A History of Canadian Accounting Thought and Practice

Download or read book A History of Canadian Accounting Thought and Practice written by George J. Murphy and published by Routledge. This book was released on 2020-09-04 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada’s federal system complicates the jurisdictional authority for accounting matters. The Canadian constitution empowers the ten provinces to regulate the training and certification of accountants, and each can incorporate organizations. A great deal of effort has been made by accounting bodies on jurisdictional coordination and disputes, and this book analyses how these systems have come to function in their present form.