Accounting

2013 Financial Reporting in Canada Under IFRSs

The NEW 2013 editon is now available!

2013 Financial Reporting in Canada Under IFRSs looks at the application of IFRSs from a Canadian perspective by examining and explaining IFRSs requirements and illustrating their application using real-world extracts of financial statements from companies that have already adopted IFRSs.

20 Questions About Government Financial Reporting

The Canadian Institute of Chartered Accountants’ (CICA) Public Sector Accounting Board (PSAB) has released ground-breaking standards that reform what the federal, provincial and territorial (senior) governments report to their stakeholders. A new government reporting model will move these governments to a full accrual system of accounting and a more comprehensive set of financial statements that places less emphasis on the annual surplus or deficit number and is tailored to the unique characteristics of each government.

Accounting Bases Used in Canadian Government Budgeting

This CICA commissioned research study provides a "state of the union" comparative and descriptive look at the accounting bases and accounting policies used by Canadian federal, provincial and territorial governments in their budgets and appropriations, as compared to their summary statements.

Accounting for Successful Farm Management - Model Financial Statements for Canadian Agricultural Producers

An eight-book series


Potatoes & Field Crops	Dairy
Trees & Vines	Grains & Oilseeds
Nurseries & Greenhouses	Beef
	Poultry
	Swine

The Accounting for Successful Farm Management – Model Financial Statements for Canadian Agricultural Producers series of publications provides a common framework for reporting the results of farm business activities and producing more consistent and reliable management information. Ultimately, the standardization of Canadian accounting and financial reporting practices in the agriculture industry will help your farm clients significantly improve operations … and the bottom line.

Published by the Canadian Institute of Chartered Accountants (CICA) and developed by the Canadian Farm Business Farm Management Council (CFBMC)

Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments

The CICA research report Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments reviews budgetary accountability and transparency practices, highlights current and emerging accrual budgeting issues and provides options for addressing future budgeting matters.

Addressing Accrual Issues in Canadian Government Budgeting: Discussion Papers

A clear, concise discussion of the issues related to accrual budgeting in Canadian government.

Audit Enquiry: Seeking more reliable evidence from audit enquiry

In today's environment, with the decreasing availability of documentary evidence, information obtained through audit enquiry is increasingly important. This report studies the reliability of enquiry as an information-gathering technique, and investigates the steps that need to be taken to develop simultaneously both the particular skills of the auditing profession in enquiry and the capacity of the profession to keep pace with events in an economy characterized by rapid change and increasing complexity.

Audit of a Small Entity, 3rd Edition

This study provides practical guidance on how to conduct an efficient and effective audit and also includes guidance for the audit of small not-for-profit entities.

Byrd & Chen’s Canadian Advanced Accounting: Second International Convergence Revised Edition 2010

Written in an easy-to-understand style, Canadian Advanced Accounting will give you the background you need to prepare for the incorporation of International Financial Reporting Standards into Canadian GAAP.

Canadian Accounting and Assurance Reference Service (CAARS)

A comprehensive electronic collection of accounting, financial reporting and assurance titles, CAARS is automatically updated to include new titles when they are released.

Canadian Financial Reporting Collection (CFRC) - Members

Canadian Financial Reporting Collection is a comprehensive library of CICA official pronouncements and financial reporting resources, including the CICA Standards and Guidance Collection, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises.

Canadian Financial Reporting Collection (CFRC) - Non-member

Canadian Financial Reporting Collection is a comprehensive library of CICA official pronouncements and financial reporting resources, including CICA Handbook – Accounting, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises.

Canadian Financial Reporting Collection (CFRC) - Non-member Combined

Canadian Financial Reporting Collection is a comprehensive library of CICA official pronouncements and financial reporting resources, including CICA Handbook - Accounting and Assurance, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises.

Canadian Professional Engagement Manual (C•PEM), 2012 - Members

The 2012 edition of C•PEM now available!

