New release since 2009-09-09

Search A search can be performed using one or more criteria for all the different case studies. Select the criteria you want and click on Search. SEARCH CRITERIA Title : Author(s) ASCA, Atlantic School of chartered Accountants ICAO <All authors> Alain Lajoie, CA Alain Rodriqgue, Graduate Diploma Student Alexandra Poirier, Graduate Diploma Student Alexandre Boucher, Graduate Diploma Student - CA 2003 Alexis Xavier Naud Dubé, Graduate Diploma Student - CA 2005 Amélie Paquet, CA Amélie Loiselle, Graduate Diploma Student André Labelle, M.Fisc, CA Andréane Clermont, Graduate Diploma Student Andrée Daoust, CA Andrée Lafortune, MBA, FCA Anick Rioux, Graduate Diploma Student Anne Fortin, PhD Anne Chantal, Graduate Diploma Student Anne Mainguy, Graduate Diploma Student Anne Tremblay, CA Anne-Marie Hubert, Graduate Diploma Student Anne-Marie Lacroix, Graduate Diploma student Annick Dionne, Graduate Diploma Student Annie Brochu, Graduate Diploma Student Annie Baron, Graduate Diploma Student - CA 2003 Annie Poitras, Graduate Diploma Student - CA 2004 Annie Rioux, Graduate Diploma Student - CA 2004 Annipier Simard, Graduate Diploma Student Anthony Vallée, CA Antonello Callimaci, Ph.D, CA Audrée Ostiguy, Graduate Diploma Student Audrey Leblanc, Graduate Diploma Student Audrey Mondor, Graduate Diploma Student Brigitte Hervieu, Graduate Diploma Student Carl Brousseau, Graduate Diploma Student - CA 2003 Carl-André Hurtubise, Graduate Diploma Student - CA 2001 Caroline Beaulé, Graduate Diploma - CA 2004 Caroline Takla, Graduate Diploma Student Catherine Dufour, Graduate Dipoma Student - CA 2006 Catherine Jean, Graduate Diploma Student Catherine Deschênes, Graduate Diploma Student - CA 2005 Catherine Lippens, Graduate Diploma Student- CA 2005 Cédric Tourigny, Graduate Diploma Student - CA 2005 Chantal Bonin, Graduate Diploma Student Chantal Pinsonneault, Graduate Diploma Student - CA 2004 Chantal Bourassa, Graduate Diploma Student Chantal Pouliot, Graduate Diploma Student Chantal Viger, CA Chantale Leclerc, Graduate Diploma Student - CA 2003 Christian Gravel Christophe Anglehart, Graduate Diploma Student Claude Gilbert, CA Claude Laferrière, M.Fisc, CA Claude Laurin, PhD, CMA Claudie St-Pierre, Graduate Diploma Student - CA 2005 Claudine Brunelle, Graduate Diploma Student Claudy Caron, Graduate diploma Student - CA 2005 Colette Gauthier, FCA Colette Lagacé, CA Cynthia Paradis, Graduate Diploma Student - CA 2006 Daniel Bélanger, Graduate Diploma Student - CA 2005 Daniel Séguin, Graduate Diploma Student David Heppell, Graduate Diploma Student Delphine Prudon, Graduate Diploma Student - CA 2003 Denise Lanthier, MBA, CA Diane Bigras, CGA Diane Paul, CA Dominic Boisvert, Graduate Diploma Student - CA 2003 Dominic Fortin, Graduate Diploma Student Dominic Jacques, Graduate Diploma Student - CA 2004 Dominic Laberge, Graduate Diploma - CA 2004 Edith Deschênes, Graduate Diploma Student Edith Escobar Lopez, Graduate Diploma Student Édith Jolicoeur, Graduate Diploma Student - CA 2003 Émilie Roussel, Graduate Diploma Student Emmanuel Mercier, Graduate Diploma Student Éric Brassard, CA Éric Lavoie, Graduate diploma Student - CA 2004 Éric Richard, Graduate Diploma Student Éric Thibault, CA Évelyne Bruneau, Graduate Diploma Student Florentin Lemaire, Graduate Diploma Student - CA 2004 France Paquet, Graduate Diploma Student - CA 2004 Francis Beaudin, Graduate Diploma Student Francis Durette, Graduate student - CA 2004 Francis-Steve Charbonneau, Graduate Diploma Student François Bergeron, Graduate Diploma Student François Brouard, CA François Couillard, Graduate Diploma Student François Lavallée, Graduate Diploma Student François Richer, CA Frédéric Cloutier, Graduate Diploma Student Frédéric Rhéault, Graduate Diploma Student - CA 2005 Frédéric Ruel, Graduate Diploma student -CA 2001 Frédéric Théberge, Graduate Diploma Student Geneviève Daudelin, Graduate Diploma Student Geneviève Lafleur, Graduate Diploma Student Geneviève Lapointe, Graduate Diploma Student Giuseppina Garone, Graduate