Case study: Canada
- مؤلف: United Nations Conference on Trade and Development
- العنوان الرئيسي: International Accounting and Reporting Issues - 2014 Review , pp 45-61
- تاريخ النشر: مايو ٢٠١٦
- DOI: https://doi.org/10.18356/d9798c76-en
- Language: الإنجليزية
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This case study provides an overview of how accounting and reporting standards are monitored and enforced in Canada, based on recent data, reports and analyses. The study comprises five sections. First, it provides an overview of Canada’s general economic environment, critical industries, growth prospects and stock markets. The framework underlying financial reporting standards and auditing is then detailed. Second, it discusses how compliance with financial reporting standards is monitored and enforced. Third, it presents a similar discussion on compliance with auditing standards. Fourth, it discusses how Canada’s accounting profession is structured, including certification, continuing education, ethics and disciplinary mechanisms. Finally, the fifth section presents a synthesis of the material presented and discusses how the different actors in the Canadian financial reporting scene interact and articulate their actions.
© United Nations
ISBN (PDF):
9789210578899
Book DOI:
https://doi.org/10.18356/68c1f5a0-en
الموضوعات ذات الصلة:
International Trade and Finance
Sustainable Development Goals:
Countries:
Canada
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