TABLE OF CONTENTS | SEPTEMBER 1999
Cover photo by:
Tony Fouhse
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A Man of Distinction
David W. Rattray, FCGA, adds the John Leslie Award to his list of honors.
By Alison Arnot
E-Commerce Sweetens the Pot
(summary)
Doing business over the Internet is no longer simply a trend for techies.
By Susan King, CGA
Countdown 2000
(summary)
A final look at the state of the nation reveals a high level of Y2K readiness in Canada
.
By Jeff Buckstein, CGA
The Year of Living Cautiously
Prepare for unexpected Y2K surprises with a set of contingency strategies.
By John W. Yu, FCGA
"Driving the Future" the Western Way
A look back at EXACT '99 in Calgary.
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Viewpoint
News from CGA-Canada
CyberGuide
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Standards "Goodwill Hunting"
When companies merge, accountants should find and account for the goodwill that results. This issue is discussed in the Accounting Standards Board's
Invitation to Comment on Methods of Accounting for Goodwill and Intangibles and the G4+1's
Position Paper on Business Combinations.
Tax Forum
"Reign of Error"
Proposed civil penalties for misrepresentation threaten an accountant’s relationship with his or her client.
Legal Notes
"The Golden Rule"
The law protects confidential information, even when two parties are no longer doing business together.
Tax Strategy "Critical Conditions"
An investment in a private corporation made with RRSP funds must meet a number of conditions that are set out in the
Income Tax Act.
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