CPA Canada Handbook definition

CPA Canada Handbook means the Chartered Professional Accountants of Canada Handbook - Accounting - Part 1, which incorporates IFRS as issued by the IASB;
CPA Canada Handbook means the Chartered Professional Accountants of Canada Handbook - Accounting - Part 1, which incorporates International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB");
CPA Canada Handbook means the CPA Canada Handbook published by CPA Canada, as amended from time to time;

Examples of CPA Canada Handbook in a sentence

  • To conduct this review engagement, we followed the standards for assurance engagements published in the CPA Canada Handbook – Assurance.

  • 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.

  • To conduct this audit engagement, we followed the standards for assurance engagements published in the CPA Canada Handbook – Assurance (CSAE 3001).

  • Basis of preparation and measurement Cineplex prepares its unaudited interim condensed consolidated financial statements in accordance with Canadian generally accepted accounting principles (“Canadian GAAP”), defined as International Financial Reporting Standards (“IFRS”) as set out in the CPA Canada Handbook.

  • The financial statements have been prepared by management in accordance with Canadian accounting standards for not-for-profit organizations in Part III of the CPA Canada Handbook.

  • These financial statements have been prepared in accordance with Canadian accounting standards for not-for-profit organizations in Part III of the CPA Canada Handbook.

  • These financial statements have been prepared by management in accordance with Canadian accounting standards for not-for-profit organizations in Part III of the CPA Canada Handbook.

  • All financial information has been prepared in accordance with GAAP, as set out in the CPA Canada Handbook, except for any financial information specifically denoted otherwise.


More Definitions of CPA Canada Handbook

CPA Canada Handbook means the handbook of the Chartered Professional Accountants of Canada, as amended from time to time;
CPA Canada Handbook means any or all, as applicable, of the “CPA Canada Handbook – Accounting and Assurance”, “CPA Canada Handbook – Accounting”’, “CPA Canada Handbook – Assurance”, and “CPA Canada Public Sector Accounting Handbook”;

Related to CPA Canada Handbook

  • FCA Handbook means the FCA Handbook of Rules and Guidance as amended from time to time.

  • COGE Handbook means the Canadian Oil and Gas Evaluation Handbook prepared jointly by The Society of Petroleum Evaluation Engineers (Calgary Chapter) and the Canadian Institute of Mining, Metallurgy & Petroleum (Petroleum Society), as amended from time to time.

  • PRA Handbook means the PRA Handbook of Rules and Guidance as amended from time to time.

  • Handbook means the Handbook of the Canadian Institute of Chartered Accountants, as amended from time to time;

  • the Handbook means the Authority’s Handbook of rules and guidance;

  • Employee Handbook means the employee handbook applicable to all employees of Infosys during the entire tenure of their employment.

  • CERC Manual means the manual referred to in Section I.F of Schedule 2 to this Agreement, as such manual may be updated from time to time with the agreement of the Association, and which is an integral part of the Operational Manual.

  • Academies Financial Handbook means the document with that title published by the EFA and amended from time to time, on behalf of the Secretary of State.

  • Guide dog means a guide dog as defined in section 1 of the Blind Persons’ Rights Act

  • User Manual means the user guide, Help guide, and other documentation provided with the software, updated agreements provided on the website of Quick Heal (xxx.xxxxxxxxx.xxx), explanatory or other materials as provided from time to time by Quick Heal.

  • Procurement Plan means the Recipient’s procurement plan for the Project, dated April 2, 2010, and referred to in paragraph 1.16 of the Procurement Guidelines and paragraph 1.24 of the Consultant Guidelines, as the same shall be updated from time to time in accordance with the provisions of said paragraphs.

  • WorkSafeBC means the Workers Compensation Board, a provincial Crown corporation created pursuant to the Workers Compensation Act (British Columbia);

  • Food and food ingredients means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. Food and food ingredients do not include alcoholic beverages and tobacco.

  • Safety Management System means a systematic approach to managing safety, including the necessary organisational structures, accountabilities, policies and procedures;

  • Approved Vendor List means a list of approved vendors established under Section 63G-6a-507.

  • Business Rules means the business rules established by JSCC regarding its Financial Instruments Obligation Assumption Service for CDS Transactions, as amended, if applicable.

  • Federal work authorization program means any of the electronic verification of work authorization programs operated by the United States Department of Homeland Security or any equivalent federal work authorization program operated by the United States Department of Homeland Security to verify information of newly hired employees, pursuant to the Immigration Reform and Control Act of 1986 (IRCA), D.L. 99-603.

  • Comprehensive resource analysis means an analysis including,

  • Supplier Code of Conduct means the code of that name published by the Government Commercial Function originally dated September 2017, as may be amended, restated, updated, re-issued or re-named from time to time;

  • Customer Proprietary Network Information (“CPNI”) is as defined in the Act.

  • Technical safeguards means the technology and the policy and procedures for its use that 27 protect electronic PHI and control access to it.

  • Ancillary crime or "ancillary charge" means any delinquent act committed by a juvenile as a part

  • Quality Assurance Program means the overall quality program and associated activities including the Department’s Quality Assurance, Design-Builder Quality Control, the Contract’s quality requirements for design and construction to assure compliance with Department Specifications and procedures.

  • Disclosure Order has the meaning set forth in Section 10.7.

  • Procurement Policy means ADB’s Procurement Policy - Goods, Works, Nonconsulting and Consulting Services (2017, as amended from time to time);

  • Business Customer means a customer who is not a residential customer.