Q3 2012 saw 599 announced Canadian M&A transactions worth $58.6 billion. Volumes were down 17% from Q2 2012 and 21% from the same period last year.

For some years now European financial services (FS) institutions, mainly led by the funds industry, have been taking action against certain EU Member States.

Strategic inventory management requires a higher degree of engagement with vendors and manufacturing partners than ever before.

In Aligning Internal Audit: Are you on the right floor?, our 2012 State of the internal audit profession study, we explored the rising importance of risk management and the increasing expectations of internal audit’s contribution to the effort of managing risk.

Two updates to the impairment standards provide an opportunity for many companies to reduce the cost and complexity of the annual test.

In the 2012 federal budget, the Department of Finance (Finance) announced a number of measures that reduce the benefits available under the Scientific Research and Experimental Development (SR&ED) tax incentive program.

Somewhat unexpectedly, Spanish authorities have tabled proposals for a Spanish Financial Transactions Tax (FTT) that, on the surface, resembles the French FTT model.

Like many other parts of companies, finance organizations haven’t been spared recent belt-tightening.

Canadian forest and paper products companies reported strong net earnings for the third quarter of 2012, with the solid wood, panel and diversified product companies posting generally better results than the pulp and paper producers.

In a time of accelerating change, Canadian banks have done far more than what’s necessary to survive over the past year. As many global banks struggled to regain their pre-crisis position, Canada’s Big Six banks leveraged their well managed, well regulated and well capitalized standing to actively pursue their growth strategies.

On September 20, 2012, the Minister of Finance released the Regulations Amending Various GST/HST Regulations, No.3.

In "Aligning Internal Audit: Are you on the right floor?", our "2012 State of the internal audit profession study", we explored the rising importance of risk management.

Under both old Canadian GAAP and IFRS, the basic principle for impairments is the same – recognize a loss if the recoverable amount of an asset or group of assets is less than its carrying amount.