Student - CA 2006 Grégoire Geoffrion, Graduate Diploma Student - CA 2006 Guillaume Sergerie, Graduate Diploma Student- CA 2006 Guylaine Carrière, Graduate Diploma Student - CA 2004 Guylaine Duval, CA Guylaine Leclerc, CA Hélène Racine, CA, MA Hélène Thériault, Graduate diploma Student - CA 2005 Isabelle Barriault, Graduate Diploma Student Isabelle Raîche, Graduate Diploma Student Isabelle Bouchard, Graduate Diploma - - CA 2004 Isabelle Lemay, CA Isabelle Poulin, Graduate Diploma Student Jacinthe Marquis, Graduate Diploma Student Jacques Fortin, MBA, FCA Janie Bouchard Janie Roy, Graduate Diploma Student Janique Joseph, Graduate diploma Student - CA 2003 Jasmin Allard, Graduate Diploma Student Jasmine Gendron, Graduate Diploma Student - CA 2004 Jean-Charles Périgny, Graduate Diploma Student - CA 2003 Jean-François Vallée, Graduate Diploma Student - CA 2005 Jean-François Lecours, Graduate Diploma Student - CA 2004 Jean-François Saucier, Graduate Diploma Student Jean-Frédéric Bouchard, Graduate Diploma Student - CA 2006 Jean-Hugues Rioux, FCA Jean-Philippe Marquis, Graduate Diploma Student Jean-Philippe Pépin, Graduate Diploma Student - CA 2005 Jean-Philippe St-Pierre, Graduate Diploma Student Jean-Robert Lehoux, Graduate Diploma Student Jessie Caisse, Graduate Diploma Student Jessyca L'Écuyer, Graduate Diploma Student Jimmy Gagné, Graduate Diploma Student Joanie Cyr, Graduate Diploma Student Joannie Routhier, Graduate Diploma Student Jocelyne Gosselin, FCA Jonathan Chicoine, Graduate Diploma Student Jonathan Clavet, Graduate Diploma Student - CA 2005 Jonathan Maheux, Graduate Diploma Student Josianne Gagnon, Graduate Diploma Student - CA 2006 Julie Boucher, GraduateDiploma Student - CA 2006 Julie Caouette, Graduate Diploma student Julie Chouinard, Graduate Diploma Student - CA 2003 Julie Péloquin, Graduate Diploma Student - CA 2003 Julie Roy, Graduate Diploma Student Karen Savard, Graduate Diploma Student Karine Boivin, Graduate Diploma Student Karine Brousseau Karine Dumais, Graduate Diploma Student - CA 2003 Karine Hamel, Graduate Diploma Student Karine Larouche, Graduate Diploma Student Karine Plaisance, Graduate Diploma - CA 2005 Keaven Deroy, Graduate Diploma Student Kelly-Ann Turcotte, Graduate Diploma Student Kevin Lachance, Graduate Diploma Student Laurie Sylvestre, Graduate Diploma Student Léo-Paul Lauzon, CA Linda A. Robinson Line Gagné, Graduate Diploma Student - CA 2002 Lionel Bahl, Graduate Diploma Student Louis Brodeur Louis Massicotte, Graduate Diploma Student Louise Côté, Ph.D, MBA, CA Louise Guilbert, CA, CIA Louise Martel, FCA Louis-Philippe Sirois, CA Louis-Simon Gélinas, Graduate Diploma Student Luc Bégin, PhD Luc Chabot, CA, CMC Luc Chabot, Graduate Diploma Student - CA 2005 Lucie Larochelle, Graduate Diploma Student - CA 2006 Lydia Gaudreault, Graduate Diploma Student - CA 2-005 Lyne Couture, CA Maika Lacharité, Graduate Diploma Student Manuel Campbell, Graduate Diploma Student Manuel Campbell, Graduate Student Marc Lévesque, CA Marc-André Lebel, Graduate Diploma Student - CA 2001 Marie-Claude Charest, Graduate Diploma Student Marie-Claude Harrisson, Graduate Diploma Student Marie-Claude Lévesque, Graduate Diploma Student Marie-Claude Poirier, Graduate Diploma Student - CA 2005 Marie-Ève Gignac, Graduate Diploma Student Marie-Ève Meunier, Graduate Diploma Student Marie-Ève Leduc, Graduate Diploma Student Marie-Ève Pelletier, Graduate Diploma Student - CA 2004 Marie-Ève Vachon, Graduate Diploma Student - CA 2003 Marie-France Lambert, Graduate Diploma Student Marie-Hélène Ouellet, Draduate Diploma Student Marie-Josée Couture, Graduate Diploma Student - CA 2005 Marie-Pascale Beaumont, Graduate Diploma Student Marie-Pierre Denis, Graduate Diploma Student Marie-Soleil Tremblay, CA Marilyn Blackburn, Graduate Diploma Student - CA 2006 Marilyn Lussier, Graduate Diploma Student Mario Côté, B.A.A., CA Mario Tremblay, Graduate Diploma Student Marjolaine Giasson, Graduate Diploma Student - CA 2002 Marjolaine Naud, CA Marlène Goulet, Graduate Diploma Student