Through management's eyes

Article Abstract:

The management approach to segment information reporting as proposed by the Accounting Standards Board (AcSB) has its benefits and drawbacks. This approach is expected to reveal more detailed segment data by concerned businesses, lower data production costs and increase its availability. However, segments based on internal management framework may not be comparable among businesses and the goal of full disclosure of output and revenues may not always be achieved.

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Levelling the playing field

Article Abstract:

The Ontario Securities Commission has issued Revised Policy Statement 9.1, which provides general guidelines for approval of disclosure, business valuation, insider trading in securities, going private and other related transactions. The revised policy statement, published in Jul 1991, compares favorably with the draft policy which was published in May 1990.

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When and where to offer comfort

Article Abstract:

Issues are presented concerning the advice which is given to auditors who are involved in the preparation of a securities offering by the Assurance Standards Board. Their recommendations are discussed.

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