This Guide is the definitive sourcebook for accounting professionals preparing financial statements in Canada. Increasingly complex Canadian pronouncements regarding financial statements, such as those from the CICA’s Emerging Issues Committee, are analyzed in this exhaustive, updatable, three-volume work. Throughout the text you will discover policy guidelines for consistent preparation and technical quality of standard statements and for alternative styles and formats. Lavish use of sample statements, notes to financial statements, and reporting checklists, will assist you to comply with GAAP.
An accompanying interactive CD-ROM, which contains the Summarized Financial Reporting Checklist (Short-form Disclosure Checklist), Disclosure Requirements for Financial Statements of Non-Public Businesses (Long-form Disclosure Checklist) and Financial Statement Disclosures in Microsoft Word format, provides a convenient way for professionals to access a wide range of practical information on specific tasks that will save you time.
Table of Contents: Volume 1 • Basic Financial Statements and Applicability of Standards • Form and Style Considerations • The Balance Sheet • The Statement of Income • The Statement of Retained Earnings and Other Shareholder Accounts • The Statement of Cash Flows • Volume 2 • Supplementary Information • Business Combinations • Automobile Dealerships • Retailing Industry • Construction Contractors • Real Estate Developers • Not-For-Profit Organizations • Volume 3 • Related Party Transactions
• Enterprises in the Development Stage • Notes and Disclosures to Financial Statements • Index.