Martin Dubuc, Graduate Diploma Student Martin Fontaine, Graduate student Martin Poirier Martin St-Hilaire, Graduate Diploma Student - CA 2002 Martine Pagé, M. Sc., M. Fisc. Martin-Philippe Forget, Graduate Diploma Student - CA 2005 Marylie Loiselle, Graduate Diploma Student Mathieu Boislard, Graduate Diploma Student Mathieu Darsigny, Graduate Diploma Student Mathieu Rousseau, Graduate Diploma Student - CA 2004 Maxime Girard-Murray, Graduate Diploma Student Mélanie Lemire, Graduate Diplma Student Mélanie Bouchard, Graduate Diploma Student Mélanie Mercier, Graduate Diploma Student - CA 2003 Mélanie Roussy, MBA, CA Méliza Forest, Graduate Diploma Student Michael Rannou, Graduate diploma Student - CA 2005 Michael Daigle, Graduate Diploma Student Michel Blanchette, CA, MBA Michel Lavoie, CA, Fin.plan. Michel Vézina, Msc. Dsc. CA Michel Legault, PhD, CA Michel Magnan, FCA Michel Morin, M.Sc., CA, CA-TI Michel Tardif, Graduate Diploma Student Micheline Renault, D.Sc.écon., MBA, CA Monique Lemire, M.Fisc, CA Myriam Fortier-Simard, Graduate Diploma Student Myriam Lévesque, Graduate Diploma Student - CA 2005 Nancy Jolette, Graduate Diploma Student Nancy Arguin, Graduate Diploma Student Nancy Bernard, Graduate Diploma Student - CA 2003 Nancy Gingras, Graduate Diploma Student - CA 2005 Nathalie Boutet, Graduate Diploma Student - CA 2002 Nathalie Labelle, CA Nathalie Côté, Graduate Diploma Student Nathalie Hivert, Graduate Diploma Student Nathalie Lessard, CA Nelly Chaput, Graduate Diploma Student - CA 2004 Nelson Antunes, Senior Accountant - CMA Nicolas Foucault, Graduate Diploma Student - CA 2004 Nicole Lanoue, PhD, MBA, CA OCAQ OCAQ, s/o Olivier Finette, Graduate Diploma Student Olivier Fleury Bellavance, Graduate Diploma Student Olivier St-Pierre, Graduate Diploma Student Pascal Dumontier, DSG Pascal Rioux, Graduate Diploma Student Pascale Lapointe-Antunes, MBA,CA, PhD Pascale Richard, Graduate Diploma Student Patrice Watier, CA Patricia Bourgeon, Graduate Diploma Student - CA 2003 Patrick Chaperon, Graduate Diploma Student - CA 2003 Patrick Delaney, CA Patrick Lavoie, Graduate Diploma Student Paul Rioux, CA Paul-Victor Paré, PhD Philippe Beaulieu, Graduate Diploma - - CA 2004 Philippe De Champlain, Graduate Diploma Student Philippe Ménard, Graduate diploma Student Pier-Paul Belzil-Lacasse, Graduate Diploma Student Pierre Lemieux, CA Pierre-Luc Jutras, Graduate Diploma Student Pierre-Olivier Riou, Graduate Diploma Student Pierrette Doré, M.Fisc, FCA Pierre-Yves Laflèche, Graduate Diploma Student Rachid Khali, Expert comptable, MSC, DEA Rafal Kuczynski, Graduate Diploma Student - CA 2005 Raymond Morissette, PhD, CA Raymonde Lafontaine Réal Labelle, CA, MBA Renée Bernier, Graduate Diploma Student - CA 2003 Renée Duplantie, Graduate Diploma Student Richard Wilson, CA Roxane Lacerte, Graduate Diploma student - CA 2001 Samuel Lachance, Graduate Diploma Student Samuel Séguin, Graduate Diploma Student Sandrine Clément, Graduate Diploma Student - CA 2003 Sarah Gendron, Graduate Diploma Student - CA 2004 Sébastien Berteau, Graduate Diploma Student Sébastien Claveau, Graduate Diploma Student - CA 2003 Sébastien Donne, Graduate Diploma Student Sébastien Franc, Graduate Diploma Student - CA 2003 Sébastien Nobert Sébastien Roy, Graduate Diploma Student - CA 2005 Serge Potvin, CA Simon Beauchemin, Graduate Diploma Student Simon Poirier, Graduate Diploma Student Simon Provencher, Graduate Diploma Student Simon Tabah, Graduate Diploma Student Sindie Boutin, Graduate Diploma Student - CA 2003 Sonia Préville, Graduate Diploma Student Sonya Forcier, Graduate Diploma Student Sophie Fortin, CA Sophie Le Pennec, Graduate Diploma Student Steeve Gagné, Graduate Diploma Student Stéphane Doyon, Graduate Diploma Student - CA 2003 Stéphane Lefebvre, CA Stéphane Rouleau, Graduate Diploma student - CA 2003 Stéphanie Jacques, Graduate Diploma Student - CA 2003 Stépnane Camiré, Graduate Diploma Student - CA 2005 Steve Massicotte, Graduate Diploma Student Suzanne Landry, PhD, MBA, CA Suzanne Péloquin, Graduate Diploma