 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
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
Foreword Study Group Executive Overview Findings and Conclusions Summary of Conclusions Chapter 1 — General Management's Responsibility for Financial Statements Financial Statements Fund Accounting Reporting Entity Trusts Under Administration School-generated Funds Chapter 2 — Statement of Financial Position Form and Title Cash and Temporary Investments Accounts Receivable Inventories for Resale Prepaid Expenses Long-term Investments Tangible Capital Assets Leases Deferred Charges Accounts Payable and Accrued Liabilities Encumbrances Deferred Revenues Long-term Debt Chapter 3 — Statement of Financial Activities Form and Title Revenues Income from Investments Expenditures Interest on Long-term Debt Pension Costs and Obligations Budget to Actual Comparisons Valuation Allowances Chapter 4 — Surplus / Deficit, Reserves and Other Items Form and Title Reserves Equity in Capital Assets Prior Period Adjustments Chapter 5 — Statement of Changes in Financial Position Form and Title Chapter 6 — Notes to Financial Statements Presentation and Disclosure Accounting Policies Disclosure Change in Accounting Policy Basis of Accounting Contingencies Commitments Employee Benefits (Other than Pensions) Foreign Currency Translation Reporting Compliance with Authorities Subsequent Events Chapter 7 — Auditor's Report Independent Audit Form of Report Reference to GAAS or GAAP Expression of Opinion Compliance with Specified Authorities Other Reporting Matters Chapter 1 — General 1.0 Introduction Outline for the Research Report Users and their Information Needs Accountability Structures and Reporting Practices Basis of Accounting 1.1 Canadian School Boards Form of Organization 1.2 School Boards Included in Survey 1.3 Statutory Reporting Requirements Publication of Financial Statements Fiscal Year End Approval of Financial Statements 1.4 Management's Responsibility for Financial Statements School Board Regulations Current Reporting Practices (refer to Appendix E for an example) Conclusion of the Study Group 1.5 Financial Statements 1.6 Form and Title School Board Regulations Current Reporting Practices Conclusion of the Study Group 1.7 Comparative Figures School Board Regulations Current Reporting Practices Conclusion of the Study Group 1.8 Timely Issuance School Board Regulations Current Reporting Practices Conclusion of the Study Group 1.9 Fund Accounting School Board Regulations Current Reporting Practices (refer to Appendix E for examples) Conclusion of the Study Group 1.10 Reporting Entity School Board Regulations Current Reporting Practices Conclusion of the Study Group 1.11 Trusts Under Administration School Board Regulations Current Reporting Practices (refer to Appendix E for examples) Conclusion of the Study Group 1.12 School-generated Funds School Board Regulations Current Reporting Practices (refer to Appendix E for examples) Conclusion of the Study Group Chapter 2 — Statement of Financial Position 2.0 Introduction 2.1 Form and Title School Board Regulations Current Reporting Practices (refer to Appendix E for an example) Conclusion of the Study Group 2.2 Cash and Temporary Investments School Board Regulations Current Reporting Practices Temporary loans Conclusion of the Study Group 2.3 Accounts Receivable School Board Regulations Current Reporting Practices Long-term receivables Conclusion of the Study Group 2.4 Inventories School Board Regulations Current Reporting Practices Basis of valuation Conclusion of the Study Group 2.5 Prepaid Expenses School Board Regulations Current Reporting Practices Conclusion of the Study Group 2.6 Long-term Investments School Board Regulations Current Reporting Practices Conclusion of the Study Group 2.7 Tangible Capital Assets School Board Regulations Current Reporting Practices (refer to Appendix E for an example) Basis of valuation Amortization (depreciation) of capital assets Conclusion of the Study Group 2.8 Leases School Board Regulations Current Reporting Practices Conclusion of the Study Group 2.9 Deferred Charges School Board Regulations Current Reporting Practices Conclusion of the Study Group 2.10 Accounts Payable and Accrued Liabilities School Board Regulations Current Reporting Practices Other current liabilities Conclusion of the Study Group 2.11 Encumbrances School Board Regulations Current Reporting Practices Conclusion of the Study Group 2.12 Deferred Revenue School Board Regulations Current Reporting Practices Conclusion of the Study Group 2.13 Long-term Debt School Board Regulations Current Reporting Practices Conclusion of the Study Group Chapter 3 — Statement of Financial Activities 3.0 Introduction 3.1 Form and Title School Board Regulations Current Reporting