 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
Foreword Study Group Executive Summary Introduction What is Financial Condition? Challenges to Reporting on Financial Condition The Indicators Sustainability Flexibility Vulnerability Some Concluding Thoughts Chapter 1 — Introduction The Genesis of the Research Report Some Basic Assumptions Contents of the Research Report Chapter 2 — What is Financial Condition of Government Introduction The Definition Sustainability Flexibility Vulnerability Sources of Information Chapter 3 — The Challenges to Reporting on Financial Condition Introduction Challenges to Reporting on Financial Condition The Focus is on Government, Not the Economy Financial Condition, Not Government Performance Reporting on Financial Condition, Not an Assessment of Current Fiscal Policy Financial Condition, Not Financial Solvency Developing Benchmarks Making Comparisons: Information Trends Within a Particular Jurisdiction Forward-looking vs. historical information Across Jurisdictions Interprovincial Comparisons and the Reporting Entity International Comparisons Conclusions Chapter 4 — Users and the Information Provided Who the Users Are What they Want and Need What is Currently Being Provided: the Survey Criteria for Selecting Indicators Relevance Necessity Measurability Clarity Chapter 5 — Characteristics for the Indicators The range of Choices Special Concerns Regarding Selected Characteristics Comparability Reliability Understandability and Clarity Use of Ratios and Graphics Conclusions Chapter 6 — The Indicators Introduction The Appropriate Denominators: "Revenues" and "GDP" The Role of Per-Capita Indicators Sustainability Debt-to-Gross Domestic Product (GDP) The purpose of the indicator Relationship to financial condition Illustration of the indicator Deficit-to-Gross Domestic Product (GDP) Purpose of the indicator Relationship to the definition of financial condition Illustration of the indicator Summary Flexibility Public Debt Charges-to-Revenues Purpose of the indicator Relationship to financial condition Illustration of the indicator Changes in Physical Capital Stock Purpose of the indicator Relationship to financial condition Illustration of the indicator Own Source Revenues-to-GDP The purpose of the indicator Relationship to the definition of financial condition Illustration of the indicator Summary Vulnerability Government-to-Government Transfers-to-Own Source Revenues The purpose of the indicator Relationship to the definition of financial condition Illustration of the indicator Foreign-Held Government Debt-to-Government Net Debt The purpose of the indicator Relationship to the definition of financial condition Illustration of the indicator Foreign Currency Debt-To-Government Net Debt The purpose of the indicator Relationship to the definition of financial condition Illustration of the indicator Current Account Balance-to-GDP The purpose of the indicator Relationship to the definition of financial condition Total External Debt-to-GDP The purpose of the indicator Relationship to the definition of financial condition Summary A Summary of the Indicators Chapter 7 — Some Final Thoughts Interpretation and Use Sustainability Flexibility Vulnerability One-stop Shopping The Complete Package The Limitation of Financial Condition Next Step Appendix A — Indicators from Federal and Provincial Governments and Non-governmental and International Organizations Sustainability Flexibility Vulnerability Other Appendix B — The range of Choices Appendix C — Characteristics of Good Information International Organization of Supreme Audit Institutions (INTOSAI) Introduction Qualitative Characteristics Government Financial Reports Should Present Information That Is: Understandable Relevant Reliable Material Timely Consistent Comparable In Applying These Characteristics, Preparers And Auditors Of Government Financial Reports Will Have To: Canadian Institute of Chartered Accountants: Public Sector Accounting and Auditing Board (PSAAB) Function of financial statements Appendix D — Definition of Terms The Numerations and Denominators Public Accounts Public-Sector debt Primary balance Budgetary deficit Public debt charges Budgetary revenues Own source revenues Government-to-government transfers National Accounts Gross domestic product (GDP) Changes in the stock of physical capital (net fixed capital formation — net investment) Total capital stock The current account Total external debt Other Foreign holdings of government debt Foreign currency debt Appendix E — The Arithmetic of Deficits and Debt Relationship between the Deficit and the Debt-to-GDP ratio Nominal vs. Real Bibliography 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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