Student Sylvain Beaudry, CA Sylvain Nadeau, Graduate Diploma Student Tammie Deschênes, Graduate Diploma Student Thouria Meshli, Graduate Diploma student Tomy Rioux, Graduate Diploma Student UFE EFU, Question - Paper Valérie Bouchard, Graduate Diploma Student Valérie Bouchard, Graduate Student Valérie Leclerc, Graduate Diploma Student - CA 2005 Valérie Potvin, Graduate Diploma Student - CA 2001 Valérie Robinson, Graduate Diploma Student Van-Dung Huynh, Graduate Diploma Student - CA 2004 Vanessa Poisson, Graduate Diploma Student Véronique Raîche, Graduate Diploma Student - CA 2004 Vicky Tremblay, Graduate Diploma Student Vicky Veilleux, Graduate Diploma Student - CA 2003 Vincent Racine, Graduate Diploma Student - CA 2003 Vittoria Bonasso, Graduate Diploma Student - CA 2001 Wendy Roscoe, CA William Lessard Turmel, Graduate Diploma Student Yan Leclerc, Graduate Diploma Student - CA 2006 Yannick Roussel, Graduate Diploma Student Yao Ly, Graduate Student Yves Lévesque, Graduate Diploma Student - CA 2004 Yvon Houle, FCA Specific competency <All specific competencies> Assurance Ethical Behaviour and Professionalism Fiduciary Activities Finance Financial Accounting Gov., strategy, risk mgt Information Technology Management and Management Consulting Management Decision Making MISC - Several areas of expertise Performance Measurement Taxation Line of business <All lines of business> Aeronautical Agriculture Air cleaning system Air line company Air transport Airport Ambulance transport Ambulances Ambulances manufacturing Aninal breeding Appliances and consumer electronics Aquaculture Association of cosmetics manufacturers Auto repair services Bakery - manufacturing and distribution Baseball bat manufacturer Baseball team Biopharmaceuticcal Biotechnology Biotechnology/medical research Books store Brewery Broker Brooms manufacturer Building/commercial construction Cablodistribution Canada Revenue Agency Car Car rental Casino Centre to monitor security systems Chain of department store Cheesemaker Chemical Products Childcare services Christmas tree plantation City Cleaning product distribution Clothes manufacture Clothing manufacturing Commercial contractor Computer and Internet Services Computer and Internet Services Computer consulting services Computer security Conglomerate Consulting Company Cooperative Cruises Development company Development of Web sites/videogames Develpment of drugs Digitized photography Distribution of aluminium products Distribution of helicopter parts Distribution of licences Distributor and retailer of menswear Distributor of electronic products Diversified Document processing Doors and windows manufacturer DVD rental stores Educational Institution Educational services Electric power/windmill Electric utility Electronic commerce Electronic material Electronic retailer Engineering Entertainemnt Fabrication de machines à papier Farm equipment manufacturer Farming equipement manufacturer Fibre optics - manufacturing and distribution Financial Institution Financial Institution Flags manufacturer Food industry Food retailer Football League Forest exploitation Forest products Forestry Franchise Franchise/Professional basketball team Funerals services Furniture manufacturer Garden tool manufacturer Gas stations Geostationary satellites Glass industry Golf club Gravel pit Grocery store Hardware Hardware/electronic products manufacturer Hardwood flooring Healthcare Heath and related servrices Heavy Machinery High technology Hockey team Home maintenance services Host residence Hotel and ski center Hotel complex Household appliances Household products Hydraulic systmes manufacturing Import Import of specialty foods Importer of gardening equipment Individual/professional Info pub Investments Jewelry Landholders Landscaping contractor Lawn care Lending circle Lightweight quipement distributor Lottery ticket kiosks Magazine Magazine and newspaper publising Mail distribution Management of condominiums Manufacture of feed for farm animal Manufacturer of specialized equipement