Digital Archives for Chartered Accountants
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...
Wednesday, October 19, 2011
About the Canadian Institute of Chartered Accountants (CICA)
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The Canadian Institute of Chartered Accountants (CICA) will celebrate its 110 th anniversary in 2012. Established in 1902 as the Dominion A...
Tuesday, October 11, 2011
Comparing Thoughts on Professional Judgment - 1937 and 1988
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“Proficiency in accounting work is largely a matter of experience and judgment; the underlying theory of the science is not particularly pro...
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