 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
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
Foreword Project Steering Committee Executive Summary I Introduction Purpose and Scope II A Stakeholder View of the Corporation Corporate Response to Stakeholders: From Compliance to Engagement The Growing Importance of Stakeholder Relationships Evidence of the Link Between Quality of Stakeholder Relationship and Financial Performance Differences Across Industries and Life Cycle Stage Social Performance Metrics III A Proposed Model Theoretical Grounding: A Resource-Based View (RBV) of the Corporation Defining Social Capital The Source of Social Capital — Three Dimensions of High Quality Relationships Structural Dimension: Network Ties Relational Dimension: Trust Cognitive Dimension: Mutual Understanding Synergies Between Structural, Cognitive and Relational Dimensions Manifest Benefits of Social Capital Willingness to Share Information Willingness to Exert One's Influence or Power to Benefit the Other Adherence to Norms Business Value and Risks of Social Capital Potential Business Value Potential Risks Feedback Loops Between Manifestations of Social Capital and Relationship Quality IV Method Process for Defining the Scope of Each Study Identifying Interviewees Interviews Questions Transcription and Translation V Results Case Studies — Overview MainstayCorp GrowthCorp ParentCorp How are High Quality Relationship Built? Social Capital and Relationship Quality The Importance of Network Structure Trust Mutual Understanding Additional Observations Internal Social Capital Important for Building Social Capital Externally Social Capital in Relationships Constrained by Roles Manifest Benefits of Social Capital Overview Information Sharing Influence and Power Norm Adherence / Solidarity Manifest Risks of Social Capital Conflicting Stakeholder Demands: Risk of Offending One to Please Another Risk of Becoming Less Flexible in Order to Meet Past Commitments Risk of Insufficient Resources to Meet Rising Expectations VI Conclusions A Case Studies MainstayCorp Corporation Strategy and Motivations to Engage Relationships: Strength of Network Communication Ties Relationships: Shared Identity Relationships: Mutual Trust Relationships: Mutual Understanding Links From Relationships to Social Capital to Business Value Conditional Factors: Limits to Generalizability in Other Situations GrowthCorp Corporation Strategy and Motivations to Engage Relationships: Strength of Communication Ties Relationships: Shared Identity Relationships: Mutual Trust Relationships: Mutual Understanding Links from Relationships to Social Capital to Business Value The Risks of Social Capital ParentCorp Business Strategy and Motivations to Engage Relationships: Strength of Communication Ties Relationships: Shared Identity Relationships: Mutual Trust Relationships: Mutual Understanding Links From Relationships to Social Capital to Business Value B Sample Copy of Interview Protocol Introduction and warm-up: Measuring Social Capital Behaviours that are Perceived to Build / Destroy Relationships Impact of the Quality of the Stakeholder Relationships Bibliography Research Partners Organizations Canadian Institute of Chartered Accountants (CICA) Centre for Innovation in Management (CIM), SFU Business Erivan K. Haub Program in Business and Sustainability, Schulich School of Business, York University Principal Investigators Research Team 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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