 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
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
Foreword Study Group Executive Summary Boundaries of Information Presentation of Unstructured Information User-Designed Reporting Models Selective Data, Low Cost Comparability Convergence of Management and Financial Accounting Information Overload Intelligent Software Agents Data Integrity, Security and Confidentiality Effective Access by Users Timely Delivery and Currency of Information Multimedia Communications Corporate Governance Quality of Information Democratization of Business Reporting International Standards Corporate Dialogue Impact of On-line Reporting on Current Accounting Models Chapter 1 — Introduction Chapter 2 — Current Use of On-line Financial and Business Reporting Use of the World Wide Web Survey of North American Reporting Chapter 3 — Trends in Technology Adobe vs. Hypertext Provision of Non-financial Information Provision of Raw Data for Analysis Flexibility of Presentation Timeliness of Presentation Use of Graphics and Multimedia Information Overload Regulatory Requirements Regulatory Policy Initiatives Issues Arising from Technology Trends Chapter 4 — Impact on the Content, Timing and Format of Financial Information Boundaries of Information Addressing the boundaries issue Presentation of Unstructured Information Accountants as interpreters of information User-designed reporting models Selective Data, Low Cost Comparability Formatting Convergence of Management and Financial Reporting Information Overload Intelligent Software Agents Trend to Disaggregation of Information Data Integrity, Security and Confidentiality Effective Access by Users Timely Delivery of Information Multimedia Communications Corporate Governance Quality of Information Chapter 5 — Some User and Preparer Perspectives Financial Analysts Timing of information Democratization Use of multimedia Preparers of Accounting Information Use of multimedia Access to raw database and executive information International standards Conclusions Chapter 6 — Continuous Business Reporting — The Corporate Dialogue Continuous Business Reporting Databases The corporate dialogue concept Corporate dialogue policies Fundamental change Chapter 7 — Effects on the Traditional Financial Reporting Model The Traditional Financial Reporting Model Objectives of financial reporting Impact of on-line reporting on the objectives of financial reporting The qualitative characteristics of accounting information Impact of on-line reporting on the qualitative characteristics Recognition and measurement in financial statements The impact of information technology on recognition and measurement Alternative Reporting Models The Model Company Initiative of FASB The 21st Century Annual Report — UK Initiative A Model for the Age of Technology Revisions to the Traditional Model Chapter 8 — Implications for Accounting Standards International Standards Boundaries Issue Continuous Reporting Custom Reporting Evaluation of User Behaviour Incorporation of Media Considerations in Standards Chapter 9 — Potential Future Research Chapter 10 — Summary and Recommendations Boundaries of Information Addressing the Boundaries Issue Presentation of Unstructured Information User-Designed Reporting Models Selective Data, Low Cost Comparability Convergence of Management and Financial Reporting Information Overload Intelligent Software Agents Data Integrity, Security and Confidentiality Effective User Access Timely Delivery and Currency of Information Multimedia Communications Corporate Governance Quality of Information Democratization of Business Reporting International Standards Corporate Dialogue Impact of On-Line Reporting on the Current Reporting Model Objectives of financial reporting Qualitative characteristics of financial reporting Recognition and measurement in financial statements The Canadian Performance Reporting Initiative (CPRI) The need for a new financial reporting model for the age of technology Appendix A — Internet Disclosures by Selected Companies A. Sun Microsystems B. Rogers Communications C. Bell Canada D. Imperial Oil E. The Thompson Corporation F. CCL Ltd. Appendix B — Questionnaire for Providers and Users of Financial Information Trends in Technology Affecting Financial Reporting Regulatory systems Use of the WWW Potential impact on the content, timing and format of financial information Hyperlinks User-built reporting models More data, low cost External vs. internal information Trend to disaggregation of information Multimedia communications The corporate dialogue concept Standards Appendix C — Checklist of Current Use of the Internet for Financial Reporting Appendix D — Companies Included in the Hill Survey Appendix E — Disclosure Guidelines of the Toronto Stock Exchange Electronic Communications Disclosure Guidelines (1999) I. Introduction II. Applicable Disclosure Rules III. Electronic Communications Guidelines IV. Maintaining Site Integrity V. TSE Monitoring of the Internet Appendix F — Selected Alternative Reporting Models The Canadian Performance Reporting Initiative Value and Wealth Measurement Measures of value AICPA's Special Committee on Financial Reporting Differences between the traditional model and the AICPA's Special Committee's model The CICA Task Force Report Other models Bibliography 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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