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Contents CPA MAGAZINE DECEMBER 2015 32 NEWS ETC.


Globetrotting 6 News From Around the World


Crosscountry 7 Canada at a Glance


Variables 8 Volunteer Disclosure


Smiling Through the Apocalypse


By the Numbers 64 Tour De Force


FEATURES The Connector 28


GE Canada’s Elyse Allan has the ability to connect the dots and build bridges with decision-makers focused on fostering Canadian competitiveness


A Head for Numbers? 32


Advancements in neuroimaging are getting us closer to understanding how much of our abilities are innate and whether or not there is an “accounting brain”


Best Before 2017


Significant legislative changes have been passed that will affect insurance policies as of 2017. How will they impact you and your clients?


40 COLUMNS Editor’s Note 2


Canadian Issues 20 Gouging Hurts the Economy


The Right Thing 22 What Would Mama Say?


In Practice 24 Five Steps to Simplifying Financial Statements


For more contents: cpacanada.ca/ cpamagazine


DEPARTMENTS Letters 4


Professional Matters 10


News and Views for Members 10


What’s coming in 2016 12


Standards Speak 13 A Plan for the Future


Workplace 14 Business Etiquette 14 Profile 14 News 15 Management 16 Leadership 19


Technophilia 26


Why You Should Shush Your Lizard Brain 26 Tech Review 27


On the Money 46


Financial News and Advice 46


Working Through the Maze 48


Fraud 50 Scams and Shams 50


The Deferred Prosecution Option 52


After Hours 54 Profile 54 Food 55 Health 56 Books 57 Travel: Estonia 58


DECEMBER 2015 | CPA MAGAZINE | 1


Cover: Paul Orenstein


This page: Harry Campbell

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