Buying a Business: Normalize Earnings Before You Value It
Reported profit is only the starting point when assessing the sustainable earnings and cash flow of a business acquisition.
Business
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Accounting, tax and business perspectives
from Sheldon & Xu CPA.
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111–120 of 161 articles
News
Federal Tax Consultations: How Private Companies Should Read Draft Measures
A practical method for separating consultation proposals from rules that private companies must apply now.
Business
Build the Remaining 2024 Rate Decisions into Your Forecast
Use the Bank of Canada’s remaining 2024 decision dates as checkpoints for debt, cash and capital-spending assumptions.
Advices
Succession Planning After the 2024 Tax Announcements
Budget and capital-gains announcements changed planning assumptions, but succession still begins with objectives, valuation, ownership readiness and family governance.
Business
Preparing for the July 24 Rate Decision: Debt, Deposits and Capital Spending
Before the July 2024 rate decision, owners could review variable debt, excess deposits and capital projects without assuming that one announcement would determine the year.
Business
The July Business Outlook: Turning Sentiment into a Company Forecast
Ahead of the July Business Outlook Survey, owners could define which sales, pricing, hiring and investment indicators would confirm or challenge their own forecast.
Accounting
A Monthly Financial Dashboard for Owner-Managed Businesses
A focused monthly dashboard can turn accounting data into timely decisions. These measures help owners monitor cash, profitability, collections and commitments.
Accounting
Mid-Year Review of Corporate Investments and Capital Dispositions
A mid-year transaction register helps owner-managed corporations connect realized gains and losses with cash, tax instalments and shareholder withdrawals.
Personal Tax
June 25 Capital-Gains Planning: The Questions Owners Faced
Before the proposed June 25 change, owners needed to compare tax timing with valuation, legal readiness, investment consequences and transaction risk.
Personal Tax
Capital Gains Proposals: Separate the Announcement from Enacted Law
The June 2024 capital-gains materials illustrated why owners should track proposal, effective date, legislation and current status separately.
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