A trusted source of guidance for over 20 years, the Canadian Professional Engagement Manual (C•PEM) is designed to help practitioners perform efficient, cost-effective audit, review and compilation engagements for small- and medium-sized entities (SMEs). Now with more than 50 new sample letters!

PLEASE NOTE: Existing subscribers to C•PEM do not need to re-order each year. The new edition will be sent/updated automatically when it is available.

Canadian Professional Engagement Manual (C•PEM), 2012 - Non-members

The 2012 edition of C•PEM now available!

A trusted source of guidance for over 20 years, the Canadian Professional Engagement Manual (C•PEM) is designed to help practitioners perform efficient, cost-effective audit, review and compilation engagements for small- and medium-sized entities (SMEs). Now with more than 50 new sample letters!

PLEASE NOTE: Existing subscribers to C•PEM do not need to re-order each year. The new edition will be sent/updated automatically when it is available.

Cash Management Toolkit for Small & Medium Businesses

The Cash Management Toolkit for Small & Medium Businesses guides business owners step-by-step through the entire cash management process, including funds coming in, funds going out, and the planning, control and measurement of the funds themselves.

CICA C•PEM Electronic Templates

Exclusively for subscribers to C•PEM

The C•PEM sample forms and engagement letters in Word and Excel formats can be tailored to meet the known facts and circumstances of the specific engagement. Along with the Canadian Professional Engagement Manual (C•PEM), these sample practice aids help to ensure work is carried out with a consistent level of quality that is in accordance with professional standards and the firm’s policies and procedures. Completely updated for the new Canadian Auditing Standards (CAS).

CICA Handbook – Accounting (CICAACC), Non-member (Electronic)

The final accounting standards set by the Accounting Standards Board for entities that prepare financial statements in accordance with Canadian generally accepted accounting principles (GAAP). It includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Accounting Standards for Pension Plans.

CICA Handbook – Accounting and Assurance (CICAA&A), Non-member (Electronic)

The official accounting and assurance pronouncements of both the Accounting Standards Board and the Auditing & Assurance Standards Board, CICA Handbook – Accounting and Assurance includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Pension Plans, as well as Canadian Auditing Standards (CAS), CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements.

CICA Handbook – Assurance, 2013 Edition, Non-member (Print)

The final assurance standards developed by the Auditing and Assurance Standards Board, the CICA Handbook – Assurance contains CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements; Canadian Auditing Standards; and Assurance and Related Services Guidelines.

CICA Handbook Plus (HBPLS), Members (Electronic)

An electronic collection which includes CICA Standards and Guidance Collection and Canadian Accounting and Auditing Reference Service (CAARS)

CICA Handbook Plus (HBPLS), Non-Members (Electronic)

An electronic collection which includes CICA Handbook — Accounting and Canadian Accounting and Auditing Reference Service (CAARS).

CICA Public Sector Accounting Handbook (PSACC)

The CICA Public Sector Accounting Handbook provides you with all the information you need on accounting and assurance as it relates to the public sector. It contains the accounting standards for federal, provincial, territorial and local governments and government organizations.

Available in Loose Leaf, DVD, Internet and Download formats

CICA Standards and Guidance Collection, 2013 Edition – Members (Print)

The CICA Standards and Guidance Collection (Print) includes the CICA Handbook – Accounting, CICA Handbook – Assurance, and Management's Discussion and Analysis.

Clients4Life is the definitive guide to delivering outstanding service in your firm. The book has been written by seasoned professionals and provides practical recommendations that have been tested in the real world of accountancy. Clients4Life is an invaluable read for everyone in your office with in-depth advice on how to make small changes that will have a big impact on your client management and retention.

Climate Change Briefing: Questions for Directors

Climate Change Briefing: Questions for Directors is written to increase awareness among Canadian directors about the business impacts and related governance issues resulting from climate change and provide questions that directors might ask management about climate change.

Purchase Now | Download Softcopy

Corporate Reporting to Stakeholders

Corporate Reporting to Stakeholders aims to promote effective communication between a company and its stakeholders by providing useful guidance to preparers of corporate reports.

