HOW COMPANIES CAN MOVE BEYOND TRADITIONAL BUDGETING
By Neil Amato For more than a decade, Tim Quinn, CPA, CGMA, negotiated the tedious, back-and-forth magic of building the annual budget for Northern Quest Resort & Casino. Every year, it was the...
View ArticleCPA Magazine Online
Go to cpacanada.ca/cpamagazine for news, web-exclusive features, archives from CAmagazine and CMA magazine, and much more. Startup simplifies 3D training See Modest Tree Media’s instructional video at...
View ArticleAccountant Richard Bendell Sets the Record Straight
By Steve Brearton For Richard Bendell, something in an historic hockey series just didn’t add up. When Richard Bendell sat down on Boxing Day in 2002 to watch a video of the 1972 Canada-Soviet hockey...
View ArticleThe Reality of Intra-group Financial Assistance
By Cicelia Potgieter While Doris Lessing, British novelist, poet and playwright, had the luxury of believing that “borrowing is not much better than begging and lending with interest is not much better...
View ArticleExperts Weigh-in on Pros and Cons of Accrual Accounting
Most accounting professionals regard the accrual basis as the best way to present a government’s financial picture. Despite widespread adoption, there are still many cash-basis holdouts – and even some...
View ArticleThe Importance of Management Accounting for Professional Accountants in Business
By George W. Russell New trends and the recent development of proposed global principles have pushed management accounting into the spotlight. George W. Russell looks at the evolution in the field and...
View ArticleCapitalism Reimagined
Can a more inclusive style of economic growth help close the global gap between rich and poor? When Australian Prime Minister Tony Abbott welcomes world leaders to Brisbane for November’s G20 summit,...
View ArticleConnected Persons and the Impact on Capital Losses in South Africa
By Herman Viviers To be clogged, to be ignored, to be disregarded or to be utilised? Herman Viviers takes a closer look at the tax treatment of capital losses as a result of debt relief between...
View ArticleBuilding Blocs: The possibilities of the Trans-Pacific Partnership
By Adam Creighton What do Australia, Brunei, Canada, Mexico and New Zealand have in common? The TPP. The initials TPP mean little to most Australians and New Zealanders yet the Trans-Pacific...
View ArticleAustralian rugby on the back foot
By Anthony O’Brien As throngs of fans gather to watch the eighth Rugby World Cup this year, it’s clear that the game played in heaven is behind its rivals in Australia. The 48 matches of the Rugby...
View ArticleCIPFA members offered pathway to ICAS status
A new ICAS initiative has been launched offering CIPFA public finance accountants the benefits of membership of the world’s first professional body of accountants, and opening up the potential for them...
View ArticleICAS issues first insolvency partial authorisation
By David Menzies ICAS has issued its first insolvency practitioner authorisation under the new partial authorisation regime. The development is the latest in a number of positive advances made in the...
View ArticleNew QP position paper released
To train accountants to continue to meet the changing market needs and international standards, the Hong Kong Institute of CPAs has released the Position Paper for the CPA Qualifying Process Reform,...
View ArticleThe shape of things to come
By Cian Molloy What lies in store for the accountancy profession? Cian Molloy investigates how the profession might fare in the years ahead. Since the arrival of the first accountancy software packages...
View ArticleExcel unveils function that improves on VLOOKUP
The new XLOOKUP is not yet generally available, but it and the new XMATCH make an X-cellent set. By Liam Bastick, FCMA, CGMA Editor’s note: Microsoft announced 29 October 2019 that it has changed the...
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