This issue has four excellent articles - Dr. William (“Bill”) M. Isaac, former Chairman of the U.S. Federal Deposit Insurance Corporation, and now a top global banking industry consultant, has submitted a thought-provoking article on lessons learned from the 2008 banking crisis in the U.S....

When examined as financial intermediaries - as capital market institutions - the questions asked of pension funds are predominately about their function in relation to their ultimate - if altogether estranged - beneficiaries. A more recent group of questions revolves around the role of these...

The focus of this paper is the Canadian occupational plan system. Although others may be relevant, three questions assist in evaluating that system. Do enough people have an occupational pension plan (the “coverage question”), are occupational pension plans affordable and efficient methods...

In October and December 2009, the Federal and the Ontario Governments announced major reforms to legislation governing occupational pension plans. This paper is intended to provide an Overview of the major elements of the proposed reforms. The paper further provides some background against which...

The Canadian Federal Government has proposed a new private-sector retirement savings scheme to address the widely-recognized under-saving of Canadian employees for retirement. The proposed scheme emphasizes voluntariness in a choice architecture associated with the “nudge” approach to...

CET ARTICLE TRAITE DES COMMUNICATION FINANCIERE TRANSNATIONALE AVEC UNE APPROCHE LINGUISTIQUE

Cet article traite DE LA MESURE DE L'HARMONISATION COMPTABLE INTERNATIONALE

A discussion of the events and factors behind the establishment of pre-funded health benefit plans in Canada with reference to the experience of voluntary employee benefit associations in the United States and the auto sector restructuring in North America during 2008-2009. It is argued that...

Ce papier résume les résultats et les premières conclusions d'un projet de recherche conjoint sur le concept français des Provisions pour risques et charges et sur le concept britannique de contingencies. Le travail effectué inclut une analyse comparée de ces concepts ainsi que d'une...