It looked so easy on paper. Traditional professional differences between Canada’s accounting groups were eroding such that it no longer made sense for practitioners to compete aggressively. So following months of talks, in January 2012 the Canadian Institute of Chartered […] Merging Made Messy: Unifying the Canadian accounting profession […]
ICMA council members are currently debating an interesting policy issue that is worth sharing with the membership. The air max 270 femme key issue is about member services, and the case in point focuses on the distribution target of OnTarget Online On Target Online – exclusive or not? […]
Applying overhead to work in process In the air max 95 femme second instalment of Student Notes (‘Cost Concepts, Categories and Flows’) I mentioned that manufacturing overhead costs are applied (or allocated) to products by Overhead Rates and Absorption versus Variable Costing […]
The Institute is pleased to announce that the first CMA program run by Navitas will be held from November 16-18. This is a very important step for the ICMA in Australia because it opens opportunities for candidates not Navitas Program […]
The yeezy boost adidas Institute has been invited to lodge a submission with the Australian Workforce and Productivity Agency (AWPA, formerly Skills Australia) supporting retention of the Management Accounting designation on the SOL for the 2013/4 fiscal year. Skilled Occupation List (SOL) […]
by Matthew Schott, ICMA (Australia) We are all familiar with the Nike Air More Uptempo accounting term “substance over form”. It defines the importance of presenting the economic substance over the legal form in financial statements. Substance and Form(at)! […]