 Copyright
Notice to Readers  What's New
Guide to Accounting Pronouncements and Sources, Sixth Edition
Significant Differences in GAAP in Canada, Chile, Mexico and the United States
Accounting and Reporting for Enterprises in the Development Stage
Accounting Bases Used in Canadian Government Budgeting
Accounting Changes — Background Information and Basis for Conclusions Section 1506
Accounting for Infrastructure in the Public Sector
Accounting for Tangible Capital Assets — Accrual Budgeting Issues
Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments
Aligning Investment in Information Technology with Business Strategy: What CFOs Need to Consider (June 2005)
Application of Computer-assisted Audit Techniques, Second Edition
Assessing Risks & Controls of Investment Funds
Asset Retirement Obligations - Background Information and Basis for Conclusions Section 3110
Assurance Engagement Working Papers
Audit & Control Implications of XBRL
Audit Enquiry - Seeking More Reliable Evidence From Audit Enquiry
Audit Implications of EDI
Audit Implications of Electronic Document Management
Audit of a Small Entity
Audits of Non-profit Organizations
Canadian Performance Reporting
Cash Distributions — Amendments to Section 1540 — Background Information and Basis for Conclusions (September 2007)
Cash Flow and Other Per Share Information - Background Information and Basis for Conclusions Sections 1540 and 3500
Cash Flow Statements - Background Information and Basis for Conclusions - Section 1540
Comprehensive Income and Equity - Background Information and Basis for Conclusions Sections 1530 and 3251
Confirmation of Accounts Payable
Confirmation of Accounts Receivable
Continuous Auditing
 Corporate Reporting to Stakeholders
Notice to Reader Foreword Study Group Executive Summary Chapter 1 — Introduction Purpose and Methodology About Corporate Reporting Corporate Reporting Challenges Conclusion Chapter 2 — Objectives of Corporate Reporting Introduction Management Accountability Communicating Useful Information Relevance Reliability Timeliness Understandability Comparability Materiality Other Constraints Uses for Corporate Reports Purpose of Corporate Reports Conclusion Chapter 3 — Stakeholders and Their Information Needs Introduction Overview of Stakeholder Categories Primary Users Secondary Users Canadian Shareholder Profile and Attitudes Sources of Information and Investment Advice Users' Objectives Information Needs of Stakeholders Conclusion Chapter 4 — Framework for Corporate Reporting Introduction Literature Review Surveying Current Practice Proposing a Framework for Corporate Reporting Assessing the Relevance of Information Conclusion Chapter 5 — Corporate Overview – Part A Introduction A1 – Corporate Profile Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples A2 – Corporate Mission Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples A3 – Products, Services and Markets Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples A4 – Company Ownership and Control Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples A5 – Organizational Structure Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples A6 – Management Team Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples A7 – Management Committees Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples A8 – Comparative Financial Highlights Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples A9 – President / CEO Letter Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples A10 – Commentary on Industry and Economy Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples A11 – Outlook Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples Conclusion Chapter 6 — Corporate Social Responsibilities – Part B Introduction B1 – Human Resources Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples B2 – Social Responsibilites Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples B3 – Environmental Responsibilities Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples Conclusion Chapter 7 — Review of Operations – Part C Introduction C1 – Overall Review and Interpretation Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C2 – Segment Review of Operations Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C3 – Production Information Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C4 – Competitive Conditions Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C5 – Response to Change Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C6 – Forward-looking Information Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C7 – Risks and Uncertainties Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C8 – Financial and Operating Objectives Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C9 – Performance Compared to Objectives Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C10 – Research and Development Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C11 – Significant Agreements and Contracts Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples C12 – Industry Specific Data Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples Conclusion Chapter 8 — Financial Summary and Analysis – Part D Introduction D1 – Analysis of Operating Results Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D2 – Segment Analysis Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D3 – Analysis of Financial Position Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D4 – Capital Investments and Expenditures Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D5 – Analysis of Cash Flows Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D6 – Liquidity Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D7 – Quarterly Financial Information Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D8 – Accounting Policy Changes Not Yet Implemented Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D9 – Statement of Management's Responsibility Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D10 – Financial Statements / Auditor's Report Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D11 – Historical Summary Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D12 – Performance Measures Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples D13 – Share Data Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples Conclusion Chapter 9 — Supplementary Information – Part E Introduction E1 – Table of Contents / Navigation Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples E2 – Glossary of Terms Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples