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;
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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");
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CPA Canada Handbook means the CPA Canada Handbook published by CPA Canada, as amended from time to time;
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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.

  • An engagement to report on the results of applying specified auditing procedures is not an assurance engagement as contemplated in the CPA Canada Handbook – Assurance.

  • Services involving an extension of the procedures required to conduct an audit or review in accordance with the CPA Canada Handbook – Assurance will not be considered to impair independence with respect to an audit or review client provided that a member of the firm or network firm does not act or appear to act in the capacity of the client’s or related entity’s management.

  • The CPA Canada Handbook – Assurance requires members and firms to determine the appropriate person or persons within the entity’s governance structure with whom to communicate and establishes requirements for communication on matters relating to independence with such a person or persons.

  • In the case of an assurance report to an assurance client that is not an audit client or a review client where the report is intended only for the use of identified users, as contemplated by the CPA Canada Handbook – Assurance, the users of the report are considered to be knowledgeable as to the purpose, subject matter and limitations of the report.

  • Previously, the Pool prepared its financial statements in accordance with Canadian Generally Accepted Accounting Principles (GAAP) as defined in Part V of the CPA Canada Handbook.

  • 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.

  • 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”).

  • In January 2016, the International Accounting Standards Board (IASB) issued a new International Financial Reporting Standard (IFRS) on lease accounting which was incorporated into Part I of the CPA Canada Handbook – Accounting by the Accounting Standards Board (AcSB) in June 2016.

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


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;
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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”;
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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;

  • Academies Financial Handbook means the DfE’s financial handbook for Academies in force from time to time;

  • 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.

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

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

  • Procurement Manual means the Procurement Manual set forth as Appendix II of the PIP (as hereinafter defined), which Manual sets forth the procurement management and institutional arrangements and obligations under the Project as such Manual may be amended from time to time by agreement between the Association and Recipient.

  • Comprehensive resource analysis means an analysis including,

  • 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.

  • Procurement Regulations means, for purposes of paragraph 87 of the Appendix to the General Conditions, the “World Bank Procurement Regulations for IPF Borrowers”, dated July 2016, revised November 2017 and August 2018.

  • 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.