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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.
This book, first published in 1988, studies the changes in selected
annual corporate financial reporting practices in Canada from 1900
to 1970, and examines the background and processes that have
influenced such changes. Knowledge of how financial reporting
practices evolved and what influenced their evolution is key to
understanding current financial reporting and in influencing
further change.
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.
This book, first published in 1988, studies the changes in selected
annual corporate financial reporting practices in Canada from 1900
to 1970, and examines the background and processes that have
influenced such changes. Knowledge of how financial reporting
practices evolved and what influenced their evolution is key to
understanding current financial reporting and in influencing
further change.
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