 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
Foreword Study Group Executive Overview Chapter 1 — An Overview of Government in Canada Project Objective A Primer on Canadian Government Federal Government Provincial Governments Territorial Governments Proposing Legislation and Implementing Laws Intergovernmental Relations Summary Chapter 2 — About Government Budgeting A Primer on Canadian Parliamentary Traditions Power of Appropriation Single Fund Concept Cash Accounting Stewardship and Compliance Reporting Government Planning, Budgeting and Reporting Planning Process Budgeting Process Reporting Process Summary Chapter 3 — Undertaking the Research Research Methodology What are "Accounting Bases"? Understanding Cash and Accrual Accounting Reporting Entity, Basis of Consolidation and Accounting Policies What is GAAP for Government? What are PSAB's Financial Reporting Recommendations? Accountability of a Government for the Resources, Obligations and Financial Affairs Comparison of actual and budgeted results Reporting on legislative authority Funds and Reserves Financial Statement Discussion and Analysis Summary Chapter 4 — What Legislation Applies to the Budget, Estimates and Summary Financial Statements? Survey Method Survey Findings – Legislation Applicable Legislative Provisions Recent or Planned Changes to Legislation Summary Chapter 5 — What is the Relationship between the Budget, Estimates and Summary Financial Statements? Survey Method Survey Findings – Basis of Accounting Interrelationships between the Budget, Estimates and Summary Financial Statements How are Numbers Derived for Budget Data in Financial Statements? Trends and Observations Why Report Budget Numbers in Summary Financial Statements? Summary Chapter 6 — How do Numbers in Summary Financial Statements Relate to Published Original Budgets? Survey Method Survey Findings – Budget and Summary Financial Statements Is the Same Reporting Entity Used? Is the Same Basis of Consolidation Used? Are the Same Accounting Policies Used? Are Adjustments, Reconciliations or Explanations Provided? Trends and Observations Summary Chapter 7 — What Budgeting Initiatives are Underway? Survey Method Survey Findings – Current and Planned Initiatives Enacting or Amending Legislation Adopting new accounting bases in the budget, estimates and summary statements Implementing balanced budget requirements Modernizing budgeting practices Converting to Accrual-based Accounting Changing the Reporting Entity, Basis of Consolidation and Significant Accounting Policies Changes to the reporting entity Changes to the basis of consolidation Changes to significant accounting policies Observations and Complicating Factors International Government Budgeting Developments Summary Appendix A — Government Planning, Budgeting and Reporting Cycles Government of Canada — Planning, Budgeting and Reporting Cycle Government of Saskatchewan — Planning, Budgeting and Reporting Cycle Government of Nunavut — Planning, Budgeting and Reporting Cycle Appendix B — Government Jurisdictions and Survey Documents Appendix C — Summary of Survey Results Appendix D — International Developments on Budgeting Organisation for Economic Co-operation and Development (OECD) International Federation of Accountants (IFAC) Appendix E — Illustrative Excerpts Drawn from Government Budgets, Estimates and Summary Financial Statements Glossary Selected Bibliography 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
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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