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CICA Handbook - Accounting The CICA Handbook – Accounting was restructured to implement the Accounting Standards Board strategy to adopt different sets of standards for different categories of entities. Electronic access is as follows: Preface to the CICA Handbook – Accounting Part I – International Financial Reporting Standards (now available); Part II – Accounting Standards for Private Enterprises (now available); Part III – Accounting Standards for Not-for-Profit Organizations (availability TBA);and Part IV – Accounting Standards for Pension Plans (available April 2010); Part V – A complete set of the existing Handbook contents.
Not-for-profit organizations and pension plans should continue to follow the existing Handbook (Part V) until new accounting standards for those sectors have been finalized and issued.
Note: Print publication dates are to be determined. Access the electronic Handbook (Knotia) here. |