Examples of CPA Canada in a sentence
To conduct this review engagement, we followed the standards for assurance engagements published in the CPA Canada Handbook – Assurance.
Previously, the Funds prepared their financial statements in accordance with Canadian generally accepted accounting principles (GAAP) as defined in Part V of the CPA Canada Handbook.The financial statements have been prepared on a going concern basis using the historical cost convention.
In determining whether significant influence exists members should follow the guidance established in the CPA Canada Handbook – Accounting.
The Corporation prepares its condensed interim consolidated financial statements in accordance with generally accepted accounting principles in Canada (“GAAP”) as set out in the CPA Canada Handbook – Accounting under Part I, which incorporates International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”).
This MD&A may include certain terms or performance measures commonly used in the mining industry that are not defined under IFRS as issued by the International Accounting Standards Board, which is incorporated in the CPA Canada Handbook.