Data Level Assurance

With the shift from the use of traditional financial statements to reporting data elements such as performance metrics, key items, statistics and other measurements of business activities, the question has been raised whether there is a need for assurance on the data being reported. CICA’s new research study, Data Level Assurance, will identify the issues and future trends in data level assurance, recommend solutions to these issues, and suggest the future course of action for the profession in this area.

Defining and Accounting for the Government Budgeting Entity

The purpose of this discussion paper is to assess the impact of full accrual accounting on the preparation of the Summary Budget and Estimates, with a focus on the government budgeting entity.

Electronic Audit Evidence

This comprehensive CICA Research Report Electronic Audit Evidence can help you deal with the numerous issues surrounding the use of electronic audit evidence to support the content of the audit report.

Electronic Filing and Reporting

A CICA Research Study which examines the technologies being used for e-filing and reporting.

Employee Future Benefits Implementation Guide, 2nd Edition (EFB)

Serves as an essential resource when dealing with measurement, recoginition and disclosure.

Financing Toolkit for Small & Medium Businesses, The

A roadmap to business financing success, The Financing Toolkit for Small & Medium Businesses helps business owners and managers access the many financing alternatives, services and solutions available in the formal marketplace, including: where to go for financing, how to structure a deal and how to avoid the pitfalls.

Guidance for Directors: Dealing with Risk in the Boardroom

This guidance document is intended to help directors do a better job. It is founded on broad concepts of control and risk that encompass most organizational performance and management effectiveness. These concepts offer valuable insights into how to improve the chances of success and manage the risk of failure.

Guidance for Directors: Governance Processes for Control

This publication was produced with the help of directors of major organizations and draws on extensive hands-on boardroom experience.

Guidance on Assessing Control

This guidance document describes eight principles for assessing the effectiveness of control. The assessment is based on the CICA control framework.

Guidance on Control

Guidance on Control adds value to your organization through effective control and governance.

Guide to Accounting Pronouncements & Sources, 2001, Sixth Edition

Includes Canadian accounting and auditing pronouncements as well as pronouncements from the United States, the United Kingdom, the International Accounting Standards Board and the International Auditing Practices Committee.

IFRS Technical Update - Leases

Accounting for leases can be complex and can have a significant impact on an organisation's financial statements. The IASB has proposed a number of fundamental changes to lease accounting that, if incorporated into a final standard, would have significant and far-reaching financial reporting implications for organizations. This session investigates the proposed changes and demonstrates the impact of these changes through the use of worked examples.

Integrity in the Spotlight: Audit Committees in a High Risk World, 2^nd Edition

Integrity in the Spotlight focuses on the critical necessity of establishing, managing and nurturing effective relationships among the board of directors, the audit committee, management and the external auditors.

Interactive Data - Building XBRL into Accounting Information Systems

A comprehensive research study, Interactive Data - Building XBRL into Accounting Information Systems explores the implementation and business process implications of using Extensible Business Reporting Language (XBRL) at different levels in an organization's information structure.

ISA Engagement Forms

The ISA Engagement Forms are comprehensive practice assistance tools designed to assist practitioners with the implementation of International Standards in the audit of small- and medium-sized enterprises.

Learning About Risk: Choices, Connections and Competencies

Risk, everyone has to face it, but how can you best manage it? This publication from the CICA Criteria of Control Board (CoCo) will help you gain a fuller understanding of the nature of risk and the process of risk identification and assessment.

Learning About Risk: Workshop Leader's Kit

Legislative Accountability Framework for Preparing Government Budgets & Estimates

This discussion paper provides a status report on current statutory obligations and planned initiatives for using full accrual accounting for preparing budget and estimates documents. It suggests directions and presents observations to stimulate further discussion and expands the knowledge base for improvements to senior government accrual budgeting across Canada.

Links between the Budget and the Estimates

Links between the Budget and the Estimates deals with the methods or practices used to determine the figures presented in summary budgets and estimates.

