Fair value convention has polarized two opposing views – the first, that fair value accounting compounds economic hardship and distortion – and the second, that fair value accounting affords an accurate rendering of the market value of underlying assets and liabilities. This paper intends to...

This paper ascertains the nature and foreseeable effectiveness of some of stimulus measures introduced by Canada's federal government to stem the 2008 financial crisis. To that end, the paper considers three distinct elements which form one logical continuum. Starting with the identification of...

In the aftermath of the recent recession, the issue of youth unemployment has rekindled significant unease with different levels of government, communities and the general public. In addition to the most common consequences of unemployment such as financial hardship and emotional distress,...

Recognizing the importance of household wealth in the overall financial wellbeing of Canadians and the relative scarcity of the public policy dialogue that is centered unequivocally on wealth, this paper aims to critically examine households’ wealth position, their attitudes to the...

The issue of under-funded defined benefit (DB) pension plans has become one of the most perplexing financial issues facing business executives, legislators and Canadian pensioners who are or will in the future be reliant on pension income as an important component of their overall retirement...

In 2007, and then again in 2009, CGA-Canada set out to analyze the level of debt of Canadians, the risks associated with rising indebtedness, and the extent to which the recent financial and economic crises worsened the financial positions of Canadians. In the spring of 2010, CGA-Canada...

In 2007, 2009, 2010 and then again in 2011, CGA-Canada set out to analyse the level of debt of Canadians, and to understand the extent to which the financial crisis and economic downturn worsened the financial situation of households, and whether the economic recovery have eased the financial...

MD&A content has been an ongoing topic of recent debate with the views divided on the impact that regulated content has on the quality of the MD&A. Complexity has amplified as a result of emerging issues of particular importance to investors such as transition to IFRS, the environment and...

The aging population which is expected to change Canada’s demographic and a shift in modern educational preferences that often leaves skilled trades as an overlooked career option may increase the likelihood of labour shortages in skilled trades in Canada. The certainty of the existence of...

The Canadian population is aging more rapidly than ever before, and that trend has widespread implications for a number of different aspects of Canada's society. This paper explores the possible impact of an aging population on health systems, labour supply, intergenerational relationships, and...