Manufacturer of bathroom products Manufacturer of decorating articles Manufacturer of furnaces Manufacturer of household equipment Manufacturer of maintenance products for cars Manufacturer of mountain bikes Manufacturer of peripherical computer quipment Manufacturer of robts Manufacturer of seadoos Manufacturer of snowboards Manufacturer of surveillance cameras Manufacturer of women's apparel Manufacturer of wood display units Manufacturing Manufacturing and sale furniture Manufacturing of aluminium Manufacturing of automobile parts Manufacturing of electrical insulator Medical clinic Mentorship service Military safety Mining Mining Mining area Mining company Musical production Mutual fund/Investment company n/a n/a - non available Naturel spring water/water bottling Newspapers NFPO -Not-for-profit organization NPO Oil product distribution Organization of events Ostrich farm Padgets Park Peat bog Pet shop Pharmaceutical Pharmaceutical Products Pianos manufacturer Pisciculture Plastic materials processing Printing services Production and distribution of wines Production of acoustic membrane Production of firelogs Production of perfumes Professional firm Professional services Public company Publishing Pulp and papers Radio station Real estate development Recyclable materials Recycling Rentinf of firm equipment to the entertainment industry Residential heating services Restaurant and catering service Retail Retail art store Retail furniture Retailer Retailer of clothes Retailer of fitness equipment Retirement community Sale of chemical products Sale of gourmet cheeses Sale of office equipment Sale of office furniture Sale of sporting goods School Board Services Sheet metal processing Shelter Ski station Sport - Hockey Telecommunications Telephony Theatre company Timber Tobacco Tools Tourism Toys manufacturing Trade on-line Transportation Transportation Travel agency Trucking company TV producer University Urban coffee houses Vegetable cultivation Vineyard Waste and pollution management Waste collection Waste management Water treatment Wholesale of Kitchen appliance Wholesaler of plants Wine industry Winter resort Zoo Zoological garden Role <All roles> Arbitrator Assistant controller Assurance quality controler Auditor - special engagement Business strategy/reorganisation consultant Chief Financial Officer Computer consulting services Consultant Consultant in internal control, internal audit and IT Controller Entrepreneur Environmental audit Executor Expert witness External auditor Finance Director Financial analyst Financial consultant Forensic accountant Internal auditor Internal consultant IT development projet manager Management consultant Manager of financial reporting Tax consultant Treasurer Trustee Required <All "Required"> Advices in information technology Advices on accounting policy issues Advices on business stragegies/business plans Advices on corporate reorganization Advices on financial issue Advices$/Documentation of controls Analysis of an integrated management information system Analysis of business plan Analysis of business risks Analysis of financing options Analysis of investment projects Analysis of the program/project costs Assessment of audit results Assessment of performance measures Attestation of solvency Audit Audit procedures Audit reports on compliance Break even analysis Business evaluation Business process reingineering Computer assisted audit techniques Costing system analysis Determination of purchase price Discussion on ethical issues Due diligence Estate/financial planning Evaluation of a potential privatization Evaluation of clauses of agrreement/regulations Evaluation of computer/information system Evaluation of contract agreement Evaluation of financial loss/insurance claim Evaluation of general TI controls Evaluation of governance policies Evaluation of legal claims/dispute Evaluation of profitability Evaluation of shares Evaluation of the tax position File review Financial information analysis FInancial statements analysis First time audit