This book, first published in 1993, focuses on the evolution of
accounting institutions, practices and standard-setting in Canada.
Canada's federal system complicates the jurisdictional authority
for accounting matters. The Canadian constitution empowers the ten
provinces to regulate the training and certification of
accountants, and each can incorporate organizations. A great deal
of effort has been made by accounting bodies on jurisdictional
coordination and disputes, and this book analyses how these systems
have come to function in their present form.
General
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