The CPA Canada Standards and Guidance Collection is a complete electronic reference source, providing up-to-date information on accounting and assurance standards, public sector accounting standards, and much more.
This searchable collection provides the complete set of International Financial Reporting Standards incorporating International Accounting Standards and Interpretations. Additionally, it includes all current IASB Exposure Drafts, Draft Interpretations, and a Glossary of Terms. IFRS also provides monthly updates, which will incorporate revisions and amendments of Standards and Interpretations that have been issued.
Canada’s financial reporting and assurance standards boards and oversight councils comprise the Accounting Standards Oversight Council, Accounting Standards Board, Public Sector Accounting Board, Auditing and Assurance Standards Oversight Council, and Auditing and Assurance Standards Board.
Established in 1973, the Financial Accounting Standards Board (FASB) is the independent, private-sector, not-for-profit organization based in Norwalk, Connecticut, that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP).