Accounting Standards
Who Sets Accounting Standards?
The Canadian Institute of Chartered Accountants (CICA) works together with international organizations such as the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and the International Accounting Standards Board (IASB), to create new and amend older standards in order to establish and maintain a common language for communicating financial information.
- CPA Canada Standards and Guidance Collection (CPACHB) » Ce lien s'ouvre dans une nouvelle fenêtre / This link opens in a new windowStandards and guidance collection of the Canadian Institute of Chartered Accountants.
- International Financial Reporting StandardsThe complete set of International Financial Reporting Standards incorporating International Accounting Standards and Interpretations
- Chartered Professional Accountants (CPA) CanadaFormerly the Canadian Institute of Chartered Accountants (CICA)
- FASB Pronouncements and EITF AbstractsAccess the US equivalent of the CPA Canada Standards.
Auditing Standards
Who Sets Auditing Standards?
The Auditing and Assurance Standards Board (AASB) has the authority, as reflected in federal and provincial Business Corporations Acts and other legislation and securities regulations, to set generally accepted auditing standards (GAAS) for financial statement audits.
Recommended Books
Wiley 2021 Interpretation and Application of IFRS StandardsPublication Date: 2021
Wiley GAAP 2020 by Publication Date: 2020
Financial Management: US GAAP & IFRS StandardsPublication Date: 2018
Auditor Essentials by Publication Date: 2018
