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Your search keyword '"Farrelly, Paul"' showing total 4 results
Start Over Author "Farrelly, Paul" Topic banking, finance and accounting industries
4 results on '"Farrelly, Paul"'

1. See the spot hedge: time for Revenue Canada to catch up with accounting practice

Author

Farrelly, Paul T.

Subjects
Canada -- Tax policy, Tax accounting -- Laws, regulations and rules, Financial instruments -- Analysis, Banking, finance and accounting industries, Business, Canada. Income Tax Act
Abstract

New and varied financial instruments have complicated tax accounting in Canada, and a lack of specific laws and guidelines have compounded the problem. The effectiveness of hedges is questionable due to the uncertainties concerning their tax treatment. The vagueries of Canada's Income Tax Act make it hard to diferrentiate between capital gains and losses and income gains and losses, leaving open the possibility that hedges will not be given the same tax treatment as the underlying transactions.

Published
1992

3. Trading on the future

Author

Farrelly, Paul T.

Subjects
Hedging (Finance) -- Accounting and auditing, Financial markets -- Accounting and auditing, Accounting -- Standards, Futures market -- Accounting and auditing, Foreign exchange -- Accounting and auditing, Banking, finance and accounting industries, Business
Published
1988

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