Fonctions of the internal auditor Functions of the audit committee Goodwill impairment test Identification of potential purchasers Implementation of a computer information systemr Incremental analysis Interim audit Internal audit engagement Internal control evaluation Investigation on potential fraud Liquidator of a succession Management and Discussion Analysis Management consulting Performance evaluation Planning/Audit planning Preparation of a business plan Preparation of a draft purchase equation Preparation of compliancel report Preparation/evaluation of a balanced scorecard Project evaluation Purchase investigation Quality control review Reassessment of accounting treatments Review engagement planning Risk assessment Risk evaluation Roles and responsibilities of the board Security for the loan Shareholder advance Strategic analysis Strategic planning Tax advices Tests of controls WebTrust Certification Main element of knowledge S.3850/IAS23 - Capitalized interests <All knowledge> 52-110 Absorption costing Accounting principles AcG 16 Full cost AcG2/IAS 18 - Franchise fee revenue Adjusted cost base of shares Analysis of differential - Purchase of shares or assets Analytical procedures Application controls Association Attest engagement Attribute testing Audit committee Audit report Audit strategy/engagement approach Auditing procedures Auditor/public accountant responsibilities AuG6 - Examination of a financial forecast or projection Balanced scorecard Bonus Plan Budgeting process Business continuity plan CAG11/IAS 38 - Enterprises in the development stage Capital dividend account (CDA) Capital gain Capital losses and non capital losses CAS-GAAS Cash budget/budget Code of ethics Collectability of accounts receivable Combination-related expenses Commercial/Operation risks Comparables method Compensation Compliance audit Comprehensive income Computer assisted audit techniques Conflict of interests/bias Consolidated financial statements Consolidation Contingencies Contingent consideration Continuous audit Contribution Contribution margin Contribution margin Control acquisition Control environment Controls Controls by audit assertion Convertible debentures Convertible debt Corporate income tax Corporate strategies Cost accounting Cost allocation Cost allocation Cost/profit centre Costs of quality CPN-127 - Contingent consideration - Business combination CSQC Decontamination Deferred charges Deficiencies in assurance standards Departures from GAAS Depreciation Differred losses Disaster recovery plan Dismantling fund Division of property Division of property Donations Due diligence Due diligence Due diligence procedures e.commerce/EDI EBITDA EIC - Consideration received from a vendor EIC- 142 - Revenue arrangements EIC 78 - Revenue recognition - Construction contractors EIC-114 - Liability recognition - Business combination EIC-118 - Web site EIC-119 - Date of acquisition in a Business Combination EIC-122 - Balance sheet classification of callable debt EIC-123 - Reporting Revenue Gross EIC-124 - Définition of a business EIC-137 - Recognition of intangible assets EIC-14 - Adjustments to the purchase equation EIC-140 - Operating leases - Business combination EIC156 - Consideration givent to a customer EIC20 - Reacquisition of troubled franchises EIC-21 - Lease inducements EIC-27 - Revenues and expenditures during the pre-operating period EIC-38 Accounting by newly formed joint ventures EIC-59 - Covenant violations EIC-64 - Goodwill discolsures EIC-66 Transfer of a business EIC8 - Recognition of an equity's accounted investee's losses EIC-86 - Costs of a business process reengineering project EIC-91 - COffsetting an obligation Engagement letter Engagment Risks Environmental cost Environmental standards Equity value Estate freezing Estate management Estate planning Estate return Ethic Evaluation (several methods) Evaluation grid for applications for financing Factoring Fair market value Fair value of assets Financial Instruments Financial statements presentation Financing options