Restructured Handbook

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 

Part II – Accounting Standards for Private Enterprises 

Part III – Accounting Standards for Not-for-Profit Organizations 

Part IV – Accounting Standards for Pension Plans 

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.