Innovations
FROM: MAR-APR 2003 ISSUE
The Latest Online
Keeping up-to-date is key to providing the best possible tax and financial planning advice. CCH Canadian Limited is now offering a product that could make that job easier. CCH Online Enhanced provides daily updates with information and analysis. Its News Tracker service delivers breaking news stories directly to subscribers via e-mail and includes a 10-day summary and 60-day archive of past news items in a searchable database. Its time tracking function allows you to track your research activities and produce a report that itemizes searches and the time spent searching, which is a handy reference and billing tool. CCH Workflow Tools are customizable to area of interest. For example, the Taxation Workflow Tools provide information on the latest legislation and tax law, while the Financial Planning Workflow Tools provide the latest information on estates, trusts, wills and retirement plans. Cost varies depending on the product. For more information or to order, contact CCH Canadian Ltd. at 416-224-2248 (Toronto); 1-800-268-4522; cservice@cch.ca; www.cch.ca.
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Anglo-Saxon and International Accounting
In his book, Comptabilité anglo-saxonne et internationale, Denis Cormier, FCGA, a professor at the Université du Québec à Montréal (UQAM), discusses the harmonization of accounting standards. The book's main goal is to familiarize readers with U.S. standards (FASB) and corresponding international standards (IAS). It also deals with disclosing information intended for a wider public, including employees, government, consumers, pressure groups and the general public, as well as investors and creditors. Environmental communication is presented as a strategic tool for businesses.
In Anglo-Saxon accounting, the question of the usefulness of information to stock markets is continually at the forefront. According to the political-contractual theory of accounting, accounting practice can only be explained based on the economic rationality of those individuals who are likely to influence the standard-setting process. Various settings favourable to strategic results management are analyzed. For more information on this book, available only in French and published by Economica – Collection Gestion, Paris, 2002, visit www.somabec.qc.ca/.
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NAFTA Revisited
As the 10th anniversary of the North American Free Trade Agreement approaches next year, the University of Alberta Press has co-published with the Center for U.S.-Mexican Studies at the University of California, San Diego, an analysis of the agreement as it stands today. NAFTA in the New Millennium explores whether the agreement between Canada, Mexico and the United States should be amended or reformed and how it might become the foundation for a Free Trade Area of the Americas (FTAA). Contributors from all three countries examine NAFTA's history, politics, economics and outlooks for future development. They address topics such as the rise of "free trade" as an idea, the occupational status and perceptions of NAFTA, immigration policy and economic integration, the need for a social development fund, prospects for dollarization, and the impact of September 11, 2001, on regional and hemispheric trade negotiations. Cost is $34.95. For ordering information, visit the University of Alberta Press Web site at www.uap.ualberta.ca.
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