Changing World of Accounting Standards

Changing World of Accounting Standards - Part V Pre-change...

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    Changing World of  Accounting Standards
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Changing World of Accounting  Standards The CICA Standards and Guidance Collection on the Internet has been updated to reflect changes made to the CICA Handbook – Accounting, dated April 2010 The Handbook now has five sections: Part I – International Financial Reporting Standards Part II – Accounting Standards for Private Enterprises Part III – Accounting Standards for Not-for-Profit Organizations Part IV – Accounting Standards for Pension Plans
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Unformatted text preview: Part V Pre-change over Accounting Standards Canadian GAAP IFRS for Public Enterprises Private Enterprise GAAP Canadian GAAP How to Approach the Multiple GAAPS: Focus on core principles and models Should we recognize the item? Yes or No? If yes, what would be the measurement ? (How much money should be assigned) How should it be presented ? (Where would it go on the financial statements?)...
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This note was uploaded on 10/26/2011 for the course ACCT 3410 taught by Professor Jobs during the Spring '11 term at Kwantlen Polytechnic University.

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Changing World of Accounting Standards - Part V Pre-change...

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