BU127 Chapter Notes - Chapter 6: Faithful Representation, International Accounting Standards Board, Canadian Securities Administrators
6
BU127 Full Course Notes
Verified Note
6 documents
Document Summary
Canadian securities administrators (csa): the mission of the csa is to protect investors and maintain the integrity of the securities markets. The csa along with the canadian institute of chartered accountants (cica) work closely with the accounting standards board (acsb) The acsb sets generally accepted accounting principles (gaap) for private companies and adapts international reporting standards (ifrs) from the. International accounting standards board (iasb) for public companies. Canadian public accountability board (cpab): federal agency that oversees. Canadian accounting rms (independent auditors) that perform auditing engagements of public companies. Audit work is guided by canadian auditing standards adopted by the canadian. Exchange), along with provincial governments, set overall corporate governance standards. Responsible for the information presented in the nancial statements and disclosures. The chief executive of cer (ceo) is the highest of cer in the company (often called the chairman) The chief financial of cer (cfo) is the highest of cer associated with the nancial and accounting side of the business.
