FMGT 1116 Lecture Notes - International Financial Reporting Standards, Patrick Dixon, Financial Statement

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Published on 19 Apr 2013
School
Langara College
Department
Financial Management
Course
FMGT 1116
Professor
Accounting Principles January 16th , 2013
Non-Business Organizations
includes not- profit and government organizations
no specific or identified owner for non-business organizations
are accountable to taxpayers, lenders, etc
Generally Accepted Accounting Principles
financial accounting
governed the Generally Accepted Accounting Principles
the Canadian Institute of Chartered Accountants
responsible for the development and issuance of generally
accepted accounting principles
the accounting principles
support the basic objective of financial reporting and financial
communicating information
that is useful to investors, creditors, basically whoever is in
charge of making the decisions in the company
International Financial Reporting Standards (IFRS) and Canadian GAAP
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