Bibliographic Details
| Title: |
Financial Reporting & Assurance Standards (FRAS) Canada Corner. |
| Source: |
Accounting Perspectives. Sep2024, Vol. 23 Issue 3, p507-524. 18p. |
| Subject Terms: |
*Business forecasting, *Disclosure in accounting, *Electronic funds transfers, *Revenue accounting, *Accounting standards, *Auditing standards, *Proxy, *Noncompliance |
| Abstract: |
"Financial Reporting & Assurance Standards (FRAS) Canada Corner" is a quarterly update from Canada's financial reporting and assurance standards-setting Boards, including the Accounting Standards Board (AcSB), the Auditing and Assurance Standards Board (AASB), the Public Sector Accounting Board (PSAB), and the Canadian Sustainability Standards Board (CSSB). The updates focus on meeting discussions, proposed standards, and active projects, with information organized by topic. The Boards' decisions and discussions are reflected in the updates, and additional resources like podcasts and videos are available on the FRASCanada.ca website. The document also provides insights into specific projects and discussions related to accounting standards, such as business combinations, climate-related uncertainties, and power purchase agreements. [Extracted from the article] |
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Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| Database: |
Business Source Complete |
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