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Canada

Individual Accounts
  • Thomas H. Beechy

Abstract

Canadian accounting developed from the roots of private enterprise accounting as it developed in major Western creditor countries, first the United Kingdom and then the United States. The viewpoint underlying accounting and financial reporting is almost entirely that of the owners of the enterprise — the proprietorship approach.

Keywords

Cash Flow Balance Sheet Income Statement Generally Accepted Accounting Principle Individual Account 
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Bibliography

  1. Beechy, T. H. (1983), Accounting for Corporate Income Taxes: Conceptual Considerations and Empirical Analysis, Toronto: Canadian Institute of Chartered Accountants.Google Scholar
  2. Canadian Institute of Chartered Accountants (continuously revised), CICA Handbook I, Accounting; II, Auditing, Toronto; Canadian Institute of Chartered Accountants.Google Scholar
  3. Canadian Institute of Chartered Accountants (1984), Financial Reporting in an International Environment: a Comparison of International Accounting Standards with Canadian Practice, Toronto: Canadian Institute of Chartered Accountants.Google Scholar
  4. Canadian Institute of Chartered Accountants (1991), Financial Reporting in Canada 1991, nineteenth edition, Toronto: Canadian Institute of Chartered Accountants.Google Scholar
  5. Emerging Issues Committee (continuously supplemented), Abstracts of Issues Discussed, Toronto: Canadian Institute of Chartered Accountants.Google Scholar
  6. Skinner, R. M. (1987), Accounting Standards in Evolution, Toronto: Holt Rinehart & Winston.Google Scholar

Copyright information

© Palgrave Macmillan, a division of Macmillan Publishers Limited 1995

Authors and Affiliations

  • Thomas H. Beechy

There are no affiliations available

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