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Generally Accepted Accounting Principles (GAAP) [a] of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting.In early 2006, the AcSB decided to completely converge Canadian GAAP with international GAAP, i.e. International Financial Reporting Standards (IFRS), as set by the International Accounting Standards Board (IASB), for most entities that must ...
Government auditing standards and circular A-133 audits, with conforming changes as of February 1, 2012: 28-10: 2013: Government auditing standards and circular A-133 audits, February 1, 2013: 28-11: 2014: Government auditing standards and circular A-133 audits, February 1, 2014: 28-12: 2015: Government auditing standards and single audits ...
Accounting for interfund transfers of state and local government units full-text: 1977 September 1 78-1: Accounting by hospitals for certain marketable equity securities full-text: 1978 May 1 78-2: Accounting practices of real estate investment trusts : proposal to Financial Accounting Standards Board to amend Statement of position 75-2 full-text
A special operating agency (SOA) is a designation given to a government organization within a department or agency of the Government of Canada, or a provincial government, that has some management flexibility, independence, and separate accountability.
A standard operating procedure (SOP) is a set of step-by-step instructions compiled by an organization to help workers carry out routine operations. [1] SOPs aim to achieve efficiency, quality output, and uniformity of performance, while reducing miscommunication and failure to comply with industry regulations .
The Public Financial Management and Control Law of 2006 require the government to adopt international accounting standards for the public sector. Based on this law, the government issued a public accounting regulation for central government entities in 2006 and established a Public Accounting Standards Board.
Certified General Accountants of Ontario (CGA Ontario) is the professional association of certified general accountants in the province of Ontario, Canada.It is the largest affiliate organization of CGAs in the world, responsible for the accreditation, regulation and professional development of more than 20,000 CGAs in fields such as business and industry, government, the public sector, and ...
Government accounting refers to the process of recording and the management of all financial transactions incurred by the government which includes its income and expenditures. Various governmental accounting systems are used by various public sector entities.