TABLE OF CONTENTS | MAY-JUN 2003

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Cover by:
Tadeusz Majewski

Options to Expense
The question of whether to expense stock options has caused a rift in the accounting community along the lines of relevancy vs. reliability.
By Derek Strocher

Background Noise
For CGAs in public practice, the need to remain independent has become paramount in today's accounting landscape.
By Luis Millan

Miles of Experience
CGA Jean Aitken's quest for adventure and knowledge led her to a financial management position in Bosnia-Herzegovina.
By Scott Estes

Dialogue

Diversions

Bulletin

Communiqués

Associations

et cetera

Perspective
Transparency, Accountability and Results

News from
CGA-Canada

CyberGuide

Legal Notes: Criminal Interest
Do royalty payments made after a loan has been paid in full constitute interest on that loan?

Standards: Audit Risk
Revisions to the IAASB audit risk model require auditors to implement more stringent risk assessment procedures.

Tax Forum: Changing Tides
Recent changes to legislation concerning child support payments shifts the tax burden from the recipient to the payer, but not without some confusion.

Investing: Preferential Treatment
Investing in preferred shares may be a lucrative way to ride through market volatility.

Tax Strategy: Fruits of the Earth
Descendants of farmers may reap the rewards of their ancestors' labours when they sell their family's land.

Double Click: Private Eyes
Online profiling tools with interesting names like "cookies" and "Web bugs" may be compromising your privacy.

TABLE OF CONTENTS | MAY-JUN 2003

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