This comprehensive electronic collection will help you access up-to-date accounting and assurance information and move between hundreds of cross references. It includes CICA Handbook – Accounting, CICA Handbook –Assurance, CICA Public Sector Accounting Handbook, Management's Discussion and Analysis, Criteria of Control Publications and the Risk Management and Governance Collection.
The complete CICA Handbook – Accounting and Assurance, CICA Public Sector Accounting Handbook, Management's Discussion and Analysis, Criteria of Control Publications and the Risk and Governance Collection.
The CICA Standards and Guidance Collection contains the official pronouncements of the CICA.
The CICA Standards and Guidance Collection will help you:
- access up-to-date accounting and assurance information immediately
- move between hundreds of cross references instantaneously
- search for any word or phrase and find all the relevant references at once
- copy text from your infobase, then transfer it to a file which can be used by any word processing package
Special Features:
- as simple to use as a book - find information using the conventional indexes, and then browse page by page
- follow any cross reference within text with a single key stroke
- unlike online services, VPL lets you spend time you need to do the thorough research
- necessary for difficult problems without incurring any additional costs
- can be installed on any LAN to make this critical information available to everyone
Restructuring of the CICA Handbooks
CICA Handbook – Accounting
The CICA Handbook – Accounting has been restructured to implement the Accounting Standards Board strategy for adopting different sets of financial reporting frameworks for different kinds of entities. As part of your electronic subscription to CICA Handbook – Accounting and Assurance, updates will be posted 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
- Part V - The pre-changeover accounting standards containing a complete set of the archived CICA Handbook - Accounting contents as of December 2009
To get more information and resources related to the new accounting and auditing standards, go to www.cica.ca/transition.
CICA Handbook – Assurance
The CICA Handbook – Assurance has also been restructured to reflect 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 is as follows:
Part I 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;
- 36 Canadian Auditing Standards; and
- retained Sections and Guidelines (applicable to engagements other than audits of financial statements).
Part II consists of a complete set of the existing Handbook contents.
On December 15, 2009, the new Canadian Standard on Quality Control (CSQC 1) came into effect. All firms providing assurance services are required to implement CSQC 1.
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 available in print, on DVD, and as a web-based collection. Updated with each CICA Handbook release.
Click here for a full listing of CICA Handbook products.
