Showing posts with label accounting standards. Show all posts
Showing posts with label accounting standards. Show all posts
Tuesday, November 6, 2012

PSAAC - What It Is & What It Does

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“PSAAC” stands for the Public Sector Accounting and Auditing Committee of the Canadian Institute of Chartered Accountants (CICA). PSAAC ...
Sunday, September 30, 2012

Should Accounting Standards be Principles or Rules?

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In a recently-published article, Sir David Tweedie notes that: “Forty-odd years ago, as a CA apprentice, I didn't have to study a...
Sunday, September 16, 2012

The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting

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  The Governmental Accounting Standards Board (GASB) was established in April 1984 as the authoritative accounting standard-setting bo...
Sunday, August 26, 2012

Paul Pacter: Profile and Interview

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  Accountancy Age online published an April 2010 article called “ Profile: Paul Pacter, international standard setter .” The article ...
Monday, August 6, 2012

Achieving International Harmonization of Accounting Standards (1975)

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In July 1975, the Accounting Research Committee of the Canadian Institute of Chartered Accountants (CICA) issued an exposure draft on In...
Monday, July 30, 2012

Principles-based standards and professional judgment - then and now

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At a historic roundtable discussion in New York, the chairman (Charles B. Couchman) stated that: “For many years the leading practition...
Friday, May 4, 2012

Indiana CPAs - In the beginning …

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Before there was a tax code (1913), before there was a Department of Labor (1913), before the SEC (1935) and before the PCAOB (2002), even ...
Monday, February 27, 2012

The “Going Concern” Assumption: Accounting and Auditing Implications - 1991

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The “Going Concern” Assumption: Accounting and Auditing Implications was published by the Canadian Institute of Chartered Accountants (CIC...
Wednesday, February 8, 2012

Generally Accepted Auditing Standards – 1975

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Thirty-seven years ago, in February 1975, the CICA’s Auditing Standards Committee proposed, subject to comments received following exposure,...
Wednesday, January 18, 2012

Setting accounting and auditing standards in Canada - 1978

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The article “ Setting Accounting and Auditing Standards ” was originally published in the September 1978 issue of CAmagazine . At that time...
Wednesday, January 11, 2012

Report of the CICA Special Committee on Standard-Setting (SCOSS) - 1980

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On December 19, 1980, the CICA Special Committee on Standard-Setting (SCOSS) presented its Report to the CICA Board of Governors . This c...
Wednesday, November 16, 2011

A Brief History of the Evolution of Accounting and Auditing Standards in Canada

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Prior to 1951, the  Canadian Institute of Chartered Accountants (CICA) was known as the Dominion Association of Chartered Accountants (DACA...
Monday, October 31, 2011

The Evolution of US GAAP, Part II: 1973-2004

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This article, the second of a two-part commentary about accounting standards setting, chronicles the rising importance of financial accounti...
Tuesday, October 25, 2011

The Evolution of US GAAP, Part 1: 1930-1973

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In 2005, The CPA Journal marked its 75th anniversary by publishing an assessment of the path of accounting standards setting over the previo...
Monday, September 19, 2011

Approaches to Dealing with Risk and Uncertainty - 1990 CICA Research Report

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The 1990 CICA Research Report, Approaches to Dealing with Risk and Uncertainty , was prepared by J.E. Boritz, PhD, FCA. He was assisted by a...
Tuesday, August 23, 2011

CICA Task Force on Standard Setting - Final Report 1998

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The Final Report of the CICA Task Force on Standard Setting (TFOSS) was issued in May 1998. It represented the culmination of almost two ye...
Tuesday, August 2, 2011

Report of the Commission to Study the Public’s Expectations of Audits - June 1988

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The Report of the Commission to Study the Public’s Expectations of Audits (Macdonald Commission Report) was released by the Canadian Instit...
Tuesday, July 5, 2011

Evolution of US Generally Accepted Accounting Principles - 1930 to 2004

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The accounting history paper Evolution of US Generally Accepted Accounting Principles (GAAP) was prepared by Stephen A. Zeff, Rice Universi...
Wednesday, June 29, 2011

Remembering Ross Skinner (1923-2003)

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Saskatoon-born Ross MacGregor Skinner, FCA, had a significant impact on Canadian accounting standards. His 3...
Wednesday, May 25, 2011

Remembering Professor Edward Stamp (1928-1986)

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As a scholar and professional of truly international renown, Professor Edward Stamp was a British subject by birth and a Canadian citizen by...