Table Of Content

Index to Volume |2 9 January to December 1996 TOPICAL INDEX One terrific place to work, B. Toner Exporting Insolvency department (Oct), 33 Export-aid, D. Berman (Dec), 18 Eomeo by Peter P. Fanas Assurance services department Road less traveled, The, K. Touche Lightstone Against a rainy day, R.H. Kroman Epieo by Davo Scott (May), 20 (Oct), 41 Auditing reborn, R.K. Elliott (Aug), 36 Value in diversity, The, §. Edwards (Oct), 16 EXPOSURE DRAFTS Future bound, A. Thesberg (Oct), 43 Vive la difference, §. Halpern (Oct), 22 Analysis — Section 5301 (Apr) Law department Auditing department Audit of financial statements in the Epien by Minoy Paskei.-Mepe Epieo sy Donato J. Cocksurn DRAFT FOR COMMENT public sector (Sept) Class rules, B.L. Grossman (Mar), 31 Expand or perish, D.J. Cockburn (May), 35 Auditor's report on financial statements Common-sense approach, A (Dec), 35 Guidance for directors — Governance prepared using a basis of accounting It's a secret, M. Paskell-Mede (Oct), 46 Banking processes for control (May) other than generally accepted account- Liability relief, M. Paskell-Mede (May), 42 Braving the bank, |. Croskell and B.W itkin ing principles (Aug) Not liable, M. Paskell-Mede (Aug), 42 (Mar), 18 Cash flow statements (May) Letters Economic outlook Communication of matters identified (Jan/Feb) 4, (Mar) 4, (Apr) 4, (May) 5, Bankruptcy By Marcet Coté during the financial statement audit Debt busters, J. Lorine (Dec), 24 Crossing swords over the environment (un/Jul (Jun/Jul) 4, (Aug) 4, (Sept) 4, (Oct) 4, (Dec) 4 (May), 96 Five CICA Handbook sections modified Management Bartering Goin’ down the road (Mar), 80 to apply to governments (Aug) Management by messing around, Fair exchange, T. Satov (Apr), 14 John Crow’s legacy (Nov), 40 Foreign currency translation (May) T. Falconer (Nov) 10 Long live privatization! (Apr), 56 Going concern (Mar) Book value Mired in mediocrity (Jan/Feb), 64 Income taxes (Mar) Money laundering (Jan/Feb) 15, (Apr) 12, (May) 14, (Jun/Jul) Million dollars a year? A (Oct), 76 Internal control in the context of an Soap operation, G. Leclerc (Sept), 22 12, (Aug) 15, (Oct) 15, (Nov) 9, (Dec) 17 Not fair! (Aug), 76 audit — weakness in internal control Netwatch Pensions — round two (Sept), 60 — Section 5220 (jun/Jul) (Aug) 10, (Sept) 12, (Oct) 11, (Nov) 7, Business adviser department Saving ocean fisheries (Jun/Jul), 64 Introduction to public sector accounting (Dec), 14 Epieo sy Barry Browntow (Jan/Fes-Jun/Jut); Would bigger banks be better? (Dec), 52 and auditing recommendations (Sept) Grant Rosinson (Auc-Dec) Reporting disaggregated information News Client care and feeding|,. Frizzle (Mar), 34 Editorial about a business enterprise (Jan/Feb) Accounting education in Ontario gets a Get it in writing, M. Shapiro (Aug), 39 Capitalizing on our differences (Oct), 3 Restricted assets and revenues (Aug) boost (Sept), 14 Let me tell you a story..., G. Robinson Delicate balance, A (Dec), 3 Tangible capital assets: Federal, Annual reports: in transition (Dec), 13 (Oct), 45 Doing the right thing (Jan/Feb), 3 provincial & territorial governments (Oct) Benefiting from bankruptcies (Apr), 10 Making records work, D.K. Lindo (May), 33 In the name of fairness (Sept)3, Bringing interactive technologies to Information challenge, The (Aug), 3 business (Oct), 10 Business valuation department Management is a people business (Nov)3, Building a competitive Canada (Aug), 10 Epieo by Sterwen R. Cove Most valuable asset (Apr), 3 Financial manager department Businesses want better security on the Beating the odds, $.R. Cole