The final accounting standards set by the Accounting Standards Board for entities that prepare financial statements in accordance with Canadian generally accepted accounting principles (GAAP). It includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Accounting Standards for Pension Plans.
The CICA Handbook – Accounting reflects the Accounting Standards Board strategy for adopting different sets of financial reporting frameworks for different kinds of entities. As part of your CICA Handbook – Accounting, 2013 Edition print subscription, separate publications will be shipped to you (as they become available):
To get more information and resources related to the new accounting and auditing standards, go to www.cica.ca/applyingthestandards.
Click here for a full listing of CICA Handbook products.
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