Αποτελέσματα Αναζήτησης
Most law or regulation indicates that the applicable financial reporting framework for finan-cial statements is Canadian generally accepted accounting principles (GAAP), which are independent standards for use by Canadian organizations.
All decisions on the application of any accounting standard need to be made based on a thorough understanding of the facts and circumstances of each transaction and through the application of professional judgment.
CPA Canada undertakes initiatives to support practitioners and their clients in the implementation of standards. As part of these initiatives, CPA Canada has prepared this Guide to provide guidance and help practitioners perform review engagements under Canadian Standard on Review Engagements (CSRE) 2400,
transition to new Canadian accounting standards for pri-vate enterprises. This guide provides a comparison of new accounting standards for private enterprises (Part II of the revised CICA Handbook — Accounting) to the XFI version (found in Part V of the CICA Handbook — Accounting). About the CICA
Stay informed of new standards and recent changes to Accounting Standards for Private Enterprises (ASPE) together with Exposure drafts. Please also see the webinars, training courses and resources from the relevant standard-setting boards under the Resources tab for each item as well as ASPE non-authoritative guidance .
New standard effective from January 1, 2016 to replace Section 1590, Subsidiaries and AcG-15, Consolidation of Variable Interest Entities. Amendments issued in 2016, effective January 1, 2018.
Collected here are useful resources to help increase your understanding of the accounting required under the Public Sector Accounting Standards in the CPA Canada Handbook (PSAS). Annual updates and essential guides
