the Impact on Financial Statements (October 2013) Empirical Testing of the Momentum Effect in Canadian Capital Markets (June 2013) Money Talks: Emphasizing Wealth in Household Finances (May 2013) Issue in Focus — Is the Capital Cost Allowance System in Canada Unnecessarily Complex? (April 2013) Informed View — Mobile Payments in Canada – The Demand Side of the Equation (March 2013) Youth Unemployment in Canada: Challenging Conventional Thinking? (October 2012) Informed View — Starting Early – A Way to Improved Financial Literacy (September 2012) Informed View — Canada's Immigration System — Short-term Solutions May Impede Long-term Prosperity (July 17, 2012) Issue in Focus — Labour Shortages in Skilled Trades — The Best Guestimate? (July 17, 2012) Informed View — Regulating Sustainability Reporting – Is a Mandatory Approach Better than a Voluntary One? (Dec 20, 2011) Does Canada Have a Problem with Occupational Fraud? (Dec 6, 2011) Issue in Focus — Planning for Retirement – There is No Substitute (Nov 2, 2011) Informed View — The Bank of Canada's Overnight Rate – As Low and as Long as Needed (Oct 5, 2011) Issue in Focus — The Need for Tax Simplification – A Challenge and an Opportunity (Aug 10, 2011) A Driving Force No More: Have Canadian Consumers Reached Their Limits? (Jun 14, 2011) Issue in Focus — Can We Get Better for Less? Value for Money in Canadian Health Care (May 11, 2011) The Effects of IFRS on Financial Ratios: Early Evidence in Canada (Mar 16, 2011) Issue in Focus — MD&A – Counterpart to or Distraction from Financial Reporting (Jan 17, 2011) Small and Medium-Sized Enterprises: Rebuilding a Foundation for Post-Recovery Growth (Dec 7, 2010) Small and Medium-Sized Enterprises — Country Focus: Canada (Dec 7, 2010) Informed View — Shifting the Burden of Health Care Costs – Where To? (Nov 18, 2010) Laying the Foundation for a National Entrepreneurship Strategy: The CGA Entrepreneurship Report (Oct 18, 2010) Informed View — Living Standards – Measure it Right (Jul 29, 2010) 0CPA Australia/CGA-Canada: Report of the Forum on SME Issues — Unlocking the potential of the SME Sector (Jul 14, 2010)*Issue in Focus — Registered Education Savings Plans – Valuable Opportunities for the Students of Tomorrow (Jun 24, 2010)Where Is the Money Now: The State of Canadian Household Debt as Conditions for Economic Recovery Emerge (May 11, 2010)Gauging the Path of Private Canadian Pensions: 2010 Update on the State of Defined Benefit