 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
 Costing Government Services for Improved Performance Measurement & Accountability
Foreword Study Group Summary of Conclusions Conclusion #1 Conclusion #2 Conclusion #3 Conclusion #4 Conclusion #5 Conclusion #6 Conclusion #7 Chapter 1 — Introduction Outline of the Report Need for Guidance Developments in Canada and Internationally Framework for Costing Services, Performance Measurement and Accountability Conclusion Chapter 2 — Why Governments need Service Cost Information Introduction Government Services Stakeholders Objective and Rationale for Costing Government Services Major Government Reforms that require Information on Costs Costing Government Services Responds to Major Reform Initiatives Cost Reduction Cost Recovery Alternative Service Delivery (ASD) Results-Based Management Performance Measurement and Accountability Conclusion Chapter 3 — Costing-of-Services Process Introduction Activity-based Planning and Control Resources Direct Payments and Transfers (DP&Ts) Activities Direct Activities Support Activities Corporate Management Activities Program Management Activities Activity Mapping Services External Services Executive Services Internal Services Conclusion Chapter 4 — How Costs are Allocated to Services Introduction Full Costs Objective of Cost Allocation The Meaning of Cost Allocation Allocating Costs to Services Special Issues in Allocation Special Projects Interest on Public Debt and Cost of Capital Special Costs Deferred maintenance Claims and judgments Environmental costs Cost of excess capacity Implementation Issues Costing Policies Costing Methodologies Issues Associated with Internal Cost Recovery Behavioural aspects Market pricing Conclusion Chapter 5 — Enhancing Performance and Accountability Introduction Exercising Accountability through Performance The Essence of Performance Measurement — Valid Comparison Integrating Costs of Services and Performance Measurement Efficiency Effectiveness Timeliness (Cycle-Time) and Quality Cost Performance Economy Cost Efficiency Cost Effectiveness Linking Efficiency/Effectiveness to Cost Performance Performance Measurement Implementation Issues Identifying Performance Information Limiting Performance Measures to What Really Counts Service Versus Outcome Performance Service Standards Varying Periods for Measuring Outcomes Uncontrollable Costs Conclusion Appendix A — Cost and Costing Concepts Introduction The Nature of Costs Cost Value Costing Measures of Costs Standard Costs Fixed Asset Cost and Depreciation Historical versus replacement cost depreciation Life-Cycle Cost Capacity Cost Marginal Cost Cost Classifications Direct and Indirect Costs Fixed and Variable Costs Controllable and Uncontrollable Costs Full Cost Concept Imputed Costs Opportunity Cost Cost of Capital Cost Accumulation and Apportionment Cost Pools Cost Centres Cost Apportionment Costing Methodologies Job-Order or Project Costing Process Costing Activity-Based Costing (ABC) Cost Management and Control Activity-Based Management (ABM) Target Cost Benchmarking Appendix B — Outsourcing a Government Service The Nature of Outsourcing Example of Outsourcing Background Determining Estimated Costs of In-House Proposal Step 1 — Determining the cost of direct services Step 2 — Determining other costs Step 3 — Determining total costs of the in-house proposal Result of Competitive Bidding Lessons Learned Appendix C — Costing of Government Services Policy Purpose and Applicability Directives: Roles and Responsibilities Chief Financial Officer (CFO) is responsible for: Department Heads have overall responsibility for: Departmental Controllers are responsible for: Departmental Managers are responsible for: Appendix D — Cost Performance Appendix E — Government Services Costing Objective of the Study Background Details of the Park's Operations Current Challenge for HRP Application of Pilot Strategy for Pilot A. Development of Information Needed for Analysis B. Analysis of Information 1. Costing of services and performance measurement process 2. Analysis of individual services (a) Canoeing services (b) Conservation services (c) Site services C. Summary Analysis Appendix F — Application of Technology Background Glossary Bibliography 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
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