and R. Boulton Reinventing the profession (May)3, Eoieo By Kim Mivter (Jan/Feb) Net (May), 9 (Jun/Jul), 39 Vision unfolds, The (Mar), 3 Bargain pricing, |. Kleiner (Jan/Feb), 32 Call for second vice-chair nominations Potpourri of valuation issues, A, What's “hot” in assurance circles Switching tracks at Canadian National, (Nov), 6 AS. Davidson (Sept), 35 (Jun/Jul), 3 C. Goulian (May), 42 Canadian market to test electronic cash Restricted value, E. Soriano (Jan/Feb), 3 card (Jun/Jul), 8 Industry Changes to the 1997 UFE Syllabus Calendar Education department Merger of the medicines, J.B. Nadeau (Nov), 7 (Jan/Feb) 14, (Mar) 12, (Apr) 11,( May) 12, Eoied By Danie. B. THORNTON (Jan/Feb), 24 Choosing an Internet provider (Oct), II (Jun/Jul) 11, (Aug) 14, (Sept) 14, (Oct) 14, Decisions, decisions, D. Cormier New school of fishing, The, M. McCullough Consultants discover the secret to success (Nov) 9, (Dec) 15 and M. Magnan (Sept), 38 (Jun/Jul), 22 (Apr), 1 Measuring wealth, C.M.C. Lee (Apr), 32 Profit drivers, The, L. Pratt (Apr), 20 Cuts with conscience (Aug), 13 Celebrity CAs Question of ethics, A. W.M. Lemon Embracing new media (Nov)6, Broadcast news, G. Deshaies (Mar), 14 (Nov), 26 Feds revise financial sector legislation Sharing knowledge, D.H. Bateman Information technology (Dec), 15 Comprehensive auditing (Jan/Feb), 35 Information index, The, J.£. Boritz Firm belief in awards, A (Mar), II department Some thoughts on teaching tax, and T. Dixon (Aug), 16 Help at hand for doctoral students G.D. Feltham (Jun/Jul), 31 Medium of the message, The, Epied ay J-P. Boiscuar, (Dec), 14 SuTane WERHAR-SEEBACH L. Schreiner (Aug), 28 Holding onto pensions (Jun/Jul), 10 Navigating on the net, M.A. Malazdrewicz New culture for accountability, A, Environmental manager Internet works for small business (Aug), 22 §. Werhar-Seebach (May), 39 department (Jun/Jul), 10 Rainbow coalition, P. Jackson (Dec), 34 Eomeo by V. Ann Danis Judges call first-time tie in report Exercising diligence, LJ. Griffiths In practice department championships (Jan/Feb), 13 Diversity and C.L. Clairman (Nov), 25 Eoiep by Grant Rosinson Key vision for accounting education Dignity and respect for all, Standard progress, V.A. Davis Value of customer relationships, The, (Oct), 12 §. Pearlman (Oct), 29 and K. Frizzell (Jun/Jul), 34 J.A. Cumby and }.G. Barnes (Jun/Jul), 42 Look back, a look ahead,A (Sept), 10 DECEMBER 1996 CA MAGAZINE 49 Managing information technology risk Personal profiles Command performance, |.B. Splettstoesser Boulton, R. (and S.R. Cole), (Jun/Jul), 8 Gentle giant, N. Luscombe (Jun/Jul), 14 (Sept), 30 Beating the odds (Jun/Jul), 39 New finance, The (Oct), 12 President's portfolio, T. Falconer (May), 16 True costs, J.M. Williamson (Mar), 28 New financial model for CAmagazine Bradshaw, W.A., Enquiring into en- (Dec), 16 Privacy Viewpoints quiry (Sept), 42 No laughing matter (Aug), 11 Peep show, D. McKendry (Sept), 16 Are banks’ lending rules too harsh? Clairman, C.L. (and LJ. Griffiths), Only constant in the workplace is change, (Mar), 9 The (Dec), 10 Privatization Can CAs assist businesses in their export- Exercising diligence (Nov), 25 Purchasing card programs pay off On the block, §. Gordon (Nov), 14 ing activities? (Dec), 7 Cockburn, D.J., Expand or perish (Oct), 9 Could CAs provide assurance services on (May), 35 Revised ethics code released (Oct), 9 Standards personal privacy? (Sept), 7 Salaries for accountants are up, but not Accounting standards briefs (May), 10 Do you approve of the privatization wave? Colapinto, R., Worlds apart by much (May), 