Forecasts Foreign currency translation Framework Franchise Fraud Fund accounting Future income taxes GAAP GAAP/IFRS inaccuracies Going concern Goods on consignment Goodwill Governance/Business governance Government grants Government standards Grant GST IAS 1 - Presentation of Financial Statements IAS 20 - Accounting and Disclosure of Government Grants IAS 32 - Financial Instruments : Presentation IAS 38 - Intangible assets IAS 39 - Financial Instruments : Recognition and Measurement IAS 41 - agriculture IAS 41 - Agriculture IAS&/Section 1540 - Cash flow statement IFRS IFRS - impacts IFRS 3 - Business Combinations IFRS 9 - Financial Instruments Impairment of long-lived assets Impairment test Implementation process of a new system Incentive payment Income splitting Incorporation Independence Indicators of performance Information systems Information technology Information technology controls Insurance claim Intangible asset Integrated management information system Internal audit Internal control Internal control weaknesses Internal expansion Inventory Inventory obsolescence/overstatement Investment in customer contrats IPO (Initial Public Offering) ISO certification IT controls/environment Just-in-time production Landfill site Lease Leasehold improvements Legal proceeding Legal structure Level/type of assurance Licensing agreement Litigations or legal proceeding Loan agreement Loan collateral Loan covenants M&P tax credit Management information Materiality MD&A Merchandising Merger & acquisition Mission statement Monitoring process Mutual funds Non monetary transactions Non-competition agreement Non-IT controls NPO NPV Off-setting Operating leases Orderly liquidation Organic certification Outsourcing Outsourcing Partnership Patent - franchise Performance evaluation Performance measurement Personal income tax Personal transactions Personal use/listed personal property Planning (engagement) PPP Present value of tax saving Pro forma balance sheet/financial statements Process risks Production costs Profitability Pro-forma income Property settlement/taxation Property, plant and equipment Prospectus Public sector Purchase equation Purchase of fixed assets Purchase structure Purification of a corporation Quality control Ratios analysis RDTOH Reasonableness tests Reorganization costs Reserve fonds Restatement of financial statements Revenue recognition Review engagement Risk assessment Risk management Risk of material misstatement Risks and benefits Roles and responsibilities of the board Rollover - Section 85 Royalty fees/volume rebate RRSP/RPP S. 3400 - EI 141/IAS 18 - Revenue S.1625 - Comprehensie revaluation of assets and liabilities S.1751/IAS 34 - Interim financial statements S.3862/IFRS 7 - FI - disclosures S.3863 /IAS 32 - IF - Presentation S.8600 - Reviews of compliance with agreements and regulations Sampling SBC SBC - Small Business Corporation Secrion 5025 - Standards for assurance engagements Section - 1540 - Cashflow Section 4400 - Financial statement presentation by NPO Section 1000 - Conceptual Framework Section 1100 - GAAP Section 1300 - Differential reporting Section 1506/IAS 8 - Accounting changes Section 1508 - Measurement incertainty Section 1510/IAS 1 - Current assets and current liabilities Section 1581/IFRS 3 - Business combinations Section 1600/IAS 27 - Consolidated financial statements Section 1651/IAS 21 - Foreign currency translation Section 1701/IFRS 8 - Segment disclosures Section 1800 - Unincorporated business Section 3010 - Temporary investments Section 3020 - Accounts and notes receivabvle Section 3025 - Impaired loans Section 3031/IAS 2 - Invetories Section 3051/IAS 28 - Long term investments Section 3055/IAS 31 - Interests in joint ventures Section 3061/IAS 16 - Property, plant and equipment Section 3063/IAS 36 - Impairement of long-lived assets Section 3064 - Goodwill and other intangible assets Section 3064 (3450 -R&D) Section 3065/IAS 17 - lease agreement Section 3110/IAS 37 - Asset retirement obligations Section 3240 - Share capital Section 3240/IAS 