Moore

Revised CAS 315 – Analysis of Risks Arising from the Use of IT

To cope with the recent pandemic, many companies were forced to drastically change their business models and adopt a virtual management approach. Automated bank transfers replaced cheques, face-to-face meetings yielded to Zoom, and a growing number of companies began using and developing integrated software and applications to manage financial transactions...

Renewed CRA Focus: Personal Service Business

Recently the CRA began an “educational outreach project” relating to Personal Services Businesses (“PSB”). In its media releases, the CRA indicated they would be contacting Canadian businesses to request documentation regarding potential PSBs, but that participation would be voluntary.

The Importance of Working Capital Definitions in Buy-Side Due Diligence

The process of acquiring a company is a lengthy undertaking which, when completed smoothly, does not significantly impact its normal operations. As many deals are done on a cash-free, debt-free basis, the post-closing balance sheet should reflect the true nature of the working capital of the company which differs from...

Making lemonade: strategies for when the markets are giving you lemons

Look, we probably don’t have to tell you it’s been a hard year to be an investor. Lingering effects of the pandemic, rising inflation, supply chain constraints, war and other external factors have produced significant declines in the markets that could make even the safest of investors sweat.

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