CICA Standards and Guidance Collection (Print)
The official accounting and assurance pronouncements of both the Accounting Standards Board and the Auditing & Assurance Standards Board, The CICA Standards and Guidance Collection (Print) includes the International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Pension Plans, as well as Canadian Auditing Standards (CAS), CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements.
This comprehensive print collection gives members access to up-to-date accounting and assurance information at your fingertips.
CICA Handbook – Accounting
The CICA Handbook – Accounting reflects the Accounting Standards Board's strategy for adopting different sets of financial reporting frameworks for different kinds of entities. As part of your print subscription, separate publications will be shipped to you (as they become available):
- Part I & IV – International Financial Reporting Standards and Accounting Standards for Pension Plans
- Part II & III – Accounting Standards for Private Enterprises and Accounting Standards for Not-for-Profit Organizations
To get more information and resources related to the new accounting and auditing standards, go to www.cica.ca/applyingthestandards.
CICA Handbook – Assurance
The CICA Handbook – Assurance reflects the Auditing and Assurance Standards Board's adoption of the International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs). The CASs come into effect for audits of financial statements for periods ending on or after December 14, 2010. Electronic access consists of :
- the Preface to the CICA Handbook – Assurance;
- CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements;
- Canadian Auditing Standards;
- Other Canadian Standards; and
- Assurance and Related Services Guidelines.
To get more information and resources related to the quality control standard, go to www.cica.ca/cas.
Management’s Discussion and Analysis
Management’s Discussion and Analysis provides principles and a framework to help preparers identify and organize appropriate information for their MD&A disclosures, emphasizing aspects of existing regulation and, in places, adding dimensions that go beyond existing regulation. The framework provides a structure for preparing a fact-based disclosure document that gives a reader the ability to look at the issuer “through the eyes of management”.
The CICA Standards and Guidance Collection is also available on DVD and as a web-based collection. Updated with each CICA Handbook release.
Click here for a full listing of CICA Handbook products.
Publication Date: Annual updates