1 - Share capital Section 3250 - Surplus Section 3251 - Equity Section 3280/IAS 16 - Contractual obligations Section 3290/IAS 37 - Contingencies Section 3450/IAS 38 - R&D Section 3461/IAS 19 - Employee future benefits Section 3465/IAS 12 - Income taxes Section 3475/IFRS 5 - Long-lived assets and discontinued operations Section 3480/IAS 1 - Extraordinary items Section 3500 - Earnings per share Section 3610 - Capital transactions Section 3800/IAS 20 - Accounting for governement assistance Section 3805 - Investment tax credits Section 3820/IAS 10 - Subsequent events Section 3831/IAS 16 - Non-monetary transactions Section 3840/IAS 24 - Related party transactions Section 3841 Economic dependence Section 3855/IAS 39 - FI - Recognition and measurement Section 3860 - Financial instruments Section 3861/ IAS 32- IFRS 7 - FI - Disclosure and presentation Section 3865/IAS 39 - Hedge accounting Section 3870/ IFRS 2 - Stock-based compensation Section 4100/IAS 26 - Pension Plans Section 4250 - Future-oriented financial information Section 4410 - Contributions - revenue recognition Section 4430 - Capital assets held by NPO Section 4440 - Collections Section 4450 - Disclosure of related party transactions Section 5020 - Association Section 5049 - Use of an expert Section 5090/CAS 200 - Audit of financial statements - introduction Section 5095/CAS 200- Reasonable assurance and audit risk Section 5110/CAS 210 - Terms of the engagement Section 5130 - Comprehensive income Section 5135/CAS 240 - Fraud Section 5136/CAS 250 - Misstatements - illegal acts/Laws and Regulations Section 5141/CAS 315 - Understanding the entity - risks of misstatement Section 5142 -+ Aug 41/CAS 450 - Materiality/Misstatements Section 5143/CAS 330- Procedures in response of risks Section 5145/CAS 230 - Documentation Section 5150/CAS 300 - Planning Section 5220/CAS 265 - Communicating deficiencies in internal control Section 5300/CAS 500 - Audit evidence Section 5301/CAS 520 - Analytical procedures Section 5303/CAS 505 - Confirmation Section 5306/CAS 540 - Auditing accounting estimatesents Section 5310/CAS 402 - Uses of a service organization Section 5370/CAS 580 - Written representations Section 5510/CAS 705 -Modifications to the opinion of the auditor's report Section 5750 - Communication with management Section 5751/CAS 260 - Communication with those charged with governance Section 5800/CAS 800 - Audits of special purpose f/s Section 5805 - Special reports Section 5805 - Special reports Section 5815 - Specail reports - Compliance with agreements Section 6010/CAS 550 - Related parties Section 6030/CAS 501 - Audit evidence - specific f/s account balances Section 6030/CAS 501 - Audit evidence - specific f/s account balances Section 6550/CAS 560 - Subsequent events Section 6560/CAS 501 - Communications with law firms Section 6930/CAS 600 - Audits of group financial statements Section 7050 - Auditor review of interim financial statements Section 7110 - Auditor involvement with offering documents Section 7600 - Report on the applicatio of accounting principles Section 8100 - General review standard Section 8200 - Review engagement Section 8500 - Reviews of financial information Section 9100 - Specified auditing procedures Sectkion 9200 - Compilation engagements Security Severance pay/debt benefit Share conversion Shareholder advance/loan Shareholder rights plan (poison pill) Shareholder rights plan (poison pill) Shareholders agreement Shares evaluation SIC 32 - Intangible Assets - Web site Costs Social performance Softwares Spousal/child support Staffing Start-up costs Statement of affairs Step-by-step purchase Stock options Stock-based compensation Strategic controls Strategic planning Swection 1590/IAS 27 - Subsidiaries System conversion Tax planning/tax consequenxes Taxable income Taxale dividend Technology security measures Testing for impairment Tests of controls Trademark Transfer pricing policy Trustee Types of engagement Types of reports/engagements Walk-through test Warrranties Web site Webtrust Withdrawal mecahnisms