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New reporting framework
CA Magazine, 2004-01, Vol.137 (1), p.47
Copyright CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS Jan/Feb 2004 ;ISSN: 0317-6878 ;CODEN: CAMADJ
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Title:
New reporting framework
Author:
Turner, Eric
Subjects:
Accounting policies
;
Accounting standards
;
Associations
;
Auditing standards
;
Consolidated financial statements
;
Fair presentation
;
Financial statements
;
GAAP
;
Guidance
;
Handbooks
;
Income taxes
;
Legislation
;
Review engagements
Is Part Of:
CA Magazine, 2004-01, Vol.137 (1), p.47
Description:
After one of the Auditing and Assurance Standards Board's (AASB) longest-running projects, in September 2003 the board issued new guidance for reporting on financial statements prepared using a basis of accounting other than generally accepted accounting principles (non-GAAP financial statements). The new guidance has implications for practitioners in the private and public sectors; performing audits and reviews; and performing engagements on large and small entities. The guidance creates a reporting framework for practitioners depending on the purpose of the financial statements: General purpose financial statements: GAAP is the basis of accounting used for general purpose financial statements, which are intended to meet the common information needs of external users. Non-GAAP financial statements: Accounting section 1100 indicates that an entity may be required to prepare financial statements in accordance with regulatory, legislative or contractual requirements. Accordingly, the AASB developed section 5600 to address the circumstances when non-GAAP financial statements are prepared in accordance with regulatory, legislative or contractual requirements.
Publisher:
Toronto: CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS
Language:
English
Identifier:
ISSN: 0317-6878
CODEN: CAMADJ
Source:
AUTh Library subscriptions: ProQuest Central
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