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.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
Bibliography
Beechy, T. H. (1983), Accounting for Corporate Income Taxes: Conceptual Considerations and Empirical Analysis, Toronto: Canadian Institute of Chartered Accountants.
Canadian Institute of Chartered Accountants (continuously revised), CICA Handbook I, Accounting; II, Auditing, Toronto; Canadian Institute of Chartered Accountants.
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.
Canadian Institute of Chartered Accountants (1991), Financial Reporting in Canada 1991, nineteenth edition, Toronto: Canadian Institute of Chartered Accountants.
Emerging Issues Committee (continuously supplemented), Abstracts of Issues Discussed, Toronto: Canadian Institute of Chartered Accountants.
Skinner, R. M. (1987), Accounting Standards in Evolution, Toronto: Holt Rinehart & Winston.
Editor information
Editors and Affiliations
Copyright information
© 1995 Palgrave Macmillan, a division of Macmillan Publishers Limited
About this chapter
Cite this chapter
Beechy, T.H. (1995). Canada. In: Ordelheide, D. (eds) Transnational Accounting. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-13233-1_8
Download citation
DOI: https://doi.org/10.1007/978-1-349-13233-1_8
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-13235-5
Online ISBN: 978-1-349-13233-1
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)