CICA Handbook
Author: Canadian Institute of Chartered Accountants
Publisher:
Published: 2010-04
Total Pages:
ISBN-13: 9781553854876
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Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
Author: OECD
Publisher: OECD Publishing
Published: 2017-03-27
Total Pages: 326
ISBN-13: 9264267999
DOWNLOAD EBOOKThis publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Financial Reporting in Canada
Author: Canadian Institute of Chartered Accountants, The
Publisher:
Published: 2004
Total Pages: 556
ISBN-13: 9781553851370
DOWNLOAD EBOOKFinancial Accounting Cases
Author: Camillo Lento
Publisher: Wiley
Published: 2019-08-16
Total Pages: 306
ISBN-13: 1119594642
DOWNLOAD EBOOKCanadian Financial Accounting Cases, 3rd edition has been developed to bridge the gap between the foundational concepts and the real world. Students are introduced to the case study methodology for financial accounting, which focuses on identifying the issue, understanding implications, developing alternatives, and making recommendations. Students must also be able to understand the overall financial reporting landscape and the overall impact of the individual accounting issues. The cases range from introductory level to advanced level and can be used as assignments, exams, or for in-class discussions. The cases have been developed using IFRS (Part I), ASPE (Part II) or ASNPO (Part III) as the accounting frameworks, providing students with exposure to many different types of organizational structures, and have been linked to the CPA Competency Map. Instructors are provided with detailed teaching notes and marking keys that will assist in guiding the class discussions and assessments.
Canada
Author: International Monetary Fund. Monetary and Capital Markets Department
Publisher: International Monetary Fund
Published: 2019-06-24
Total Pages: 85
ISBN-13: 1498321119
DOWNLOAD EBOOKThis Financial System Stability Assessment paper discusses that Canada has enjoyed favorable macroeconomic outcomes over the past decades, and its vibrant financial system continues to grow robustly. However, macrofinancial vulnerabilities—notably, elevated household debt and housing market imbalances—remain substantial, posing financial stability concerns. Various parts of the financial system are directly exposed to the housing market and/or linked through housing finance. The financial system would be able to manage severe macrofinancial shocks. Major deposit-taking institutions would remain resilient, but mortgage insurers would need additional capital in a severe adverse scenario. Housing finance is broadly resilient, notwithstanding some weaknesses in the small non-prime mortgage lending segment. Although banks’ overall capital buffers are adequate, additional required capital for mortgage exposures, along with measures to increase risk-based differentiation in mortgage pricing, would be desirable. This would help ensure adequate through-the cycle buffers, improve mortgage risk-pricing, and limit procyclical effects induced by housing market corrections.
Cases in Financial Reporting
Author: D. Eric Hirst
Publisher: Prentice Hall
Published: 2005
Total Pages: 326
ISBN-13:
DOWNLOAD EBOOKFor intermediate and financial accounting courses at the MBA and undergraduate level, or a supplement to financial statement analysis texts. This collection of financial accounting cases is designed to help students become financial statement users. Each case utilizes financial statement information (balance sheet, income statement, statement of cash flow and/or footnotes) and a number of topical questions. Students use the financial statement information to infer and interpret the economic events underlying the numbers. Related articles taken from business publications accompany some cases, and information from the articles is incorporated into the case question material. Also available the Pearson Custom Case Program.
Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020
Author: AICPA
Publisher: John Wiley & Sons
Published: 2020-07-15
Total Pages: 1792
ISBN-13: 1950688399
DOWNLOAD EBOOKThis 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients. Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports SAS No. 138, Amendments to the Description of the Concept of Materiality
Finance for the Arts in Canada
Author: Heather Clara Young
Publisher: H.C. Young
Published: 2004
Total Pages: 376
ISBN-13: 9780973367508
DOWNLOAD EBOOKThe Evolution of Selected Annual Corporate Financial Reporting Practices in Canada, 1900-1970
Author: George J. Murphy
Publisher: Routledge
Published: 2020-09-04
Total Pages: 199
ISBN-13: 1000166732
DOWNLOAD EBOOKThis book, first published in 1988, studies the changes in selected annual corporate financial reporting practices in Canada from 1900 to 1970, and examines the background and processes that have influenced such changes. Knowledge of how financial reporting practices evolved and what influenced their evolution is key to understanding current financial reporting and in influencing further change.
A Federal Approach to Contaminated Sites
Author: Canada. Contaminated Sites Management Working Group
Publisher: Le Groupe de travail
Published: 1999
Total Pages: 66
ISBN-13:
DOWNLOAD EBOOKThis document has been developed to provide a common federal approach to managing contaminated sites under federal custody. The intended audience for this approach is managers & operational personnel who are responsible for managing contaminated sites on federal lands. The approach incorporates risk-based environmental management which assesses risks to human health & the natural environment under current & intended-use scenarios and implements risk management solutions considered to be protective of those risks. Objectives, methodologies, and intended outputs are described for ten steps of the approach, from identification of suspect sites through detailed testing to final reporting & long-term monitoring. Appendices include a list of guidance documents and generic statements of work for various steps of the approach.
