A practical US and Canadian controller guide to identifying going-concern warning signs, testing liquidity forecasts and financing plans, documenting management judgments, and supporting disclosures under US GAAP, IFRS and Canadian
A practical US and Canadian controller guide to identifying going-concern warning signs, testing liquidity forecasts and financing plans, documenting management judgments, and supporting disclosures under US GAAP, IFRS and Canadian
A practical controller’s guide to governing forecast assumptions, upside and downside scenarios, version control, approvals and forecast bias across US and Canadian businesses.
A practical controller guide to capital-project approvals, construction-in-progress reconciliations, capitalization tests, borrowing costs, ready-for-use evidence, SAP S/4HANA AuC settlement and fixed-asset activation under US GAAP, IFRS and Canadian ASPE.
A practical controller framework for distinguishing accounting policy changes, estimate revisions and prior-period errors under US GAAP, IFRS and Canadian ASPE—before deciding whether to apply a change prospectively, retrospectively or