10 Managing foreign currency risk (Aug), 12 (Nov), 5 (Jan/Feb), 16 Securities industry preparing for electronic Getting the most out of messaging filing (Aug), 11 Studies & standards (Aug), 7 Cole, S.R. (and R. Boulton), Sharing computer hangups (Jun/Jul), 11 department How can diversity contribute to the Beating the odds (jun/Jul), 39 Stepping ahead in business (Sept), 12 Eoireo By Ropert T. RUTHERFORD profession? (Oct), 7 Talking about tax and trade (Jan/Feb), |1 Confirmation received, G. Shields (Sept), 45 How do you reward your employees? Cormier, D. (and M. Magnan), Taxprep, take two (Sept), 9 Double exposure, E. Kila (Aug), 44 (Jun/Jul), 7 Decisions, decisions (Sept), 38 Tis the season to be...maxed out Electronic commerce, D. Pirie and Should CAs be involved in bartering? (Dec), 11 D. Sheehy (Jun/Jul), 45 (Apr), 9 Céteé, M., A million dollars a year? Waxing nostalgic over the workplace Enquiring into enquiry, W.A. Bradshaw What's the best route to a CA? (Oct), 76 (Hay), 8 (Sept), 42 (May), 7 Crossing swords over the environment Year at www.cica.ca, A (Aug), 13 Essence of an entity, The, T. Beauchamp Where would you like to work abroad? (May), 96 Yours truly :=) (Apr), 10 (Aug), 46 (Jan/Feb), 9 Goin’ down the road (Mar), 80 In the final analysis, G. Shields (Dec), 38 John Crow's legacy (Nov), 40 People From confusion to clarity, §. Fox (Oct), 48 Working abroad Long live privatization! (Apr), 56 Getting personal, P. Mailhot (Jan/Feb), 41 Worlds apart, R. Colapinto (Jan/Feb), 16 Mired in mediocrity (Jan/Feb), 64 Another tie for UFE gold (Mar), 10 Global standard bearers, D. Hillier and Not fair! (Aug), 76 Award winners at McGill (Apr)9, §. Smith (Oct), 50 Pensions — round two (Sept), 60 BBBarifirfndlg-eidmn agn b yt ohefe c oGenlcoeo-nnb oaVbmabylll eey t,o (TJhhaein g/hF(eeNbro) v,)g ,r 1o40u nd Glaosotdr umgeonvtearln ansceec,t ionP,. JPaJc.k sMoanr ti(nM ar), 42 CONITNRDIEBXU TOOF RS SWaovuilndg obciegagne r fbiashnekrsi es be( Jubne/tJtuelr)?, 6(D4e c), 52 (Jan/Feb), 43 (Mar), 8 Liability or equity’, P. Martin (Nov), 30 Croskell, |. (and B. Witkin), Canadian in Hong Kong, A (Jan/Feb), 9 Matter of forms, A, C. Hicks (Apr), 42 Andrew, R., Talking about tax and Braving the bank (Mar), 18 CAmagazine takes a bow (Sept), 8 Net recoveries, D. Sheehy and G. Trites trade (Jan/Feb), 11 CA to the stars (Jan/Feb), 8 (May), 49 Cumby, J.A. (and J.G. Barnes), CA trio gives and gets credit (Dec), 6 No limits to knowledge, G. Shields Andrews, D.L., Death and taxes The value of customer relationships Champion of Canadian standards (Jun/Jul), 48 (Nov), 21 (Jun/Jul), 42 (Jan/Feb), 10 Not-for-profits: the conclusion, K. Danyluk Classical gas (Aug), 6 (Mar), 36 Barnes, J.G. (and J.A. Cumby), Danyluk, K., Not-for-profits: the Conquering all through determination Stemming the flood, R. Grenkie and The value of customer relationships conclusion (Mar), 36 (Apr), 8 D. Sheehy (Dec), 40 (Jun/Jul), 42 Credibility comes first (Aug), 7 Tax talk, D. Robertson (Apr), 39 Davidson, A.S., A potpourri of Crossover with the land down under Through management's eyes, C. Hunt Bateman, D.H., Sharing knowledge valuation issues (Sept), 35 (Jun/Jul), 6 (May), 47 (Jan/Feb), 35 Depth of mind (Sept), 7 Waste not, T. Beauchamp (Mar), 40 Diversity at breakfast (Dec), 7 Davidson, I. (and M. Silver, B. Beauchamp, T., Waste not (Mar), 40 FCA announcements (May), 7 Berman and E.A. Lank, Gimme Fostering hope (Mar), 9 Taxation department The essence of an entity (Aug), 46 shelter (Sept), 32 Epieo By Dianne McMuwien Jakarta journey (Oct), 7 Benefiting beneficiaries, |. Bernstein Bellavance, C., Conquering all through Land of milk and honey (May)6, Davis, V.A. (and K. Frizzell), (Mar), 24 determination (Apr), 8 Leaders in managing the environment Standard progress (Jun/Jul), 34 Death and taxes, D.L. Andrews (Nov), 21 Classical gas (Aug), 6 (Jun/Jul), 7 Goods on GAAR, The, P. Hickey (Apr), 26 Looking beyond the trees (Oct), 6 Mixing it up, H. Berglas (Dec), 31 Berglas, H., Mixing it up (Dec), 31 Deshaies, G., Broadcast news Risk and five gold rings (Aug), 8 Practising tax defensively, }.