... Research and Development. CICA 3064 is one of the first steps to IFRS convergence in Canada as it is the equivalent to International Financial Reporting Standard (IFRS) IAS 38 Intangible Assets [1] . The objective of IAS 38 is to prescribe the accounting treatment for intangible assets...

... is shown in Table II . © Emerald Group Publishing Limited 2011 Board quality Agency costs Company performance Boards of directors Shareholders Canada The efficiency of boards of directors is a topic that has been of considerable interest by scholars over the past several decades...

... for both domestic and international investors. © Emerald Group Publishing Limited 2010 Futures markets Hedging Interest rates Liquidity Canada Banking Canadian Money Market flourished in the early 1990s with the rapid increase in use of short‐term interest rate derivatives...

..., and just as the central bank appointed a dedicated inflation fighter. These changes worked their way through the system to contribute to one of the worst recessions in Canadian history. One of the symbols of disparity during this era was the Stock Market “Crash” of 1987, which was felt in Canada, as well...