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La Cour suprême du Canada tranche : les cadres ne pourront se syndiquer au Québec
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Mondial | Publication | June 22, 2018
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On June 19, 2018 the Financial Reporting Council’s Financial Reporting Lab (Lab) published a report on current developments in relation to blockchain, and on potential uses and impacts of blockchain on corporate reporting. This report forms part of the Lab’s wider project on the digital future.
The report notes that blockchain (also called a distributed ledger) is a type of shared database which creates a permanent record of transactions. Since it is distributed across a number of participants in a network and is not under the control of a single participant, it is robust. This, combined with the fact that any changes made to the data are clear to all participants, ensures both the data and the network are resilient. As a result, the report comments that blockchain is different from a traditional database because of the way it creates trust and resilience and it looks at whether blockchain could solve some of the existing corporate reporting challenges, which include:
The report concludes that while blockchain is not the only possible answer (or even the best), it does have the potential to solve some of the challenges in the stages of corporate reporting as follows:
As a result, the report suggests that blockchain merits consideration and experimentation by preparers, regulators and users of corporate reporting and it sets out specific actions for each of these different parties in order to take blockchain forward..
(FRC, Financial Reporting Lab report – blockchain and the future of corporate reporting, 19.06.18)
On June 22, 2018 the Financial Reporting Council’s Financial Reporting Lab (Lab) published a report setting out the views of investors on the reporting of performance metrics. The reports includes a framework and set of questions for companies and boards to consider when deciding on how they report the company’s performance.
“Performance metrics”, for the purposes of the report, means all forms of metric a company might disclose to provide information about its performance, position and prospects, including financial metrics (GAAP and non-GAAP) and wider metrics (standardised and company specific). The report considers investors’ use of performance metrics and notes that investors want to see the following:
The next phase of this project, including examples of how companies have put the principles in the report into practice, will be published in Autumn 2018.
(FRC, Financial reporting Lab, Reporting of performance metrics, 22.06.18)
Publication
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Publication
Le budget 2024 propose d’élargir la portée de certains pouvoirs permettant à l’ARC de demander des renseignements aux contribuables tout en prévoyant de nouvelles conséquences pour les contribuables contrevenants.
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L'impôt minimum de remplacement (IMR) est un impôt sur le revenu additionnel prévu dans la Loi de l’impôt sur le revenu (Canada) (la « Loi ») auquel sont assujettis les particuliers et certaines fiducies qui pourraient autrement avoir recours à certaines déductions et exemptions et à certains crédits pour réduire leur impôt sur le revenu fédéral canadien régulier.
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