 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
Notice to Reader Foreword Advisory Group Chapter 1 — Introduction Background The Business Reporting Supply Chain Global Usage of XBRL Regulators Governments Methodology of the Study Chapter 2 — The Business Case Introduction The Case for Adopting XBRL The Consumers Data Quality The FDIC Example The Suppliers Cost of Capital Cost Control XBRL is XML Experience with XBRL Availability of Training Use of Commercially Available Software Conclusions Chapter 3 — XBRL Document Preparation Introduction Instance Documents The Content — Tagging Methodologies Limitations of Current Tagging Methodologies XBRL GL Mapping Using XBRL GL Chapter 4 — Deep Tagging and its Implications Introduction Information Technology Infrastructure Components The Levels of Infrastructure Tagging at the Data Delivery Level Tagging at the Applications Integration Level Tagging at the Applications Level Tagging at the Data Level Benefits of Deep Tagging Data Reuse Internal Management Reporting Systems Integration Consolidations Divisional Reporting Conclusions on Data Tagging Chapter 5 — Best Practices and Sustainable Business Process Management Taxonomy Selection and Extensions Methodology Selection Comparison of Processes at Different Levels Documentation Sustainable Business Processes Conclusions Chapter 6 — Summary and Recommendations The Business Case Experience with XBRL XBRL Instance Document Preparation XBRL GL Deep Tagging Tagging at the Various Levels Sustainable Business Practices Summary of Major Recommendations Appendix A — Case Studies 1. Microsoft Corporation Objectives of the Project Project Team Project Characteristics Business Processes Lessons Learned Outcome 2. Department of Housing and Urban Development (HUD) Objectives of the Project Project Characteristics Business Processes Lessons Learned Outcome 3. Statscan Objectives of the Project Project Characteristics Business Processes Lessons Learned Outcome 4. FDIC (Federal Deposit Insurance Corporation) Objectives of the Project Project Characteristics Business Processes Lessons Learned Outcome 5. United Technologies Objectives of the Project Project Characteristics Business Processes Lessons Learned Outcome 6. Wacoal Objectives of the Project Project Characteristics Business Processes Lessons Learned Outcome 7. KOSDAQ Objectives of the Project Project Characteristics Business Processes Lessons Learned Project Outcome 8. Bank of Spain Objectives of the Project Project Characteristics Business Processes Lessons Learned Outcome 9. Bowne & Co. Objectives of the Project Project Characteristics Business Processes Lessons Learned 10. The Nethrelands national Taxonomy (NTN) Objectives of the Project Project Characteristics Business Processes Lessons Learned Appendix B — Taxonomies Available Approval and Acknowledgement of Financial Reporting Taxonomies Financial Reporting Taxonomies International Financial Reporting Standards (IFRS), General Purpose Canadian Taxonomies United States Taxonomies The XBRL GL Taxonomy Appendix C — Sample List of Major Known XBRL Adopters Appendix D — Questionnaire for Interviews Appendix E — XBRL and XBRL-related Websites Firms and Companies Filing XBRL Universities and Research Centres Software Vendors Government and Supervisory Bodies Other XBRL and related Organizations Glossary of Terms Bibliography 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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