Management's Discussion and Analysis (MD&A)

Management’s Discussion and Analysis provides principles and a framework to help preparers identify and organize appropriate information for their MD&A disclosures, emphasizing aspects of existing regulation and, in places, adding dimensions that go beyond existing regulation. The framework provides a structure for preparing a fact-based disclosure document that gives a reader the ability to look at the issuer “through the eyes of management”.

Model Financial Statements: IFRS
Part I of the CICA Handbook – Accounting (November 2012)

Designed to assist publicly accountable enterprises incorporate changes related to the adoption of International Financial Reporting Standards.

Model Financial Statements – Not-for-Profit Organizations
Part III of the CICA Handbook – Accounting (November 2012)

These model financial statements for not-for-profit organizations include several sets of financial statements, as well as accompanying notes and comments. They have been designed to apply to a wide range of situations and to provide examples of the various financial statement disclosure and presentation options offered by the new standards.

Note: This publication pertains to Part III of the CICA Handbook – Accounting

Model Financial Statements – Private Enterprises
Part II of the CICA Handbook – Accounting (August 2012)

These model financial statements for private enterprises take into account the standards for private enterprises (ASPEs) in Part II of the CICA Handbook – Accounting .

Professional Accountant's Reference Service (PARS) - Members

Includes: The complete CICA Standards and Guidance Collection, Federal Income Tax Collection Lite, The Complete Guide to GST/HST, and Guide to Accounting Pronouncements and Sources.

Professional Accountant's Reference Service (PARS) - Non-members

Includes: CICA Handbook - Accounting, Federal Income Tax Collection Lite, The Complete Guide to GST/HST, and Guide to Accounting Pronouncements and Sources.

Professional Accountant's Reference Service (PARS) - Non-members Combined

Includes: CICA Handbook - Accounting and Assurance, Federal Income Tax Collection Lite, The Complete Guide to GST/HST, and Guide to Accounting Pronouncements and Sources.

Professional Accountant's Reference Service Plus (PARS Plus) - CICA Members

Includes: The complete CICA Standards and Guidance Collection, Federal Income Tax Collection Plus, The Complete Guide to GST/HST, Guide to Accounting Pronouncements and Sources, and Knotia Federal Income Tax News.

Professional Accountant's Reference Service Plus (PARS Plus) - Non-members Combined

Includes: CICA Handbook - Accounting and Assurance, Federal Income Tax Collection Plus, The Complete Guide to GST/HST, Guide to Accounting Pronouncements and Sources, and Knotia Federal Income Tax News.

Quality Assurance Manual (QAM) - Members

New update now available!

CICA’s Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets.

Quality Assurance Manual (QAM) - Non-members

New update now available!

CICA’s Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets.

REALpac Canadian REIT Handbook, Second Edition

Now available!

In today’s fast evolving legal and business environments, it’s imperative that existing REITs plus their trustees and staff, income trusts, and other entities considering conversion be as fully informed as possible. REALpac’s Canadian REIT Handbook, Second Edition provides deep and extensive coverage on the key aspects of REITs in a timely, accurate, and relevant fashion.

REALpac IFRS Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS

Order your copy today!

The REALpac IFRS Handbook (“Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS”) is a comprehensive guide for real estate investment and development entities in applying IFRS. The Handbook outlines recommended accounting practices, policies and disclosures in applying relevant IFRSs, as issued by the International Accounting Standards Board, and related accounting interpretations, as issued by the International Financial Reporting Interpretations Committee, for those transactions common to the real estate industry.

Succession Planning Toolkit / Marketing Professional Services Combo

Succession Planning Toolkit / The Professional's Guide to Preparing Winning Proposals Combo

Succession Planning Toolkit for Business Owners

Succession planning is the process of exploring your options so you can protect the value of your hard-earned business investment and choose the right exit strategy that makes sense for you, your business and your family. Whether you want to keep the business in the family or harvest the proceeds and move on, succession is a process that requires thought, planning and time to arrange and implement. Succession Planning Toolkit for Business Owners will give you the information and tools you need to help put your succession plans into action.