Lifting the fog on related party transactions

Article Abstract:

The Canadian Institute of Chartered Accountants has revised its standards governing the disclosure of related party transactions. Contained under Sec. 3840 of the institute's handbook, the new rules will base the measurement of transactions between related parties on whether such transactions occur as part of normal operations or when substantial changes in ownership occur.

Accounting and auditing, Related party transactions

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One solution for uncertainty

Article Abstract:

The Canadian Institute of Chartered Accountants has established new regulations on measuring uncertainty, contained under Sec. 1508 of its handbook. The rules will help make preparing financial statements more realistic. However, it will also open auditors to strong criticisms regarding write-offs.

Measurement, Financial statements, Uncertainty

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In systems we trust

Article Abstract:

Issues are presented concerning the benefits gained by business enterprises from the use of the SysTrust reliability reporting system which has been developed by the Canadian Institute of Chartered Accounts and the American Institute of Certified Public Accountants.

Data Processing Services, Data processing and preparation, Business Accounting & Financial Services, Management, Financial services, Services, Marketing, Information technology services, Business enterprises, Business reports, American Institute of Certified Public Accountants, SysTrust (Report generation software)

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