E3 – Corporate Directory Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples E4 – Shareholder and Investor Information Definition Survey Results Other Sources of Reference Study Group Deliberations Illustrative Examples Conclusion Chapter 10 — Enhancing Corporate Reporting Introduction Effective Communication General Readability Clarity and Plain Language Design and Presentation Delivering Key Messages Communicating Effectively Disclosing Essential Information Areas for Improvement Conclusion Chapter 11 — Summary Corporate Reporting Introduction Reviewing the Literature Information Overload Complexity in Standards and Regulations Complexity of Financial Reporting Complexity of Regulation in Canada Complexity of Regulation in the United States Summary Annual Reporting Surveying Current Practice Corporate Reporting Formats Summary Reporting Disclosures Corporate Reporting Trends Information Content Format Navigation Facing the Challenges Preparing a Summary Annual Report Future of Corporate Reporting Conclusion Chapter 12 — Corporate Reporting on the Internet Introduction Reviewing the Literature Surveying Corporate Websites Survey of Information Content Analysis of Essential Information Use of Technology Facing The Challenges Future of the Online Annual Report Website Information Content Corporate Governance Data Corporate Social Responsibility Data XBRL (eXtensible Business Reporting Language) Effective Use of Technology Conclusion Appendix A — List of Survey Companies Appendix B — Annual Report Survey Results Appendix C — Guidelines for Corporate Reporting A. Corporate Overview B. Corporate Social Responsibilities C. Review of Operations D. Financial Summary and Analysis E. Supplementary Information Appendix D — Corporate Website Survey Results General Observations on Survey Findings Appendix E — Overview of Narrative Reporting Requirements Requirements in Canada, United Kingdom and United States Canada United Kingdom United States International Requirements IASB Management Commentary Initiative International Organization of Securities Commissions Appendix F — Future Research Selected Bibliography Costing Government Services for Improved Performance Measurement & Accountability
Data Level Assurance
Differential Reporting - Background Information and Basis for Conclusions - Section 1300
Differential Reporting — Amendments to Section 3062 and AcG-15 — Background Information and Basis for Conclusions
Disclosures by Entities Subject to Rate Regulation - Background Information and Basis for Conclusions AcG-19
Disposal of Long-Lived Assets and Discontinued Operations - Background Information and Basis for Conclusions - Section 3475
Electronic Audit Evidence
Electronic Filing and Reporting - Emerging Technologies and Their Implications
Electronic Filing of Information
Employee Future Benefits - Additional Disclosures - Background Information and Basis for Conclusions - Section 3461
Employee Future Benefits Implementation Guide, Second Edition (Updated November 2001)
Engagements to Audit Greenhouse Gas Emissions Information — Practice Guide
Financial Instrument Disclosures and Capital Disclosures - Background Information and Basis for Conclusions Sections 1535, 3862 and 3863 (July 2007)
Financial Instruments - Recognition and Measurement - Background Information and Basis for Conclusions Section 3855
Financial Instruments — Recognition and Measurement — Background Information and Basis For Conclusions Amendments to Section 3855 (December 2009)
Financial Reporting by Canadian School Boards
Financial Reporting by Investment Funds, Second Edition
Financial Reporting by Rate-regulated Enterprises
Financial Reporting by Small Business Enterprises
Financial Reporting in North America - Highlights of a Joint Study
The First Audit Engagement
Full Cost Accounting from an Environmental Perspective
General Standards of Financial Statement Presentation - Background Information and Basis for Conclusions - Section 1400
Generally Accepted Accounting Principles - Background Information and Basis for Conclusions - Section 1100
Going Concern - Amendments to Section 1400 - Background Information and Basis for Conclusions (June 2007)
Guide for Developing Quality Control Systems in Public Accounting
Hedges - Background Information and Basis for Conclusions Section 3865
The Impact of Technology on Financial and Business Reporting
Impairment of Long-Lived Assets - Background Information and Basis for Conclusions - Section 3063
Improving Disclosures About Financial Instruments (Amendments to Financial Instruments — Disclosures, Section 3862) (June 2009)
Income Taxes - Background Information and Basis for Conclusions - Section 3465
Indicators of Government Financial Condition
Intangible Assets — Background Information and Basis for Conclusions Section 3064 (September 2008)
Interactive Data — Building XBRL Into Accounting Information Systems
Interim Financial Statements - Background Information and Basis for Conclusions - CICA Handbook – Accounting Section 1751
Inventories - Background Information and Basis for Conclusions Section 3031 (June 2007)
Investment Companies - Background Information and Basis for Conclusions - AcG-18
Investment Companies - Amendments to AcG-15 and AcG-18 - Background Information and Basis for Conclusions (June 2007)
Liabilities and Equity - Background Information and Basis for Conclusions - Section 3860
Links between the Budget and the Estimates — Accrual budgeting Issues
Maintaining Quality Capital Markets Through Quality Information
Non-Monetary Transactions - Background Information and Basis for Conclusions Section 3831
Not-for-Profit Financial Reporting Guide
Not-for-Profit Organizations — Background Information and Basis for Conclusions 4400 Series (November 2008)
Professional Judgment and the Auditor
Rate-Regulated Operations — Amendments to Sections 1100 and 3465 and AcG-19 — Background Information and Basis for Conclusions (December 2007)
Reporting on Environmental Performance
The Role of Information Technology in Achieving Sustained Regulatory Compliance
Secure IT Infrastructure for E-commerce
Security for Wireless Systems (revised)
Segment Disclosures - Background Information and Basis for Conclusions - CICA Handbook Section 1701
Stakeholder Relationships, Social Capital and Business Value Creation
Understanding Disclosure Controls and Procedures: Helping CEOs and CFOs Respond to the Need for Better Disclosure
Use of Specialists in Assurance Engagements
Using Graphics in Corporate Reporting
| 