£. Swystun and (Mar), 14 Soling, soling (Sept), 6 P. Bleiwas (Aug), 33 Berman, D., Export-aid (Dec), 18 Tales of a fourth-grade something Private business of an RRSP, The (May), 29 Dixon, T. (and J.E. Boritz), The (Mar), 10 Proceed with caution, D. Wilkenfeld Berman, B., (and |. Davidson, information index (Aug), 16 Technology article is tops (Sept), 8 (Jun/Jul), 27 M. Silver and E.A. Lank), Gimme Winner drives Canadian history Top 10 tips for domestic contracts, shelter (Sept), 32 Edwards, S., The value in diversity (Sept), 8 (Oct), 16 LH. Wolfson (Sept), 27 When tax and ethics collide, W.M. Lemon Bernstein, J., Benefiting beneficiaries Elliott, R.K., Auditing reborn (Aug), 36 Personal financial (Oct), 38 (Mar), 24 planning department Falconer, T., Management by messing Epireo by lan Davinson Technology at work Bleiwas, P. (and J.E. Swystun), around (Nov), 10 Gimme shelter, |. Davidson, M. Silver, department Practising tax defensively (Aug), 33 President's portfolio (May), 16 B. Berman and E.A. Lank (Sept), 32 Eoieo By Denver Wituans Plan on giving, L.Van Hyfte (Nov), 23 Automated audits, K. Tays-Dunphy Boritz, J.E. (and T. Dixon), The Feltham, G.D., Some thoughts on Right mix, The, D.P. Keeley (Apr), 29 (Jun/Jul), 36 information index (Aug), 16 teaching tax (Jun/Jul), 31 50 CA MAGAZINE DECEMBER 1996 Finlay, L., CA to the stars (Jan/Feb)8, Leclerc, G., Soap operation (Sept), 22 Robinson, G., Let me tell you a (and R. Grenkie), Stemming the story... (Oct), 45 flood (Dec), 40 Fox, S., From confusion to clarity Lee, C.M.C., Measuring wealth (Oct), 48 (Apr), 32 Roy, P-E., Key vision for accounting Shields, G., Confirmation received education (Oct), 12 (Sept), 45 Frizzell, K. (and V.A. Davis), Stand- Lemon, W.M., A question of ethics In the final analysis (Dec), 38 ard progress (Jun/Jul), 34 (Nov), 26 Satov, T., Bringing the economy to No limits to knowledge (Jun/Jul), 48 When tax and ethics collide (Oct), 38 higher ground (Mar), 8 Frizzle, J., Client care and feeding Fair exchange (Apr), 14 Silver, M. (and |. Davidson, B. (Mar), 34 L(Hiany)d,o ,3 3 D.K., Making records work Fostering hope (Mar), 9 Berman and E.A. Lank), Gimme Tales of a fourth-grade something shelder (Sept), 32 (Mar), 10 Gage, R., Reinventing the profession (Hay)3, Lorine, J., Debt busters (Dec), 24 (and F. Scroppo), Land of milk and Smith, S. (and D. Hillier), Global honey (May)6, standard bearers (Oct), 50 Luscombe, N.., Capitalizing on our Goulian, C., Switching tracks at Cana- differences (Oct), 3 Schreiner, L., The medium of the Soriano, E., Restricted value dian National (May), 42 A delicate balance (Dec), 3 message (Aug), 28 (Jan/Feb), 39 SGtreemnmiknige thRe . fl(oaodn d( DecD)., S4h0 eehy), GDIenon itntlghee tgnhieaa mnetr ig(hJotuf n /tfJhauiilr)nn,ge ss(1 J4a n(/SeFpetb)),, 33 S(Acurg)o, pp13o , F., A year at www.cica.ca Speprlfeortmtanscteo e(sSespet)r, , 30 1.B., Command Management is a people business (Nov), 3 Bringing interactive technologies to Swystun, J.E. (and P. Bleiwas), Griffiths, L.j. Most valuable asset (Apr), 3 business (Oct), 10 Practising tax defensively (Aug), 33 (and C.L. Clairman), Exercising The information challenge (Aug), 3 Canadian market to test electronic cash diligence (Nov), 25 The vision unfolds (Mar), 3 card (Jun/Jul), 8 Tays-Dunphy, K., Automated audits What's “hot” in assurance circles Credibility comes first (Aug), 7 (Jun/Jul), 36 Gordon, S., On the block (Nov), 14 (Jun/Jul), 3 Crosssover with the land down under (Jun/Jul), 6 Thesberg, A., Future bound (Oct), 43 Grossman, B.L., Class rules (Mar), 31 Magnan (and D. Cormier), Deci- Depth of mind (Sept), 7 sions, decisions (Sept), 38 Jakarta journey (Oct), 7 Toner, B., One terrific place to work Halpern, S., Vive la différence (Oct), 22 Leaders in managing the environment (Oct), 33 (Jun/Jul), 7 H(Aipcr)k,e y2,6 P., The goods on GAAR (MJaani/lFehbo)t, ,4 1 P., Getting personal LMoaonkaignign g beiynofnodrm attihoen trteeesc hn(oOlcotg)y, 6r isk Tleossu ctrhaeve ledL i(gMhayt)s,t o20n e, K., The road (Jun/Jul), 8 Hicks, C., A matter of forms (Apr), 42 Malazdrewicz, M.A., Navigating on No laughing matter (Aug), 11 Trites, G. (and D. Sheehy), Net the Net (Aug), 22 Purchasing card programs pay off (Oct)9, recoveries (May), 49 Hillier, D. (and S. Smith), Global Risk and five gold rings (Aug), 8 Netwatch (Aug) 10, (Sept) 12, (Oct) II, standard bearers (Oct), 50 Martin, P.J., Instrumental section Soling, soling (Sept), 6 (Nov) 7, (Dec) 14 (Jan/Feb), 43 Stepping ahead in business (Sept), 12 Himmelsbach, V., A Canadian in Liability or equity? (Nov), 30 Taxprep, take two (Sept), 9 Van Hyfte, L., Plan on giving Hong Kong (Jan/Feb), 9 The bird-man of Glen Valley (Nov), 4 (Nov), 23 McCullough, M., The new school of Waxing nostalgic over the workplace (HHuany)t,, 4 7C ., Through management's eyes fishing (Jun/Jul), 22 (May), 8 Werhar-Seebach, S., A new culture Yours truly :=) (Apr), 10 for accountability (May), 39 McKendry, D., Peep show (Sept), 16 (and T. Satov), Land of milk and Hunter, D., Changes to the 1997 UFE honey (May), 6 Wilkenfeld, D., Proceed with caution syllabus (Nov)7, Nadeau, J.B., Merger of the medicines (Jun/Jul), 27 (Jan/Feb), 24 Shapiro, M., Get it in writing Jackson, P., Good governance (Mar), 42 (Aug), 39 Williamson, J.M., True costs Rainbow coalition, (Dec), 34 Paskell-Mede, M., A common-sense (Mar), 28 approach (Dec), 35 Sheehy, D. (and D. Pirie), Jones, L., Baffled by econo-babble It's a secret (Oct), 46 Electronic commerce (Jun/Jul), 45 Witkin, B. (and I. Croskell), (Jan/Feb), 10 Liability relief (May), 45 (and G. Trites), Net recoveries Braving the bank (Mar), 18 (Hay), 49 Not liable (Aug), 42 Keeley, D.P., The right mix (Apr), 29 Netwatch (Aug) 10, (Sept) 12, (Oct) II, Wolfson, L.H., Top 10 tips for Pearlman, S., Dignity and respect for (Nov) 7, (Dec) 14 domestic contracts (Sept), 27 Kila, E., Double exposure (Aug), 44 all (Oct), 29 Kingissepp, T.J., The private business Pirie, D. (and D. Sheehy), Elec- READER SERVICE of an RRSP (May), 29 tronic commerce (Jun/Jul), 45 Kleiner, 1., Bargain pricing Pratt, L., Annual reports: in transition (Jan/Feb), 32 (Dec), 13 For information on the advertisements in this issue, CA trio gives (and gets) credit (Dec), 6 please contact the advertising department. Kroman, R.H., Against a rainy day Diversity at breakfast (Dec), 7 Telephone: (416) 204-3257 (Oct), 41 Tis the season to be...maxxed out Fax: (416) 204-3409 (Dec), 11 Lank, A. (and I. Davidson, M. The profit drivers (Apr), 20 E-mail: advertising.camagazine@cica. ca Silver and B. Berman), Gimme shelter (Sept), 32 Robertson, D., Tax talk (Apr), 39 DECEMBER 1996 CA MAGAZINE 51