 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
Capital Markets Leadership Task Force Preface Participants in Interviews, Focus Groups and Conferences Executive Summary Section 1: Introduction Project Scope Research Approach Information Analysis Conclusions and Propositions for Consideration Section 2: Canadian Capital Markets Composition Applicability of Regulation in Different Market Segments Characteristics of Information Information Categories Patchwork Regulation Information Qualities Relevance Reliability Usability Information Risk and the Cost of Capital Information Transparency and Opacity Metrics Relationship between attributes of information and cost of capital Cost of equity Cost of debt Country level analyses Summary Key Players and Their Responsibilities Management Boards of Directors and Audit Committees Auditors Regulators Regulatory enforcement and the cost of capital Stronger enforcement Principles vs. rules Regulatory re-interpretations of GAAP Regulatory requirements difficult to follow Simplified regulatory structure Consultation with stakeholders Civil liability considerations Propositions for Consideration Statements of Principle Boards of Directors and Audit Committees Costs and Benefits Section 3: Interim Financial Reporting Introduction Financial Statements Reporting requirements Current practice Preparation process for interim financial statements Approval Reporting issues Reliability Relationship of financial statements to other information Assurance requirements Assurance issues Voluntary vs. mandatory assurance Oral or written report Published report Extended interim procedures Interim materiality Impact on smaller public companies A Maturity Model for the Evolution of Assurance on Interim Reporting Propositions for Consideration Costs and Benefits Section 4: Other Continuous Reporting Obligations Introduction Management's Discussion and Analysis (MD&A) Reporting requirements Approval Reporting issues Comparison of CICA MD&A Principles with CSA Rules Assurance requirements Assurance issues Annual Information Form (AIF) Reporting requirements Approval Reporting issues Assurance requirements Assurance issues Earnings Press Releases (EPR) Reporting requirements Approval Reporting issues Assurance requirements Assurance issues Material Change Reports (MCRs) Reporting requirements Approval Reporting issues Assurance requirements Assurance issues Information Circulars, etc. Reporting requirements Approval Reporting issues Assurance requirements Assurance issues Propositions for Consideration Costs and Benefits Section 5: Internal Control over Financial Reporting and Other Continuous Disclosure Obligations Internal Control over Financial Reporting Introduction Reporting requirements Approval Reporting Issues Usefulness of management's evaluation of internal control Usefulness of COSO as a framework Cost of preparation Form of reporting Communicating the limitation of point-in-time assessments Impact on smaller public companies Assurance requirements Assurance Issues Voluntary vs. mandatory assurance Relating the outcome of the audit to the financial statements Cost-benefit Reducing the cost of the audit An alternative ICOFR model Nature Timing Extent Reporting Disclosure Controls and Procedures (DCP) Reporting requirements Examples of Disclosure Controls and Procedures Approval Reporting issues Overlap of DCP and ICOFR Absence of framework Evaluation Financial reporting tie-in for DCP and ICOFR Increased liability for directors and officers Impact on smaller companies Assurance requirements Assurance issues Need for assurance on DCP A Maturity Model for the Evolution of Internal Control Assurance Propositions for Consideration ICOFR DCP Costs and Benefits Section 6 : Conclusions and Propositions for Consideration Summary of propositions Integrated continuous audit Appendix A – Overview of Canadian Public Companies Appendix B – Information Provided to Capital Markets – Required by Regulators (except investment funds) Ongoing Requirements Distribution Requirements Other Information Available to the Capital Markets but not Required by Regulation Appendix C – Stages in Evolution of Quarterly Reporting Appendix D – Stages in Evolution of Internal Control Reporting Appendix E – Survey of Interim Reports for Q1 of 2005 1. # of firms in each layer disclosed as NOT Reviewed vs. Unaudited (presumed Reviewed) 2. Beak-down summarizing firms with and without going-concern cautions 3. Break-down of Layer 3 by TSXV vs. non-TSXV 4. Comparison of firms that were NOT Reviewed with Unaudited (presumed Reviewed) * firms, in terms of Revenue, Net Income and Assets (mean, median, SD, max and min), overall and by layers 5. Further break-down in Layer 3 by TSXV vs. non-TSXV 6. Comparison of firms that were NOT Reviewed with Unaudited (presumed Reviewed) * firms, in terms of auditor type, overall and by layers 7. Break-down by major auditors 8. Industry classification for firms NOT Reviewed, and firms Unaudited*, break-down by layers (based on SEDAR industry description) Appendix F – Comparison of Definitions of Internal Control over Financial Reporting and Disclosure Controls and Procedures (MI 52-109) Appendix G – Summary of Propositions for Consideration Maintaining Quality Capital Markets Through Quality Information Introduction: Statements of Principle Boards / Audit Committees Interim Financial Statements Other Continuous Reporting: Management's Discussion and Analysis (MD&A), Annual Information Form (AIF), Earnings Press Releases (EPR), Material Change Reports (MCR), Information Circulars (IC) Internal Control Over Financial Reporting And Disclosure (ICOFR & DCP) ICOFR DCP Appendix H – Terms of Reference of The CMLTF Mission Responsibilities Composition Staff, Resources and Funding Decision Making Meetings Appendix I – List of Acronyms 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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