Case study: Canada
- Author: United Nations Conference on Trade and Development
- Main Title: International Accounting and Reporting Issues - 2014 Review , pp 45-61
- Publication Date: May 2016
- DOI: https://doi.org/10.18356/d9798c76-en
- Language: English
- Previous Chapter
- Table of Contents
- Next Chapter
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
Related Subject(s):
International Trade and Finance
Sustainable Development Goals:
Countries:
Canada
-
From This Site
/content/books/9789210578899c008dcterms_title,dcterms_subject,pub_keyword-contentType:Journal -contentType:Contributor -contentType:Concept -contentType:Institution105
/content/books/9789210578899c008
dcterms_title,dcterms_subject,pub_keyword
-contentType:Journal -contentType:Contributor -contentType:Concept -contentType:Institution
10
5