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      March 2006
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Features
 
  Eighty years and counting
As the profession looks to keep abreast of changes, there are a number of octogenarians enlightened by a lifetime in the trenches and still in the thick of things who bring a unique perspective on the future of chartered accountants
By Robert Colapinto


Vanilla or rocky road?
While the derivatives debate rages on — from those who fear they will lead to a financial and economic Armageddon to those who swear derivatives bring stability to the banking system — the number of products is growing at a dizzying rate
By Yan Barcelo



Upfront
 
Technovations Microsoft Comfort Curve Keyboard 2000 • Dell Latitude X1 Notebook • Nikon Coolpix P1

People When Jay Kelman doles out tax planning advice, you can have lots of faith in it. The Toronto rabbi and CA’s approach to business and investing issues comes from an ethical perspective

News and trends Late FCA honoured on postage stamp Staff may be divulging secrets Bringing home the gold Corporate fraud still flourishing A new kind of brain drain? News from the profession

Numbers game

Ask an expert I spy

Book value <em>Indispensable: How to Become the Company That Your Customers Can’t Live Without</em> <em>IT Portfolio Management: Step-By-Step</em>

Findings Counting the audits

As quoted Border lines

Going concern Calven Iwata, CA
President & CEO
Sinclair Technologies Inc..


Regulars
 
  Taxation Face-lift for the process: developments in the Canada-US competent authority
By Greg Noble and Bob Turner

Finance Joint development: the IASB/FASB work on a framework for principles-based, global financial reporting standards
By Ian Hague

Technology Leadsheets to spreadsheets: a look at Canadian electronic working-paper software to automate the file preparation process
By Ray Desjardins

Assurance Age of consent: Ontario’s new securities regulations mean new legal liabilities for auditors and new AASB guidance
By Don Jeffreys and John Kirkwood

Education Accounting value: recent academic research documents the benefits of high-quality financial reporting
By Wendy Schultz and Michael Welker


COLUMNS
 
Letters to the editor
Inside out The derivatives debate
Off the record Dividends revisited
Netwatch Are you in the loop?
Test drive Business Solutions gets rebranded
Outlook A model no more