CAstore - Canadian Accounting and Assurance Reference Service (CAARS)

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

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

Foreword

Introduction

Background information

Defining operating segments of an enterprise

Reportable segments

Aggregation of similar operating segments

Quantitative thresholds

Vertically integrated enterprises

Accounting principles and allocations

Information to be disclosed about segments

Interim period information

Restatement of previously disclosed information

Enterprise-wide disclosures

Information about products and services

Information about geographic areas

Information about major customers

Competitive harm

Cost-benefit considerations

Scope

Transitional provisions

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