 GMT 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, 2013 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.
re INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2011 Edition) By www.cch.ca Published On :: Tue, 21 Jun 2011 15:59:28 GMT Available: June 2011 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, 2011 Reader-friendly format Expanded page size and larger type fonts Two-volume format. 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: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns U.S. INCOME TAX REGULATIONS, Winter 2011 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) By www.cch.ca Published On :: Thu, 18 Sep 2014 08:23:46 GMT 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 31, 2014. 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. 9780808039471 7-1/4" x 10" 4,968 pages Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2014 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:43:28 GMT 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 31, 2013. CCH's Internal Revenue Code 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. Still available: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Summer 2013) Related Products U.S. Master Tax Guide (2014) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:00:03 GMT 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 statutory tax changes enacted as of December 31, 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 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. You might also be interested in the summer edition. Related Products - U.S. Master Tax Guide (2013) - Income Tax Regulations (Winter 2013) (U.S.) - The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.) - Foreign Bank Account Reporting (FBAR) Compliance Guide - INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Internal Revenue Code: Income, Estate, Gift, Employment By www.cch.ca Published On :: Wed, 26 Sep 2012 07:20:30 GMT 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 31, 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 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 Products of Interest - U.S. Master Tax Guide (2013) - Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) - Income Tax Regulations (Winter 2013) (U.S.) - The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.) - Foreign Bank Account Reporting (FBAR) Compliance Guide - INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Income Tax Regulations, Summer 2014 Edition (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 09:21:51 GMT Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. This new edition will include all income tax regulations issued through May 1, 2014 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Income Tax Regulations, Summer 2013 Edition (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 13:35:11 GMT Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. Includes all income tax regulations issued through May 1, 2013. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Income Tax Regulations, Summer 2012 Edition (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 10:28:23 GMT Available: Late June 2012 Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. - Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. - All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. - Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. Includes all income tax regulations issued through May 1, 2012 . Related books: INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 08:28:29 GMT Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. Include all regulations issued through November 1, 2014 and will be available for shipping in December, 2014. 9780808039402 6-1/4" x 9-1/8" 14,144 pages Related Products: U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) >Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Income Tax Regulations (Winter 2014 Edition), December 2013 (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:38:47 GMT Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. This new edition will include all regulations issued through November 1, 2013. Still available: Income Tax Regulations (Summer 2013) Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Income Tax Regulations (Winter 2013) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 09:45:51 GMT Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. This new edition will include all regulations issued through November 1, 2012 and will be available for shipping late in December/early January. You might be interested in: - U.S. Master Tax Guide (2013) - Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) - Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Summer 2013) - Income Tax Regulations (Winter 2013) (U.S.) - The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.) - Foreign Bank Account Reporting (FBAR) Compliance Guide - INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re GST/HST and Real Property in Canada, 3rd Edition By www.cch.ca Published On :: Thu, 04 Sep 2008 15:21:04 GMT Written by one of Canada's most respected practitioners in the area of commodity taxation, this new edition has been highly anticipated. First published in 2001, then in 2004, and most recently in 2008, this edition has been extensively revised andupdated. GST/HST and Real Property in Canada is an excellent quick reference book that outlines how the rules of GST/HST treat real property transactions in Canada. This book is an essential resource for practitioners involved in real estate transactions or commodity taxation.Topics covered: Taxable supplies of real property Exempt supplies of real property GST/HST rules depending on how the ownership of property is held Special Situations such as repossessions and seizures, elections GST/HST rate changes Table of Contents (subject to change)Chapter 1: Definitions 1.1 – Builder 1.2 – Business 1.3 – Capital Property 1.4 – Commercial Activity 1.5 – Fair Market Value 1.6 – Person 1.7 – Personal Property 1.8 – Property 1.9 – Real Property 1.10 – Recipient 1.11 – Residential Complex 1.12 – Residential Unit 1.13 – Sale 1.14 – SupplyChapter 2: Taxable Supplies of Real Property 2.1 – General Principle 2.1.1 – Timing of Payment of Tax 2.1.2 – Collection and Remittance of Tax 2.1.3 – Place of Supply 2.1.4 – Service in Respect of Supplies of Real Property 2.1.5 – Deposits 2.2 – Sales of New Residential Housing 2.2.1 – Adjustments to Purchase on Closing 2.3 – New Housing Rebates 2.3.1 – Rebate for New Housing 2.3.2 – Rebate for Cooperative Housing 2.3.3 – Rebate for Owner-Built Homes 2.3.4 – Rebate to Owner or Lessee of Land Leased for Residential Purposes 2.4 – New Residential Rental Property Rebate 2.4.1 – Rebate for New Residential Properties 2.4.2 – Temporary Rentals before Sale 2.4.3 – Land Leased for Residential Purpose 2.4.4 – Administration of the Rebate 2.5 – PST Transitional New Housing Rebate 2.6 – Development of Residential Real Property 2.6.1 – Renovations and Self-Supplies 2.6.2 – Substantial Renovation 2.6.3 – Non-Substantial Renovation 2.6.4 – Planning Point 2.6.5 – Substantial Completion 2.6.6 – Self-Supply of Single Unit Residential Complex or Residential Condominium Unit 2.6.7 – Self-Supply of Residential Condominium Unit 2.6.8 – Self-Supply of Multiple Unit RIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
re GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:10:53 GMT This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. This volume contains accounting principles, financial reporting presentation requirements, required and recommended disclosures, and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting. The book also comes with a free companion CD-ROM that contains an electronic version of the book. The 2013 GAAP Handbook covers the following topics: PART I: FINANCIAL STATEMENTS PART II: MAJOR ACCOUNTING AREAS AND REPORTING PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS PART IV: GAAP IN SPECIALIZED INDUSTRIES If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:43:05 GMT The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium. This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. The book also comes with a free companion CD-ROM that contains an electronic version of the book. PART I: FINANCIAL STATEMENTS Reporting, Presentation, and Disclosures for the Income Statement Revenue Recognition Balance Sheet Reporting and Disclosures: Assets Balance Sheet Presentation and Disclosures: Liabilities Balance Sheet Reporting: Stockholders' Equity Statement of Cash Flows Other Financial Statement Types and Related Items Disclosures PART II: MAJOR ACCOUNTING AREAS AND REPORTING Accounting Changes and Error Corrections Investments in Equity and Debt Securities Business Combinations Consolidation Leases Pension Plans and Other Postretirement Benefit Plans Income Tax Accounting PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS Foreign Currency Translation and Transactions Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting, Reporting, and Disclosures International Financial Reporting Standards: An Examination of Accounting Convergence PART IV: GAAP IN SPECIALIZED INDUSTRIES Accounting in Specialized Industries 9780808038801 7" x 10" 1,800 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
re GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2013-2014 (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 14:58:39 GMT Author: George Georgiades, CPA, Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Over 750 examples of realistic sample footnote disclosures to assis in the preparation of financial statements for an audit, a review, or compilation engagement. Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. This Manual is arranged into the following major parts, consistent with the Codification’s broad structure: Part 1 General Principles (Topic Codes 100s) Part 2 Presentation (Topic Codes 200s) Part 3 Assets (Topic Codes 300s) Part 4 Liabilities (Topic Codes 400s) Part 5 Equity (Topic Codes 500s) Part 6 Revenue (Topic Codes 600s) Part 7 Expenses (Topic Codes 700s) Part 8 Broad Transactions (Topic Codes 800s) Part 9 Other Each chapter consists of the following parts: Executive Summary. Authoritative Accounting Literature. Disclosure and Key Presentation Requirements. Examples of Financial Statement Disclosures. The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05. Part I General Principles Part II Presentation Part III Assets Part IV Liabilities Part V Equity Part VI Revenue Part VII Expenses Part VIII Broad Transactions Part IX Other Accounting ResouIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
re GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:28:32 GMT George Georgiades, CPA Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, then modify it as necessary. Also included is a financial statement disclosures checklist (annual and interim) that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed. This Manual is arranged into the following major parts, consistent with the Codification’s broad structure: Part 1 General Principles (Topic Codes 100s) Part 2 Presentation (Topic Codes 200s) Part 3 Assets (Topic Codes 300s) Part 4 Liabilities (Topic Codes 400s) Part 5 Equity (Topic Codes 500s) Part 6 Revenue (Topic Codes 600s) Part 7 Expenses (Topic Codes 700s) Part 8 Broad Transactions (Topic Codes 800s) Part 9 Other Current through FASB Accounting Standards Update No. 2014-05, Service Concession Arrangements. 6" x 9" 848 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/FIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
re GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2012-2013 By www.cch.ca Published On :: Fri, 15 Jun 2012 13:29:01 GMT Author: George Georgiades, CPA Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Also included is a financial statement disclosures checklist. Part 1 General Principles (Topic Codes 100s) Part 2 Presentation (Topic Codes 200s) Part 3 Assets (Topic Codes 300s) Part 4 Liabilities (Topic Codes 400s) Part 5 Equity (Topic Codes 500s) Part 6 Revenue (Topic Codes 600s) Part 7 Expenses (Topic Codes 700s) Part 8 Broad Transactions (Topic Codes 800s) Part 9 Other Each chapter consists of the following parts: Executive Summary. Authoritative Accounting Literature. Disclosure and Key Presentation Requirements. Examples of Financial Statement Disclosures The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05. CONTENTS: Part I General Principles Part II Presentation Part III Assets Part IV Liabilities Part V Equity Part VI Revenue Part VII Expenses Part VIII Broad Transactions Part IX Other Accounting Resources on the Web Cross-Reference to Original Pronouncements Index CD-ROM Instructions If you would like more details about this product, or would like to order a copy online, please click here. Full Article
re Forensic and Investigative Accounting Casebook (1st Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:44:52 GMT Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States. Each case: lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations; provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure; is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why. 350 pages Related Products Forensic - Bundle Book and Casebook - 4441 + 5818 Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
