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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


Accounting, Taxation, and Auditing Issues Following the Legalization of Recreational Marijuana in Canada: Learning from the American Experience




Author(s): Pauline Downer, Tom Cooper, Alex Faseruk

Citation: Pauline Downer, Tom Cooper, Alex Faseruk, (2018) "Accounting, Taxation, and Auditing Issues Following the Legalization of Recreational Marijuana in Canada: Learning from the American Experience",  Journal of Accounting and Finance, Vol. 18, ss. 6, pp. 70-85

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Within North American there are several anomalous situations concerning the legality of marijuana
either as a medical (legal across Canada but only 23 states) or recreational substance (not currently
legal in Canada: legal in eight states and the District of Columbia, however still banned nationally).
These situations have led to differences in the business model employed, the recording of accounting
transactions on either a cash or accrual basis, and the auditing of public corporations, which may be
listed or want to list on stock exchanges. This paper identifies the salient issues and comments on future directions.