Accounting in Canada

A range of resources and links from the ICAEW Library & Information Service on accounting in Canada.

Contents:

Articles and books

The Library & Information Service (LIS) collection covers a wide range of subjects and includes useful print and online resources on Canada.

View a list of recent articles and books in our collection on accounting in Canada.

View a list of articles and books in our collection on accounting in Canada.

The ICAEW also holds a collection of membership lists for accountancy bodies in Canada. Browse Lists of Members for Canada.

You can find more resources by searching LibCat, our online catalogue. For details of how to obtain articles, reports and extracts by post, fax or email please see our Document Supply Service.

eLibrary

The eLibrary provides logged-in members, students and other entitled users with fast, online access to full-text resources that you can access 24 hours a day, including dedicated resources for Canada.

Accounting standards

The Accounting Standards Board, Canada (AcSB) develops, issues and maintains accounting standards.

The Accounting Standards Oversight Council, Canada (AcSOC), also known as the Conseil de surveillance de la normalisation comptable (CSNC), oversees the activities of the AcSB.

Accounting Standards Updates by Jurisdiction: Canada – updates from Deloitte's IAS Plus service.

Canada – a review of accounting and auditing from the World Bank as part of the Reports on the Observance of Standards and Codes (ROSC) initiative.

Accountancy and auditing bodies

• Canadian Institute of Chartered Accountants
• Certified General Accountants' Association of Canada
• CMA Canada
• Quebec Institute of Chartered Accountants (also known as the Ordre des comptables agréés du Québec)

Comparisons

Comparison of IFRSs and Canadian GAAP (AcSB) – a detailed comparison (PDF 118 pages) as at 31 March 2007 published by the Accounting Standards Board of Canada. A summary comparison (PDF 36 pages) is also available. The comparisons were made available through the IFRSs and Canadian GAAP section in the International Activities page of the ACSB website.

IFRS compared to Canadian GAAP (Second Edition 2008/9) – a comparison published by KPMG in December 2008.

Implications of Moving to IFRSs for Existing Canada/US GAAP Differences – publication from the Accounting Standards Board of Canada made avilable through its website in PDF format (published March 2007).

Reported Canadian/US GAAP Differences — Summary of Survey of Canadian Annual Reports for Years Ending in 2006 – publication from the Accounting Standards Board of Canada made avilable through their website in PDF format (published January 2008).

Other resources

CA Magazine – online edition of the leading magazine for chartered accountants in Canada. Includes an archive of online editions back to January 1995.

Doing Business in… Canada – resources and links compiled by LIS on trade, business and economic conditions, including some basic overviews of accounting requirements.

Worldwide adoption of IFRS – notes on the adoption and implementation of IFRS in different countries.

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