Business & Finance

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.

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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.

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20 Questions Businesses Should Ask About Privacy

This booklet highlights key questions a business should ask with the aim of understanding privacy risk, implementing a privacy program, managing privacy risk and obtaining privacy assurance.

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20 Questions Directors should ask about Business Planning Continuity

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Accountant's Handbook of Fraud Prevention and Detection, The

Canada’s foremost strategic fraud prevention and management guide, designed to help manage the risk of fraud, deal with suspected fraud, and protect against liability exposure.

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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 ManagementModel 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)

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Addressing Accrual Issues in Canadian Government Budgeting: Discussion Papers

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

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A Parent's Guide to Raising Money-Smart Kids

Now available!

A Parent’s Guide to Raising Money-Smart Kids is a practical resource to help parents explain to kids the importance of learning about money. By guiding parents through the five aspects of money management – Earn, Save, Spend, Share and Invest – the book provides hands-on suggestions that parents can apply to teaching kids about money at any age.

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Building Value in Your Company

Now available!

Building Value in Your Company provides a practical, hands-on explanation of how business value is measured; how this value can be increased; and how business owners and executives can realize on that increased value by focusing on cash flow, risk management and invested capital. It shows readers how developing a competitive advantage generates intangible value, which ultimately leads to value creation.

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Business Valuation

The essential valuation resource for your business or practice!

This comprehensive guide provides an in-depth explanation of the principles, methodologies and approaches used in business valuation today. It addresses key issues frequently encountered in valuation assignments, such as minority discounts, income tax considerations and balance sheet adjustments. It also covers special topics such as the valuation of intangible assets, establishing royalty rates and deal structuring in open market transactions.

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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.

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Canada's Anti-Money Laundering & Anti-Terrorist Financing Requirements - A Guide for Chartered Accountants

This Guide assists CAs and CA firms in understanding the obligations imposed by the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA). The PCMLTFA makes it mandatory for CAs and CA firms that serve as financial intermediaries on behalf of their clients to report on certain financial transactions to an anti-money laundering agency called the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC).

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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.

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Canadian Business Compliance Manual (CBCM)

For over 25 years, small and medium-sized businesses have turned to CICA’s Canadian Business Compliance Manual for up-to-date, reliable answers to their accounting, legal and financial questions. Covering the issues that matter, it is your essential guide for critical information on the legal and business requirements, and the administrative and compliance issues every Canadian business must know.

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Canadian Business Financing Handbook, The

The Canadian Business Financing Handbook is your primary resource when you need to research the financial marketplace, identify the obstacles and pitfalls of financing, and understand the operational, legal and tax implications of financing in Canada.

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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.

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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.

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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.

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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.

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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.

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

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

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Financial Reporting by Investment Funds – Second Edition

This Research Report provides guidance on accounting and financial reporting by Canadian investment funds. The Report addresses current requirements and practices in Canada, and the consequences of the transition from Canadian generally accepted accounting principles (GAAP) to International Financial Reporting Standards (IFRS).

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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.

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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.

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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.

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Improved Communication with Non-GAAP Financial Measures

Non-GAAP financial measures are increasingly popular among preparers and investors. Measures such as Free Cash Flow and Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) can offer additional insight into an entity’s performance and financial condition. But few rules govern their construction and disclosure, and reporting practices vary, even among entities competing in the same industry. This guidance sets out general principles for reporting EBITDA and Free Cash Flow. Applying these principles can improve the comparability of these measures between entities and enhance financial reporting communications.

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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.

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International Financial Reporting Standards (IFRSs) – A Briefing for Canadian Chief Executives, Audit Committees & Boards of Directors 2011

These briefing notes have been specially prepared for Chief Executives, members of Audit Committees, Boards of Directors and others who want a broad overview of International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs) and of the business implications of implementing them.

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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.

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Managing Risk in the New Economy

The CICA Assurance Services Development Board (ASDB) and the AICPA Assurance Services Executive Committee (ASEC) have released a new booklet on risk management. Directed primarily at CAs who provide or plan to provide risk services to their clients or employers, Managing Risk in the New Economy was developed by the ASDB/ASEC Risk Advisory Services Task Force to help provide a common language and framework for understanding and communicating information on risk management.

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Mergers of Professional Practices: Managing the Process - A Self-Help Guide to Successful Mergers

Commentary and insight on mergers and acquisitions.

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Model Agreements, Resolutions and Contracts

A practical collection of more than 300 sample agreements, resolutions and commercial contracts designed to assist financial professionals in both industry and public practice, who need straightforward sample agreements or other documents to meet a variety of commercial, corporate, tax and other business needs.

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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.

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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

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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 .

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Personal Financial Planner's Manual, The

This comprehensive, practical guide gives you finger-tip access to the myriad of facts, figures, definitions, strategies and general information required to do a financial plan today. Updates keep you current with all the changes that affect this rapidly growing field.

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Professional Services Checklist Collection

With over 140 ready-to-use checklists, the Professional Services Checklist Collection is designed to assist you in preparing or reviewing common commercial business transactions as well as tax and financial planning engagements.

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Purchase & Sale of Privately-Held Businesses

A key resource for business owners, corporate executives and their professional advisors, Purchase & Sale of Privately-Held Businesses is a practical guide to managing the purchase and sale process more successfully.

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REALpac ASPE Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting under Accounting Standards for Private Enterprises

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In order to recognize the need for guidance for non-publicly accountable enterprises reporting under Accounting Standards for Private Enterprises (ASPE) rather than IFRS, REALpac is now publishing the first edition of the REALpac ASPE Handbook (“Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with ASPE”). This Handbook blends an understanding of real estate capital and property markets and industry accounting practices with ASPE, to provide readers with a one stop source of currently acceptable ASPE accounting practices for real estate.

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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.

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

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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.

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Selling Your Private Company

This straightforward and practical guide provides business owners with a sound understanding of the stages involved in the private company sale process and what they can do when planning for and executing the sale to better achieve their personal and financial objectives.

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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.

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Using Graphics in Corporate Reporting

Using Graphics in Corporate Reporting sets out basic principles and best practices for preparing graphics in corporate reporting. It will help management ensure that graphics are accurately and effectively portrayed in a manner that investors and other stakeholders reading corporate reports can easily understand.

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