 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
Forward Study Group Executive Summary Overview of Report and Recommendations Objectives and Scope of Research Report Scope and Definition of Full Cost Accounting Implementation and Benefits of Full Cost Accounting Estimating External Environmental Costs Sectoral Versus General Implementation Full Cost Accounting and Full Cost Pricing External Reporting and Generally Accepted Accounting Principles Future Development and Implementation of Full Cost Accounting Implications for Professional Accountants and Accounting Bodies Active Participation Awareness and Education Conclusions and Recommendations Chapter 1 — Introduction An Imaginary Scene at the Head Office of Universal Super Products Inc. Changing Information Needs for Business Decision Making and Accountability Rapid Changes in the Context for Doing Business Renewed Focus on Effective Corporate Governance and Roles of Boards of Directors Increasing Need for Information About Environmental Impacts and Performance Environmental Accounting Environmental Costs, External Costs, Full Costs Definition of Full Cost Accounting Focus and Scope of This Report Structure of Report Chapter 2 — Full Cost Accounting: Its Nature, Scope and Use Definition of Full Cost Accounting Scope of Definition Shift from External to Internal Costs External Benefits Universal Super Products Inc.: Impacts on Land, Air, Water, Energy & Resources Identification, Measurement and Monetization of External Costs Types of Environmental Impact to Address Scope Decisions Identification, Description and Measurement of Impacts Monetization — Alternative Approaches Cost of control Damage function Monetization — Other Approaches Full Cost Accounting is Not Full Cost Pricing! Full Cost Accounting and Generally Accepted Accounting Principles GAAP and Internal Costs GAAP and External Costs Generally Accepted Accounting Principles — definition Objective of financial statements Entity-centred accounting concepts and definitions Limitations of entity-centred accounting Another Limitation of GAAP: Orientation to Past Events and Transactions Full Cost Accounting, National Income Accounting and Economics Uses and Users of Full Cost Accounting Chapter 3 — Users and Their Information Needs Internal Users and Needs Usefulness of Internal Environmental Cost Information to Internal Users Usefulness of External Environmental Cost Information to Internal Users External Users and Needs External Users' Needs for Environmental Cost Information Investment Community Regulatory Bodies Policy Developers and Legislators National Accounts Preparers Other Interested Parties Employees Industry associations Communities Environmental non-government organizations (ENGOs) Media Chapter 4 — Full Cost Accounting: A Corporate Example Four Aspects of Full Costs Accounting Ontario Hydro — A Corporate Case Study About the Company — Highlights Context for Full Cost Accounting: Corporate Policy of Commitment to Sustainable Development How Ontario Hydro Defines Full Cost Accounting Accounting for Environmental Costs at Ontario Hydro Internal environmental costs External costs Implementation of Full Cost Accounting Institutionalization Full cost accounting corporate guidelines Stakeholder support Applying full cost accounting to decision making Applying full cost accounting to planning Full cost accounting research — internal costs Full cost accounting research — externalities Full cost accounting communication and education program Outreach Beyond Ontario Hydro Linkage with GAAP What has been Learned about Full Cost Accounting Looking Ahead Chapter 5 — Full Cost Accounting: Internal Costs Information for Internal Environmental Costs Definition of "Environmental Cost" Categories and Types of Environmental Costs Direct (conventional) costs Potentially hidden costs Contingent costs Image and relationship costs Techniques for Determining Full (Internal) Environmental Costs Management Applications of Full Cost Accounting (Internal Cost Elements) Information for External Users About Internal Environmental Costs Chapter 6 — Full Cost Accounting: External Costs Information for Internal Users About External Environmental Costs Information for External Users About External Environmental Costs The BSO / Origin Case Ontario Hydro Other Examples Landcare Research New Zealand Ltd. Earth Sanctuaries Ltd. Evidence of Needs for External Full Cost Reporting CICA 1980 Research Study Ontario Hydro Environmental Protection Agency World Business Council for Sustainable Development Europe Landcare Research New Zealand Ltd. and Earth Sanctuaries Ltd. (Australia) Summary Chapter 7 — Issues, Conclusions and Recommendations Concerning Full Cost Accounting Introduction Consensus on Definition of Full Cost Accounting Confusion with Full Cost Pricing Implementation of Full Cost Accounting Internal Costs External Costs Need for Consensus on Principles and Methodologies for Full Cost Accounting Sectoral v. General Implementation Continuum of Progress Towards Full Cost Accounting Generally Accepted Accounting Principles, Financial Reporting and Full Cost Accounting Expectations about Full Cost Accounting and Generally Accepted Accounting Principles and the Role of Economic Instruments Role for Professional Accountants in Full Cost Accounting Auditability, Auditing and Standards for Credibility of Full Cost Accounting Appendix A — Definitions of Full Cost Accounting Appendix B — Excerpt from BSO / Origin Environmental Accounts 1990 Glossary BSO / Origin's Environmental Accounts Valuation Difficulties Assessing the Environmental Cost Costing Residual Effects Determining 'Optimum' Environmental Health Nox Emissions SO2 Emissions CO2 Emissions Waste Water Waste Production Limitations of the Assessment Assessment Method Specific Circumstances Gathering Data on Emissions Glossary Selected Bibliography 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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