CPA Canada Handbook definition

CPA Canada Handbook means the Chartered Professional Accountants of Canada Handbook - Accounting - Part 1, which incorporates IFRS as issued by the IASB;
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CPA Canada Handbook means the Chartered Professional Accountants of Canada Handbook - Accounting - Part 1, which incorporates International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB");
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CPA Canada Handbook means the CPA Canada Handbook published by CPA Canada, as amended from time to time;
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Examples of CPA Canada Handbook in a sentence

  • To conduct this review engagement, we followed the standards for assurance engagements published in the CPA Canada Handbook – Assurance.

  • An engagement to report on the results of applying specified auditing procedures is not an assurance engagement as contemplated in the CPA Canada Handbook – Assurance.

  • Services involving an extension of the procedures required to conduct an audit or review in accordance with the CPA Canada Handbook – Assurance will not be considered to impair independence with respect to an audit or review client provided that a member of the firm or network firm does not act or appear to act in the capacity of the client’s or related entity’s management.

  • The CPA Canada Handbook – Assurance requires members and firms to determine the appropriate person or persons within the entity’s governance structure with whom to communicate and establishes requirements for communication on matters relating to independence with such a person or persons.

  • In the case of an assurance report to an assurance client that is not an audit client or a review client where the report is intended only for the use of identified users, as contemplated by the CPA Canada Handbook – Assurance, the users of the report are considered to be knowledgeable as to the purpose, subject matter and limitations of the report.

  • Previously, the Pool prepared its financial statements in accordance with Canadian Generally Accepted Accounting Principles (GAAP) as defined in Part V of the CPA Canada Handbook.

  • This MD&A may include certain terms or performance measures commonly used in the mining industry that are not defined under IFRS as issued by the International Accounting Standards Board, which is incorporated in the CPA Canada Handbook.

  • The Corporation prepares its condensed interim consolidated financial statements in accordance with generally accepted accounting principles in Canada (“GAAP”) as set out in the CPA Canada Handbook – Accounting under Part I, which incorporates International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”).

  • In January 2016, the International Accounting Standards Board (IASB) issued a new International Financial Reporting Standard (IFRS) on lease accounting which was incorporated into Part I of the CPA Canada Handbook – Accounting by the Accounting Standards Board (AcSB) in June 2016.

  • To conduct this audit engagement, we followed the standards for assurance engagements published in the CPA Canada Handbook – Assurance (CSAE 3001).


More Definitions of CPA Canada Handbook

CPA Canada Handbook means the handbook of the Chartered Professional Accountants of Canada, as amended from time to time;
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CPA Canada Handbook means any or all, as applicable, of the “CPA Canada Handbook – Accounting and Assurance”, “CPA Canada Handbook – Accounting”’, “CPA Canada Handbook – Assurance”, and “CPA Canada Public Sector Accounting Handbook”;
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Related to CPA Canada Handbook

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  • Business Customer means a customer who is not a residential customer.