ABSTRACT
This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada’s federal system complicates the jurisdictional authority for accounting matters. The Canadian constitution empowers the ten provinces to regulate the training and certification of accountants, and each can incorporate organizations. A great deal of effort has been made by accounting bodies on jurisdictional coordination and disputes, and this book analyses how these systems have come to function in their present form.
TABLE OF CONTENTS
part Section I|86 pages
Early Records
part Section II|166 pages
The Profession
chapter |19 pages
Three Score Years
part Section III|162 pages
Standard Setting
part Section IV|82 pages
Legislation, Inquiries and Regulation
chapter |6 pages
Accounting Principles and Practices
chapter |22 pages
Institutional Responses to Bank Failure
part Section V|108 pages
Chronologies