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Intermediate Accounting, Volume 2, 10th Canadian Edition Lecture Notes

Intermediate Accounting, Volume 2, 10th Canadian Edition Lecture Notes simplifies complex topics with easy-to-understand notes.

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INTERMEDIATE ACCOUNTING – VOLUME IICICA HANDBOOKIntroduction and Overview:The CICA Accounting Handbook is comprised of the following:PART IACCOUNTING, PART IInternational Financial Reporting Standards (IFRS)PART IIACCOUNTING, PART IIAccounting Standards for Private Enterprises (ASPE)PART IIIACCOUNTING, PART IIIAccounting Standards for Not-for-profit organizationsPART IVACCOUNTING, PART IVAccounting Standards for PensionsPART VACCOUNTING, PART VPre-changeover accounting standardsNote that the focus of this text is on the first two parts. Part II is commonly referredto as Accounting Standards for Private Enterprises (ASPE) and includes manyof the provisions in the pre-changeover accounting standards, though manyhave been simplified.Both ASPE and IFRS are required for year-ends beginning on or after 2011. Aprivate enterprise is one that has not issued, and is not in the process of

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Accounting
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Intermediate Accounting by Donald E...

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