22 April 2013 Article by Earl Phillips How can you be sure the independent contractor you have retained will not be considered an employee? In a post last year we outlined the importance of the distinction, the consequences if you get it wrong, and the four tests that are typically applied. We concluded the four tests boiled down to this…
Day: 14 May 2013
Private Enterprise Advisory Committee Meeting Notes
April 3, 2013 (These notes are a summary of the discussions in the Committee meeting. They have been prepared by AcSB staff and have not been approved by the Committee or the Accounting Standards Board.) Investments The Committee discussed how, in practice, entities have been applying the basis of accounting guidance in Section 3051,Investments. Paragraph…