Practices Conclusion of the Study Group 3.2 Revenues 3.3 Basis of Accounting School Board Regulations Current Reporting Practices Conclusion of the Study Group 3.4 Gross Basis School Board Regulations Current Reporting Practices Conclusion of the Study Group 3.5 Classification School Board Regulations Current Reporting Practices Conclusion of the Study Group 3.6 Income from Investments School Board Regulations Current Reporting Practices Conclusion of the Study Group 3.7 Expenditures 3.8 Basis of Accounting School Board Regulations Current Reporting Practices Conclusion of the Study Group 3.9 Gross Basis School Board Regulations Current Reporting Practices Conclusion of the Study Group 3.10 Classification School Board Regulations Current Reporting Practices Conclusions of the Study Group 3.11 Interest on Long-term Debt School Board Regulations Current Reporting Practices Conclusion of the Study Group 3.12 Pension Costs and Obligations School Board Regulations Current Reporting Practices Conclusion of the Study Group 3.13 Budget / Actual Comparisons School Board Regulations Current Reporting Practices (refer to Appendix E for an example) Conclusion of the Study Group 3.14 Valuation Allowances School Board Regulations Current Reporting Practices Conclusion of the Study Group Chapter 4 — Surplus / Deficit, Reserves and Other Items 4.0 Introduction 4.1 Surplus / Deficit School Board Regulations Current Reporting Practices Conclusion of the Study Group 4.2 Reserves School Board Regulations Current Reporting Practices (refer to Appendix E for an example) Conclusion of the Study Group 4.3 Equity in Capital Assets School Board Regulations Current Reporting Practices Conclusion of the Study Group 4.4 Prior Period Adjustments School Board Regulations Current Reporting Practices Conclusion of the Study Group Chapter 5 — Statement of Changes in Financial Position 5.1 Form and Title School Board Regulations Current Reporting Practices (refer to Appendix E for an example) Conclusion of the Study Group Chapter 6 — Notes to Financial Statements 6.1 Presentation and Disclosure School Board Regulations Current Reporting Practices Number of Notes Conclusion of the Study Group 6.2 Accounting Policies Disclosure School Board Regulations Current Reporting Practices (refer to Appendix E for an example) Conclusion of the Study Group 6.3 Change in Accounting Policy School Board Regulations Current Reporting Practices (refer to Appendix E for an example) Conclusion of the Study Group 6.4 Basis of Accounting School Board Regulations Current Reporting Practices Conclusion of the Study Group 6.5 Contingencies School Board Regulations Current Reporting Practices Conclusion of the Study Group 6.6 Commitments School Board Regulations Current Reporting Practices Conclusion of the Study Group 6.7 Employee Benefits (other than pensions) School Board Regulations Current Reporting Practices (refer to Appendix E for an example) Conclusion of the Study Group 6.8 Foreign Currency Translation School Board Regulations and Current Reporting Practices Conclusion of the Study Group 6.9 Reporting Compliance with Authorities School Board Regulations Current Reporting Practices Conclusion of the Study Group 6.10 Subsequent Events School Board Regulations Current Reporting Practices Conclusion of the Study Group Chapter 7 — Auditor's Report 7.1 Independent Audit School Board Regulations Current Reporting Practices Conclusion of the Study Group 7.2 Form of Report Current Reporting Practices Conclusion of the Study Group 7.3 Reference to GAAS and GAAP School Board Regulations Current Reporting Practices Conclusion of the Study Group 7.4 Expression of Opinion Current Reporting Practices Conclusion of the Study Group 7.5 Compliance with Specified Authorities Current Reporting Practices Conclusion of the Study Group 7.6 Other Reporting Matters Current Reporting Practices Conclusion of the Study Group Appendix A — The Public Sector Accounting and Auditing Board Authority Application Additions and Revisions Appendix B — Checklist of PSAAB Recommendations Appendix C — List of School Boards Included in the Survey Appendix D — Survey of School Board Practices Appendix E — Selected Examples of Financial Reporting Example of management's responsibility for financial statements Example of trusts under administration Example of school-generated funds Example of balance sheet presentation Example of statement of financial activities — budget / actual Example of reserves Example of statement of changes in financial position Example of accounting policies disclosure Example of change in accounting policy Example of employee benefits disclosure Selected Bibliography 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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