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Commerce (703)
COMM 450 (3)
Lecture

Notes (Canadian Financial Reporting Standards).docx

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Department
Commerce
Course
COMM 450
Professor
Brian Parker
Semester
Winter

Description
IntermediateAccountingCanadianFinancialReportingStandardsOverviewCPACertifiedProfessionalAccountantWebsitewwwfrascanadacaTheFinancialReportinglandscapeinCanadaAuthoritativehierarchyofaccountingstandardsThefinancialinformationcompendiumBiasinFinancialReportingtensionsandcounterbalancesProfessionalJudgementEthicsTheFinancialReportingLandscapeinCanadaEffectiveJanuary12011CanadaadoptedtwosetsoffinancialreportingstandardsInternationalFinancialReportingStandardsIFRSwillapplytoPublicallyAccountableEnterprisesPAEprofitorientedentitiesabout5500entitiesPrivateEnterpriseStandardswillapplytoabout25millionCanadianentitiesandarethoseprofitorientedenterprisesessentiallynotinthePAEdefinitionTheformatoftheCICAHandbookhasbeenrevisedtoreflectthefollowingConceptualFrameworkPartIInternationalFinancialReportingStandardsIFRS BKP10th Page 115Instructor of IntermediateAccountingCanadianFinancialReportingStandardsOverviewPartIIAccountingStandardsforPrivateEnterprisesPartIIIAccountingStandardsforNotForProfitorganizationsPartIVAccountingStandardsforPensionsPartVPrechangeoveraccountingstandards BKP10th Page 215Instructor of
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