Instrumental section

Article Abstract:

The Accounting Standards Board of the Canadian Institute of Chartered Accountants finally recognized new Handbook Section 3860 for the disclosure and presentation of financial instruments last May 1995. Under this section, the definitions of financial instrument, financial asset, financial liability and equity instrument cover a comprehensive list of primary and derivative instruments. The provisions exempt interests in subsidiaries, in entities under significant influence and in joint ventures, and employers' obligations under employee stock option and stock purchase plans. The section takes effect starting Jan. 1, 1996.

Standards, Accounting and auditing, Financial instruments, Canadian Institute of Chartered Accountants

---

Impressions from the conference circuit

Article Abstract:

The Science Fiction Research Assn. (SFRA) and the International Assn. for the Fantastic in the Arts (IAFA) organize conferences where science fiction enthusiasts meet friends, share ideas and take advantage of opportunities for intellectual development. The SFRA holds annual conferences with 80 to 150 participants, where important scholarly awards are also presented. The IAFA sponsors the yearly International Conference on the Fantastic in the Arts, which draws hundreds of participants and offers panel discussions, paper sessions, readings, exhibits, film screenings and other events.

Conferences, meetings and seminars, Associations, Science fiction, Science fiction societies

---

What's Up at ARMA?

Article Abstract:

Records management and management development will be the major seminar topics at the Association of Records Management and Administrators' conference in October 1983. 'Emerging Information Economy' is the theme. Exhibits will cover the entire spectrum of office automation products.

Trade shows, Office automation, Records management, Trade Show

Similar abstracts:

• Abstracts: NOMDA Was Indeed Singing Products Praise. What's Doing at NOMDA? NCC Was Indeed at 'Hotbed' of Future Visions
• Abstracts: Technology Update
• Abstracts: Systems in Action. part 9
• Abstracts: The human factor. Dolby's brand new beat. Branding room only
• Abstracts: Big Boss Bias. Who's the boss? Will the Concept Fly When the Boss Can't?

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.