MGAB01H3 Study Guide - Final Guide: Current Liability, Toronto Stock Exchange, Ontario Securities Commission

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12 Dec 2012
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MGAB01H3 Full Course Notes
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Protect investors and maintain the integrity of the securities market. Federal agency which oversees canadian accounting firms (independent auditors) that perform auditing engagements of public companies. Along with provincial governments, set overall corporate governance standards. (the most prominent is the ontario securities commission). The mission of the canadian securities administrators (csa) is to protect investors and maintain the integrity of the securities markets. As part of this mission, the csa along with the canadian institute of. Chartered accountants (cica) oversees the work of the accounting standards board (acsb) that sets generally accepted accounting principles (gaap) for private companies and that adapts international. Financial reporting standards (ifrs) form the international accounting standards board (iasb) for public companies and the canadian auditing and assurance standards board (aasb), the canadian public. Accountability board (cpab) that sets auditing standards for independent auditors (cas) of public companies, and the stock exchanges (e. g. , ontario securities commission and the toronto stock.

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