On a mission for harmony

Article Abstract:

Issues are presented concerning the work of the International Accounting Standards Committee in the creation of uniformity in international accounting standards. The reduction of differences in standards between Canada and the US is discussed.

International Accounting Standards Board

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Starting over with startups: the Accounting Standards Board clarifies rules for new enterprises and creates more disclosure requirements

Article Abstract:

Canada's Accounting Standards Board has altered some sections of the CICA Handbook and approved the new accounting guideline AcG-11, 'Enterprises in the development stage.' The provisions of these changes are discussed in detail.

Accounting and auditing, Business enterprises

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Keeping up with the Joneses

Article Abstract:

Issues concerning the introduction of two new Canadian standards for financial reporting are discussed. The rules governing interim financial statements and methods of computing the earnings per share are examined.

Corporation reports, Company reports, Earnings per share

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